LawgistThe Manipur Municipalities Act
80Returns required for ascertaining annual value
The assessor, in order to prepare the valuation list, may whenever he thinks fit, by notice require the owners or occupiers of all holdings to furnish him, within fifteen days with returns of the rent or annual value thereof and a description of the holdings in such detail as the municipality may direct; and the assessor, at any time between sunrise and sunset may enter, inspect and measure any such holdings:
Provided that at least forty-eight hours, previous notice of the intention to enter, inspect and measure any holding shall be given to the owner or occupier thereof, unless he waives his right to such notice.
Download our fully-offline, High speed android app.- Click here
MUNICIPAL TAXATION
- 74 Power to impose taxes by and the funds of the municipalities
- 75 Taxes which may be imposed
- 76 Tax on Government holdings
- 77 Restriction regarding tax on holding
- 78 Collection of taxes are subject to bye-law, etc
- 79 Nagar Panchayat or Council to determine the valuation of holding
- 80 Returns required for ascertaining annual value
- 81 Penalty for default in furnishing return and for obstruction of assessor
- 82 Determination of annual value of holdings
- 83 Determination of rate of tax on holding
- 84 Preparation of assessment register
- 85 Powers to assess consolidated tax for building and land on which it stands
- 86 Reduction of valuation, revision of valuation and assessment and revision of valuation list and assessment register
- 87 Notice to be given to Chairperson of transfers of title of persons liable of payment of tax
- 88 Revisions of valuation list
- 89 Appointment of assessor and power of State Government to direct the appointment of assessor
- 90 Revision of assessment register
- 91 Effect of revision of assessment register
- 92 Exemptions and remission
- 93 Power of assessor
- 94 Publication of notice of assessment
- 95 Application for review
- 96 Procedure for review
- 97 Limitation of time for application for review
- 98 Assessment to be questioned only under Act
- 99 Tax not invalid for want of form
- 100 Procedure for imposing taxes, recovery of claims, etc
