Bare ActsThe Assam Urban Immovable Property Tax Act, 1963

Section 4

Amendment status not verified — confirm the current text below against the official source.

The Urban Imm ovable Property Tax shall not be leviable in respect of urban lands and buildings :— (a) occupied by the State or the Central Go vernment; 3 Taxing authority. Valuation List. (b) owned by— (i) a Municipal Board or Town Committee ; (ii) a Panchayat or Mahkuma Parishad cons­ tituted under any law for the time being in force : (c) set apart for public worship and actually * so used ; (d) used exclusively as a public burial or burn­ ing ground ; (e) used for charitable purposes as the Govern­ ment may by notification specify ; (f) used for the preservation of ancient monu­ ments.

Section 4 – The Assam Urban Immovable Property Tax Act, 1963 | DailyLaw.ai