Amendment status not verified — confirm the current text below against the official source.
Taxes by whom payable :– Except as otherwise provided in this Act, any tax which is assessed on the annual value of holding shall be payable by the owner of holding. 1[142. Establishment of Valuation Organisation and appointment of valuation officers :– (1) The State Government shall establish a Valuation Organisation consisting of such number of officers and other employees as they consider necessary. (2) The State Government may, by notification– (a) appoint such number of officers of the Valuation Organisation as they think fit to be Valuation Officers for the purposes of this Act; and (b) define the municpalities within each such officer shall exercise jurisdiction. (3) The Valuation Organisation and the officers and employees thereof shall be subject to the control of the Director. (4) The Valuation Officers shall exercise such powers and perform such duties have been conferred or imposed upon them by or under the provisions of this Act. (5) Every municipality shall pay the State Government such amount towards its contribution for maintenance of the Valuation Organisation as may be determined by the State Government. (6) The principles according to which the amount of contribution is to be determined shall be as may be prescribed.]