Amendment status not verified — confirm the current text below against the official source.
A Municipality required to 51* * collect the Urban Immovable Property tax under this Part shall be entitled for its cost of collection to such rebate as may be prescribed. Bom. XVII of 1939. Penalty for default in payment of the Urban Immovable Property tax. Bom. XVII of 1939. Collection of the Urban Immovable Property tax and recovery of the penalty to be made by the appropriate municipal authority. The Urban Immovable Property tax to be a first charge on premises on which it is leviable. Municipality entitled to rebate for cost of collection. [1932 : Bom. II Gujarat Finance Act, 1932