Amendment status not verified — confirm the current text below against the official source.
Injning hetet ffi. tngt. Fruud in rcqect of Water fot .xtineu!. shl sjre. Ap?eal, Ret ition. 1l LidLilti ot r!tht. t 1) .r 'at,; ,t;o,i,i, Lety al \tatet Tdx, 33. ask\nnent af d nnt 34g tl I For the purposes of section 33, annual value means 1ile per cent of ntue. the market i alue ol rhc premi5e.: 8 (2' lhe alpellant tu.boi.l r-ry, aher lirirre rhe porrie,,rn oDDortuni- tv ol bein-: h-..-d. cor firr t. er ""idi or rr,odill the ordi-i lnder appeal, The Vini.ter-rn-Ch,rce of rtater Sunply Depi mcnl ray, eirber on hi.-o,rn ntolio- or upon dn lpplii;tiun madc ro him,'rrani time, for reasons to bc recorded iri u,riLiug, call for.the record o'f ..n) ca.e d..o.ed oi hr .n1 au.horily urrder rhis Acr and il in ,--h case It dpDearc ro lhc Mini.lcr rh. I jtny order la..ed (holtlJ be .rodi'ed. -nrullt.r ,.r 'crcr.ed he n,:,1 pa." qr.l-' crdcr rs he mav dce'n l.L nor rlco-\r\Let,i $,th he L,ro!i\lon. of rhi, Acr or rhcrulc. made thereunder arld such order ahall be flna1 and shall no1 be ca1led in question in any court: Proridcd rh:r n^lhing in rhi. sccriorr .irrlt anplv ro casc. uhere.rn apperl lie< unless rhc tirne for prelerrint ai rppcol h.rs expired. The raie or rates of charges for suppJy ol \\,atcr nteitioned in sec- rion 1a.h"ll bc payaole by rhe .rtirir or uc(..nier ofrbe rrcniscs , . tnal bc dccioecl l-) lhe cornpclcl.l ruthorily. For tbe purposes of this Act, lhe Governnellt shall ievy, on premi- ses situated in an area where water supply is nrad6 L.y it, a tax at such rate not being less than tvopelceii and not riror.-e than rcn per cellt of the -assessed annral r,alue of the prentises as the Corerrrrnenl ll.r). lrorr 1,.)]e lo 1.n.e, by rorificat,on. soecif\ _nd differenL lare. of rrr la; l-c.peciliecl loi rli,Icrcnt irc.,.'atiel taking into consideratioll of the econornic condition of the people residing in that area: Provided that no such tax shall be levied and collected in any area where such tax is already being collected by any local aurhoriry. or an1 oLher eurhorirl r'nder rhe provi.,oni olSikkim Pro'ided ib. t lbe .nlru-l \al..c ir,r lhe case of oremirc. occupied b1 lhe o\\ner llimself ,hall be decnted ro be tuenLv per cenr le.. rhxn lhc annuJl r,lue orhclrrise derermined undei rtr;, .eclion. ,2, lhe arnual ralLrcofprentiqesfortbepurpole ol lc\\ ofualerttx <hill be a.sessed l^y .r ch ofricer. ni aurhor.Ly as ihe comDetcrl ilulhoritj rna). b) gerer?lor rpecial ortier, direci. (-l) Unlii an a-\e\srre,.1 ol rhe:,nr.ual ralr.e of prqnri,cs in !nv area is made by an oflicer or aulbority r.elerred to in sub-section t2r the annual \alue of the premises jn th:tt arca as assessed b\ the local aurhoril] for the purposes oflery ofhouse tax shall be deimed ro be rhc annual value ofthe premises for rhe Furpoces of this Ac[ ch well, (4' Any lcrson aggrie\ed b] rn order of asscisment of the annuat \clue made by an oliicer or althority r.rnder sub-section r2; rndt. within lhirr) da1s fiorn rbe darc ofthe order, prefer an apoeal io such aulhorily a< n]ay be prescril.ed (hcrein.rfLci leferrcd to ls the ftesctibed aulhorily' ir sr.tch rntnner ts rnay Je precctibed. r5) the pre.clibed curhoritl rnay :la) Lhc cl'lo,'cernent of Ilte olJcr' unJer appea' for.rLch leriod anc un such lerm5.,s il may duent lir. (ot I he pre.cribcd arrthority mal aficr gi\inA ro tlte trarriei a.r onpor- rurity olbei.'g heurd. confir'm. .e, r5idc or rodilj rhc order irnder appeal. 17) The dcci<ion of rhc ple.cribed autborit\ .lnLler !ub.section ib ,h--l be fin:l arld brndiog on the panie., 9 ::' T.1.: -ontr.-e..r. "..rhority tnaJ .barrc ..ch fee, :::: .1D. re-cor tLc.i.n of !\arer supp.1 0-r te, ng or '::er.entce re.)Llered or \\ork e\ecuted or.upeLtised li. The Government :: $ riting, exempt any ',\ater tax or remit anv rhe said order. for conllection. discon- Feei. supervision or for anv as may be prescribed.' and includes a firm or a part[er i]'] the firm. without the permissial. Sallctiou /or Narecu. llot1, mxy. tr) nolihed, orcier ard lor. Iea:ons to be recorcled fy?,ryrlor. prerr.cq,or l:'nd q.Lu.tred in rn1 area I-om payrnent of norrrou lhcrcol or ,uch period ac mtJ be ieiorded in i;. 'l) Jl::gil_fcrenr aurhoriry rnrl b1 .nnric_e..,q..i.e rhe or\ncr or acc\)- Mak e,ofrcat:jatian l'rrrr .or roc frcmr<es lo la) wtrbrn filtecrr days frour rhe cl.rte al tJ \otpt ttatg" and recerpr ol r.orice rhe ch.,rpe: on .ccoirnl due arrd recorelabl. J-ii ,,a,-I,J' sucn ownef or occupter, (2) where the owner or occupier of the prenrises fails to Dav the amourt due from him wirhin. rhe peri;d ipiiin"a -in'if,.' intt". is.uerl under rL,b-,ecrion . J.1, rhe cor;-crenr iril".iir'ii,r',''"., a certifi catc i;;;;;; th; ;;,,"";ri. a.1" i-,,,," !i'Ji' i,rr'r'J.r.l' H3i: pler. and scnd the sarie to tt i :iiaii*i M"girtiii"or"r"i,ti-i'rrt Lrus of rhealer jn \\hich rhepremis.. or. o,,.1 i'ilLi,uL.d '''"' f3, The ildicial \4agi.lrare ro \hont the cerrificare i. sent Jrall lealise rnc i nounl srcctneri ,- . .Ch Certific:ltc as iI it were . fine irrrpOSeC] b) .uch M. si,rrarc ""a *,ni, rr," ""iii" ;; ;;:'.;;;;Ji*i'.,lihr";i,;