Download the App Now!

Get our Android app for fast and offline Access.

Lawgist is not a law firm and does not engage in the practice of law or provide legal advice or legal representation. All information, software, services, and comments provided on this site are for informational and self-help purposes only and are not intended to be a substitute for professional legal advice. Use of this site is subject to our Terms and Conditions, Disclaimer, and Privacy Policy.About Us Made in ♥ with India, Internet and Lots of Courtroom Dramas

Liability for payment of other such taxes | UTTAR PRADESH MUNICIPALITIES ACT, 1916 | LAWGIST

UTTAR PRADESH MUNICIPALITIES ACT, 1916

Imposition and alteration of taxes

Liability for payment of other such taxes

§150

Summary

150. (1) A scavenging tax, or a tax for the cleansing of latrines and privies, on the annual value of buildings or lands or of both, shall be levied from the actual occupier of the property upon which the taxes are assessed. (2) Provided that, where such property is let to more occupiers than one, the Municipality may at its option levy he tax from the lessor instead of from the actual occupiers. (3) A lessor from whom a tax is levied under sub-section (2) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.

150. (1) A scavenging tax, or a tax for the cleansing of latrines and privies, on the annual value of buildings or lands or of both, shall be levied from the actual occupier of the property upon which the taxes are assessed. (2) Provided that, where such property is let to more occupiers than one, the Municipality may at its option levy he tax from the lessor instead of from the actual occupiers. (3) A lessor from whom a tax is levied under sub-section (2) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.

← Previous Section Next Section →

Explore this Chapter