Bare ActsThe UTTAR PRADESH MUNICIPALITIES ACT, 1916

Section 138

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

(1) For the purpose of assessing, levying or collecting, but not for the purpose of imposing or granting exemption from, the taxes described in clauses (i), (x) and (xi) of sub-section (1) of section 128, a [Municipality]1 may consolidate any two or more of such taxes which are imposed upon buildings or 255 lands or both. (2) Provided that in any register or assessment list relating to a consolidated tax and used for the purpose of informing any person of his liability thereunder or for the purpose of securing compliance with the provision of section 129 or 130, the [Municipality]1 shall apportion the consolidated tax amongst the several taxes comprised therein, so as to show approximately the amount assessed or collected on account of each separate tax. Deduction required by exemptions

Section 138 – The UTTAR PRADESH MUNICIPALITIES ACT, 1916 | DailyLaw.ai