Amendment status not verified — confirm the current text below against the official source.
Amendment ofsection 2. - - 111 Section2 ofthe Manipur MunicipalitiesAct 1994 (hereinafiercalledthe Principal Act),— 1-- (ij aifier sub-section (1), thefollowing sub—sectioh (1A) shall be inserted, namely— (lA) “Board” means the Manipur Municipality PropertyTax Board; (ii) (iii) H (iv) 2 after sub-sectio11(18), the following sub—section (18A) shallbennserted namely- (18A) “Fund”meansthe Manipii1Mumc1pahty Property Tax Beard Fund referred to in Section 100 R. after sub-section (45), the following sub—section (45A) shall be inserted,name1y— (45A) “Property Tax”means the prepertytax 011 the annual value ofland and buildings determined and leviable1nthe Ihunieipalareas under the Manipur Miinieipalitie's Act, 1 994. after sub—section (57), the following sub-section (57A) shall be inserted, namely— (57A) “Valuer—surveyor” means a v’alue‘r—Surveyor registeredasstich11nder section 4;;10011 Amendment of section 75. - In section 75 of the Principal Aet, ‘ “(11‘ ' (ii) for sub-sectioh (1)(a), the following shall be substituted, namer “(a) a property tax on land and buildings situated within themunicipality assessed on their- annual value,payab1e bytheowner ofthe building 01 land or both as determined by theLProperty Tex Board”; for sub-section (1)(1), the followirig shall be substituted, namely - “(1) a betterment tax. on the increase of properties and land values caused by the . execution of development/imprevement works in the surrounding areas”; after sub-Section (5), the follOWing sfib-section shall beadded,‘ namely - H “(6) On receipt ofthe reply from the municipality'or on failure ofthe 111nnibipality to make a reply within the stipulated date and the state government, on being satisfied that the imposition ofthe tax or modificatioh ofthe rate ofany existing tax is in the interest of the' mumcipality, may by suitable order notified1n the ofiicial Gazette, impose or modify the tax. The order so passedshall operate as if-1t were a resolution passed by the municipality” Amendment of section 79. — For section 79 ofthe Principal Act, the following shall be substitutedgnaxnety - - 79 (1) The State Government shall, from time to time bynetification;specify the area where, the general valuation of lands andbuildings shall bemadeby the Property Tax ”Board, in so faras they relate to the deter111i11ation of annualvaiuation; ' 3 Provided that the Property Tax Board may make, subject to such conditions as may be prescribed, the general valuation oflands and buildings1n the area as aforesaid or in any part thereofunderits superintendence,di1ection and control, and every such valuation shall be deemed to have been made by the Property Tax Board. (2) The annual valuation made by the Property Tax Beard shall become operative with effect from such date, as the State Government may, by notification,appoint in thisbehalf and shall remain in force111 respect of such area for a period of five yeais and may be revised thereafter at the termination of successive period offive years. Amendment of section 80. - For Section 80 ofthe Principal Act, the following shall be substituted, 11a111ely - “Every owner or occupier ofany land or building shall file a statement before the Board1n such manner and within such time specifying such particulars as maybe prescribed. Final valuation list prepared by the Property Tax Board shall be the value ofthepreperty tax to be filed by the owner”. Amendment of section 81. - In sub-section (2) of section 81 ofthe Principal Act, the words “the assessor appointed by the municipality” shall be substituted bythe words “the Executive Officeror any person authorised by him”. . ' [Amendment ofsection83. - For Section 83 bfthe Principal Act, the folloWing shall be substituted, namely - “83. Notwithstanding anything contained1n this chapter, the mode ofprocedure and system ofproperty tax on the land and holdings shall be such as may be prescribed by the rules to be framed by the government from time to time in this behalfon the recommendation ofthe Property Tax Board”. Antiendmentof section 85. ’- ' In sub-section (1) of section 85 ofthe Principal Act, the words “the mahicipality” shall be snbstituted by the Words “the Property Tax Boar ” Delenon of section '89. - Section 89 ofthe Principal Act shall be deleted.