1[“128. Taxes to be imposed. -

(1) Subject to the provisions of this Act and of Article 285 of the  Constitution of India, a Municipality shall impose the following taxes, namely :- 

(i) a tax on the annual value of buildings or lands or both.  

(ii) a water tax on the annual value of buildings or lands or both;  

(iii) a drainage tax on the annual value of buildings leviable on such buildings as are situated  within a distance, to be fixed by rules in this behalf for each municipality from the nearest  sewer line;  

(iv) a conservancy tax for the collection, removal and disposal of excrementious and  polluted matter from privies, urinals, cesspools;  

(2) In addition to the taxes specified in sub-section (1), the Municipality may, for the purposes of  this Act and subject to the provisions thereof, impose any of the following taxes, namely

(i) a tax on trades and callings carried on within the municipal limits and deriving special  advantages from, or imposing special burdens on, the municipal services; 

(ii) a tax on trades, callings and vocations including all employments remunerated by salary  or fees;  

(iii) a theatre tax which means a tax of amusements or entertainments;  

(iv) a tax on dogs kept within the Municipality;  

(v) a scavenging tax;  

(vi) a tax on deeds of transfer of immovable properties situated within the limits of the  Municipality;  

(vii) a tax on advertisements not being advertisements published in the newspapers; 

(viii) a tax on vehicles and other conveyances plying within the Municipality limit or on  boats moored therein.  

(ix) betterment tax.  

(3) The municipal taxes shall be assessed and levied in accordance with the provisions of this  Act and the rules and bye-laws framed thereunder.  

(4) Nothing in this section shall authorize the imposition of any tax which the State Legislature  has no power to impose in the State under the Constitution:  

Provided that a Municipality which immediately before the commencement of the  Constitution was lawfully levying any such tax under this section as then in force, may continue  to levy that tax until provisions to the contrary is made by the Parliament.”]  

128A. Tax on deeds of transfer of immovable property. -

[(1) Where a] [Municipality] has  imposed a tax referred to in clause (xiii-B) of sub-section (1) of Section 128, the duty imposed  by the Indian Stamp Act, 1899, on any deed of transfer of immovable property shall, in the case  of immovable property situated within the limits of such municipality, be increased by two per  cent, on the amount or value of the consideration with reference to which the duty is calculated  under the said Act :  

 

Provided that the [Municipality] may, by a special resolution, with the prior approval of the  State Government, raise the aforementioned percentage of the increase in stamp duty up to five.  

(2) All collections resulting from the said increase shall, after the deduction of incidental  expenses, if any, be paid to the [Municipality] concerned by the State Government in such  manner as may be prescribed.  

(3) For the purposes of this sub-section, Section 27 of the Indian Stamp Act, 1899, shall be so  read and construed as if it specifically requires the particulars referred to therein to be separately  set forth in respect of, -  

(a) property situate within the limits of a municipality; and  

(b) property situate outside the limits of a municipality.  

(4) For the purposes of this section all references in Section 64 of the Indian Stamp Act, 1899, to  the Government shall be deemed to include the [Municipality] as well.  

 

[129.] [Restriction on the imposition of water-tax.] -

The imposition of a tax under 1[clause (ii)  of sub-section (1)] Section 128 shall be subject to the restriction that the tax shall not be  imposed, -  

(i) on land exclusively used for agricultural purposes unless water is supplied by  the [Municipality] for such purpose; or  

(ii) on a plot of land or building the annual value whereof, does not exceed rupees three  hundred and sixty, and to which no water is supplied by the [Municipality]; or  (iii) on any plot or building no part of which is within the radius prescribed for the  municipality from the nearest stand-pipe or other water works whereat water is made  available to the public by the [Municipality].  

Explanation. -

For the purposes of this section, -  

(a) "building" shall include the compound, if any, thereof, and where there are several  buildings in a common compound, all such buildings and the common compound; 

(b) "a plot of land" means any piece of land held by a single occupier, or held in common by  several co-occupiers whereof no one portion is entirely separated from other portion by the  land of another occupier or of other co-occupier or by public property. 

1[“129A. Levy of tax on annual value of buildings or lands or both. -

The Tax on annual  value of buildings or lands or both shall be levied in respect of all buildings and lands situated in  the municipal limit except, -  

(a) buildings and lands solely used for purposes connected with the disposal of the dead;  (b) buildings and lands or portions thereof solely occupied and used for public worship or  for the charitable purposes, fields, farms and gardens of Government aided institutions of  research and development, play grounds of Government aided or unaided, recognised  educational institutions or sports stadium;  

(c) buildings solely used as schools and intermediate colleges, whether aided by the State  Government or not;  

(d) ancient monuments as defined in the Ancient Monuments Preservation Act, 1904,  subject to any direction of the State Government in respect of any such monument;  (e) buildings and land vested in the Union of India, except where provisions of clause (2)  of Article 285 of the Constitution of India, apply;  

(f) any owner occupied residential building constructed on a plot of land measuring thirty'  square metres or having a carpet area upto fifteen square metres, provided that the owner  thereof does not own any other building in the municipal limit; and  

(g) residential buildings occupied by the owner of the building which is located in such  area which has been included in the limit of municipal council, within five years or the  facilities of roads, drinking water and street light provided in the area, whichever is  earlier”] 

130. Restrictions on the imposition of other taxes. -

[The imposition of a tax under] 2[clause  (iv) of sub-section (1) or clause (vi) of sub-section (2)] of Section 128 shall be subject to the  restriction that the tax shall not be assessed on any house or building or leviable from the  occupier of any house or building unless the [Municipality] under clause (a) of Section 196  undertakes the house scavenging or the collection, removal and disposal of excrementitious and  polluted matter from privies, urinals and cesspools of such house or building.  

[130A. Power of State Government to require] [Municipality] to impose taxes. -

(1)  The [State Government] may, by general or special order, published in the Official Gazette,  require a [Municipality] to impose any tax mentioned in Section 128, not already imposed, at  such rate and within such period as may be specified in the notification and  the [Municipality] shall thereupon act accordingly.  

(2) The [State Government] may require a [Municipality] to [increase, modify or vary] the rate of  any tax already imposed and thereupon the [Municipality] shall [increase, modify or vary] the  tax as required.  

(3) If the [Municipality] fails to carry out the order passed under subsection (1) or (2) the [State  Government] may pass suitable order [imposing, increasing, modifying or varying] the tax and  thereupon the order of the [State Government] shall operate as if it had been a resolution only  passed by the [Municipality] [under sub-section (2) of Section 134].  

[130B. Pooling of receipts of taxes for certain purposes. -

All moneys derived from water,  drainage, scavenging and conservancy taxes mentioned in] 1[clauses (ii), (iii) and (iv) of sub section (1) and clause (vi) of sub-section (2)] of Section 128 and all other incomes derived from  water-works and sullage farms and disposal of excrementitious and polluted matters collected  from privies, urinals and cesspools shall be pooled together and shall be used for purposes  connected with the construction, maintenance, extension or improvement of the water-works and  drainage works and arrangements for scavenging and collection, removal and disposal of  excrementitious and polluted matters from privies, urinals and cesspools including maintenance  of sullage farms.  

131. Framing of preliminary proposals. -

(1) When a [Municipality] desires to impose a tax, it  shall, by special resolution, frame proposal specifying, -  

(a) the tax, being one of the taxes described in 2[sub-section (2)] of Section 128, which it  desires to impose;  

(b) the persons or class of persons to be made liable, and the description of property or  other taxable things or circumstances in respect of which they are to be made liable,  except where and in so far as any such class or description is already sufficiently defined  under clause (a) or by this Act;  

(c) the amount or rate leviable from each such person or class of persons; 

(d) any other matter referred to in Section 153 which the [State Government] requires by  rule to be specified.  

(2) The [Municipality] shall also prepare a draft of the rules which it desires the [State  Government] to make in respect of the matters, referred to in Section 153.  

(3) The [Municipality] shall, thereupon publish in the manner prescribed in Section 94 the  proposals framed under sub-section (1) and the draft rules framed under sub-section (2) along  with a notice in the form set forth in Schedule III.  

132. Procedure subsequent to framing proposals. -

(1) Any inhabitant of the [Municipal  area] may, within a fortnight from the publication of the said notice, submit to  the [Municipality] an objection in writing to all or any of the proposals framed under the  preceding section, and the [Municipality] shall take any objection so submitted into  consideration and pass orders thereon by special resolution.  

(2) If the [Municipality] decides to modify its proposals or any of them, it shall publish notified  proposals and (if necessary) revised draft rules along with a notice indicating that the proposals  and rules (if any) are in modification of proposals and rules previously published for objection :   [Provided that no such publication shall be necessary where the modification is confined  to reduction in the amount or rate of the tax originally proposed.]  

(3) Any objection which may be received to the modified proposals shall be dealt with in the  manner prescribed in sub-section (1).  

(4) When the [Municipality] has finally settled its proposals it shall submit them along with the  objections (if any) made in connection therewith to the [Prescribed Authority].  

133. Power of State Government or [Prescribed Authority] to reject, sanction or modify  proposals. -

(1) 1[Upon receipt of the proposals and objections under the preceding sections], the [Prescribed Authority] after considering the objection received under sub-section (4) of  Section 132, may either refuse to sanction the proposals or return them to the [Municipality] for  further consideration, or sanction them without modification or with such modification not  involving an increase of the amount to be imposed, as it deems fit.  

(2) In airy other case, the [Prescribed Authority] shall submit the proposals and objections to the  State Government, who may pass any of the orders desired in sub-section (1). 

(3) [* * *]  

134. Resolution of [Municipality] directing imposition of tax. -

(1) When the proposals have  been sanctioned by the Prescribed Authority or the State Government [* * *] the State  Government, after taking into consideration the draft rules submitted by the [Municipality], shall  proceed forthwith to make under Section 296 such rules in respect of tax as for the time being it  considers necessary.  

(2) When the rules have been made, the order of sanction and a copy of the rules shall be sent to  the [Municipality], and thereupon the [Municipality] shall by special resolution direct the  imposition of the tax with effect from a date to be specified in the resolution.  

135. Imposition of tax. -

(1) A copy of the resolution passed under Section 134 shall be  submitted to the [State Government] if the tax has been sanctioned by the [State  Government] and to the [Prescribed Authority] in any other case.  

(2) Upon receipt of the copy of the resolutions the [State Government] or [Prescribed  Authority] as the case may be, shall notify in the Official Gazette, the imposition of the tax from  the appointed date, and the imposition of a tax shall in all cases be subject to the condition that it  has been so notified.  

(3) A notification of the imposition of a tax under sub-section (2) shall be conclusive proof that  the tax has been imposed in accordance with the provisions of this Act.  

136. Procedure for altering taxes. -

The procedure for abolishing a tax, or for altering a tax in  respect of the matters specified in clauses (b) and (c) of sub-section (1) of Section 131, shall, so  far as may be, the procedure prescribed by Sections 131 to 135 for the imposition of a tax. 

137. Power of State Government to remedy or abolish tax. -

(1) Whenever it appears, on  compliant made or otherwise , to the [State Government], that the levy of any tax is contrary to  the public interest or that any tax is unfair in its incidence the [State Government] may, after  considering the explanation of [the municipality] concerned, by order require  such [Municipality] to take measures, within a time to be specified in the order, for the removal  of any defect which it considers to exist in the tax or in the method of assessing of collecting tax. 

(2) Upon the failure or inability of the [Municipality] to comply, to the satisfaction of the [State  Government], with an order made under sub-section (1), the [State Government] may by  notification suspend the levy of the tax or of any portion thereof until the defect is removed, or  may abolish or reduce the tax.  

 

Consolidated Taxes  

138. Consolidation of taxes. -

(1) For the purposes of assessing, levying or collecting, but not  for the purpose of imposing or granting exemption from, the taxes described in 1[clauses (i) and  (ii) of sub-section (1) and clause (vi) of sub-section (2)] of Section 128, a [Municipality] may  consolidate any two or more of such taxes which are imposed upon buildings or 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] 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.  

139. Deduction required by exemptions. -

(1) In assessing a consolidated tax, effect shall be  given to any partial or total exemption from any single tax comprised therein.  

(2) Such effect shall be given, -  

(a) in the case of partial exemption, by means of the deduction from the total amount of  the consolidated tax which would otherwise be leviable or assessable in respect of any  buildings or lands or both to which the exemption applies, of a proportionate part,  corresponding to the exemption, of the amount which might otherwise have been assessed  on account of the single tax; and  

(b) in the case of a total exemption, by means of the deduction from such total amount of  the whole amount assessed, on account of the single tax.  

Assessment and levy of taxes on the annual value of buildings or lands or both  

2[“140. Definition of annual value. -

(1) "Annual Value" means -  

(a) in the case of railway stations, colleges, schools, hotels, factories, commercial buildings  and other non-residential buildings, twelve times the value arrived at on multiplying with  multiplier to be fixed by rules in the monthly rate of rent per square foot of residential  buildings fixed under clause (b) with the covered area of the buildings or open area of the  land or both, as the case may be.  

(b) in the case of a building or land not falling within the provisions of clause (a), twelve times  the value arrived at on multiplying the carpet area of the building, or the area of the land, by the  applicable minimum monthly rate of rent per square foot of the carpet area in the case of building or the applicable minimum monthly rate of rent per square foot of the area in the case of  land, as the case may be, and for this purpose the minimum monthly rate of rent per square foot  shall be such as may be fixed once in every two years by the executive officer of the  Municipality on the basis of the location of the building or the land, nature of the construction of  the building, the circle rate fixed by the Collector for the purpose of the Indian Stamp Act, 1899  and the current minimum rate of rent in the area for such building or land and such other factors,  and in such manner, as may be prescribed :  

Provided that where the annual value of any building would, by reason of exceptional  circumstances, in the opinion of the Municipality, be excessive if calculated in the aforesaid  manner, the Municipality may fix the annual value at any less amount which appears to it  equitable.  

 

Explanation I. -

For the purpose of calculation of annual value the carpet area shall be  calculated as under :  

(i) Rooms-full measurement of internal dimension;  

(ii) Covered Verandah-full measurement of internal dimension;  

(iii) Balcony, Corridor, Kitchen and Store-50 per cent measurement of internal dimension; 

(iv) Garage-one-fourth measurement of internal dimension;  

(v) Area covered by bathroom, latrines, portico and staircase shall not form part of the  carpet area.  

 

Explanation II. -

The standard rent, the agreed rent or the reasonable annual rent of a building  for the purposes of the Uttar Pradesh Urban Buildings (Regulation of Letting, Rent and Eviction)  Act, 1972 shall not be taken into account while calculating the annual value of the building.  (2) Where the Municipality so resolves, the annual value for the purpose of assessment of  property taxes shall -  

(a) in the case of land and owner-occupied residential building which is not more than ten  years old, be deemed to be 25 per cent less and if it is more than ten years but not more  than twenty years old, be deemed to be 32.5 percent less, and if it is more than twenty years  old, be deemed to be 40 per cent less than the annual value determined under clause (b) of  sub-section (1); and  

(b) in the case of residential building let on rent, which is not more then ten year old, be  deemed to be 25 per cent more and if it is more than ten years but not more than twenty  years old, be deemed to be 12.5 per cent more than the annual value determined under  clause (b) of sub-section (1), and if it is more than twenty years old, be deemed to be equal  to the annual value determined under clause (b) of sub-section (1).”] 

 

1[“141. Preparation of assessment list. -

The Municipality or the Executive Officer authorised  by it in this behalf, shall cause area-wise rental rates and an assessment list in the municipal area  or part thereof to be prepared from time to time in accordance with the manner prescribed in the  rules. 

 

141A. Option to deposit a tax on the annual value of building or land or of both by self  assessment. -

Notwithstanding anything to the contrary in any other provision of this Act, the  owner or occupier primarily liable for payment of tax in respect of a building may himself assess  every year his liability regarding the amount of property tax payable by him and in doing so he  may himself determine the annual value of the building in accordance with the provisions of  Section 140, and deposit the tax so assessed by him in such manner, together with a statement of  such self-assessment, in such form as may be prescribed.  

141B. Submission of the details of houses or lands for assessment of tax. -

(1) For the  purposes of annual rental value, the owner or the occupier of every house or land shall submit a  return thereof upto a date as may be prescribed.  

(2) Any person failing to submit the return referred to in sub-section (1) without proper reasons  shall be liable to pay penalty as may be prescribed.  

(3) The penalty referred to in sub-section (2) may be compounded by the Executive Officer.”] 

1[“142. Publication of list. -

The Municipality or the Executive Officer authorized by it in this  behalf shall publish the list prepared under Section 141 in accordance with the manner prescribed  in the rules.”] 

2[“143. Objections on proposed rates and list. -

The Municipality or the Executive Officer  authorised by it in this behalf shall dispose off the objections in accordance with the manner  prescribed in the rules.”] 

3[“144. Authentication and custody of list. -

(1) The Executive Officer or an officer authorised  by him in this behalf, shall authenticate by his signature the areawise rental rates and the  assessment list of the municipal area or any part thereof, as the case may be.  (2) Every list so authenticated shall be deposited in the office of the Municipality.  (3) As soon as the list for the entire municipal area is so deposited it shall be declared by public  notice to be open for inspection.”]  

145. Revision and duration of list. -

(1) A new assessment list shall ordinarily be prepared in  the manner prescribed by Sections 141 to 144, once in every five years.  

(2) Subject to any alteration or amendment made under Section 147 and to the result of any  appeal under Section 160, every valuation and assessment entered in a valuation list shall be  valid from the date on which the list takes effect [in the] [municipal area] or part thereof and  until the first day of the month next following the completion of the new list.  

[145A. Adoption of value of property determined under U.P. Act XII of 1962. -

Notwithstanding anything contained elsewhere in this Act the] [Municipality] may by special resolution decide that the taxable value of buildings and lands determined under clause (ii) of Section 4 of the Uttar Pradesh (Nagar Khsettra) Bhumi Aur Bhawan Kar Adhiniyam, 1962, shall be the annual value for the purpose of this Act.

146. Conclusiveness of entries in list. -

An entry in an assessment list shall be conclusive proof, -

(a) for any purpose connected with a tax to which the list refers, of the amount leviable in respect of any building or land during the period to which the list relates; and

(b) for the purpose of assessing any other municipal tax, of the annual value of any building or land during the said period.

147. Amendment and alteration of list. -

(1) The 1[Municipality or the Executive Officer authorised by it] may at any time alter or amend the assessment list, -

(a) by entering therein the name of any person or any property which ought to have been entered or any property which has become liable to taxation after the authentication of the assessment list; or

(b) by substituting therein for the name of owner or occupier of any property the name of any other person who has succeeded by transfer or otherwise to the ownership or occupation of the property; or

(c) by enhancing the valuation of, or assessment on any property which [has become incorrectly valued or assessed or which, by reason of fraud, misrepresentation or mistake, has been incorrectly valued or assessed]; or

(d) by re-valuing or re-assessing any property the value of which has been increased by additions or alterations to buildings; or

(e) where the percentage on the annual value at which any tax is to be levied has been altered by the [Municipality or the Executive Officer authorised by it] under the provisions of Section 136, by making a corresponding alteration in the amount of the tax payable in each case; or

(f) by reducing, upon the application of the owner- or on satisfactory evidence that the owner is traceable and the need for reduction established, upon its own initiative, the valuation of any building which has been wholly or partly demolished or destroyed, or

(g) by correcting any [Clerical, arithmetical or other apparent error ;]

(2)- Provided that [Municipality or the Executive Officer authorised by it] shall give at least one month's notice to any person interested of any alteration which the [Municipality or the Executive Officer authorised by it] proposes to make under clauses (a), (b), (c) or (d) of sub section (1) and of the date on which the alteration will be made.

(3) The provisions on sub-sections(2) and(3) of Section 143 applicable to the obligations thereunder mentioned shall, so far as may be, apply to any objection made in pursuance of a notice issued under sub-section (2) and to any application made under clause (f) of sub-section (1).

(4) Every alteration made under sub-section (1) shall be authenticated by the signature or signatures of the person or persons authorized by Section 144 and subject to the result of an appeal under Section 160, shall take effect from the date on which the next instalment falls due.

148. Obligation to supply information for purposes of amendment. -

(1) When a building is built, rebuilt or enlarged, the owner shall give notice thereof to the [Municipality] within fifteen days from the date of completion of such building, rebuilding or enlargement or from the date of the occupation of such building, whichever date happens first.

(2) Any person failing to give the notice required by sub-section (1) shall be punished upon conviction with a fine which may extend to fifty rupees or ten times the amount of the tax payable on the said building or enlargement for a period of three months, whichever is greater.

149. Liability for payment of certain taxes on annual value. -

(1) [Except when otherwise provided by rule], every tax [other than a scavenging tax or tax for the cleansing of latrines and privies] on the annual value of buildings or lands or of both shall be leviable primarily from the actual occupier of the property upon which the said taxes are assessed, if he is the owner of the buildings or lands or holds them on a building or other lease from the [Government] or from the [Municipality], or on a building or lease from any person.

(2) In any other case the tax shall be primarily leviable as follows, namely, -

(a) if the property is let, from the lessor;

(b) if the property is sublet, from the superior lessor;

(c) if the property is unlet, from the person in whom the right to let the same vests.

(3) On failure to recover any sum due to account of such tax from the person primarily liable, the 1[Municipality or the Executive Officer authorised by it] may recover from the occupier of any part of the buildings or lands in respect of which it is due, that portion thereof which bears to the whole amounts due the same ratio as the rent annually payable by such occupier bears to the aggregate amount of rent payable in respect of the whole of the said buildings or lands, or to the aggregate amount of the letting value thereof in the authenticated assessment list.

(4) An occupier who makes any payments for which he is not primarily liable under the foregoing provisions, shall, in the absence of any contract to the contrary, be entitled to be reimbursed by the person primarily liable.

150. Liability for payment of other such taxes. -

(1) A scavenging tax, or a tax for the cleansing of latrines and privies, on the annual value of buildings or lands or of both, shall be levied from the actual occupier of the property upon which the taxes are assessed.

(2) Provided that, where such property is let to more occupiers than one, the [Municipality] may at its option levy the tax from the lessor instead of from the actual occupiers.

(3) A lessor from whom a tax is levied under sub-section (2) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.

151. Remission by reason of non-occupation. -

(1) In a [municipal area] other than one situated wholly or partly in a hilly tract, when a building or land has remained vacant and unproductive of rent for ninety or more consecutive days during any year the [Municipality] shall remit or refund so much of the tax of that year as may be proportionate to the number of days that the said building or land has remained vacant and unproductive of rent.

(2) When in any such [municipal area] a building consists of separate tenements one, or more than one, of which has remained vacant and unproductive of rent for any such period as aforesaid, the [Municipality] may remit or refund such portion (if any) of the tax or instalment as is prescribed by rule.

(3) Provided that no remission shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the [Municipality], and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice.

(4) The burden of proving the facts entitling a person to relief under this section shall be upon him.

(5) For the purposes of this section a building or land shall not be deemed vacant, if maintained as a pleasure resort or town or country house, or be deemed unproductive of rent, if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.

152. Obligation to give notice of re-occupation. -

(1) The owner of a building or land for which a remission or refund of the tax [has been applied for, or given] under the last preceding section, shall give notice of the re-occupation of such building or land within fifteen days of such re occupation.

(2) Any owner failing to give the notice required by sub-section (1) shall be punished upon conviction with a fine which shall not be less than twice the amount of tax payable on such building or land for the period during which it has been re-occupied without notice, and which may extend to fifty rupees or to ten times the amount of the said tax, whichever sum is the greater. Collection, composition, exemption and other matters relating to taxation

153. Rules as to assessment, collection and other matters. -

The following matters shall be regulated and governed by rules except in so far as provision therefor is made by this Act, namely, -

(a) the assessment, collection or composition of taxes [* * *],

(b) the prevention of evasion of taxes;

(c) the system on which refunds shall be allowed and paid;

(d) the fees for notices demanding payments on account of a tax and for the execution of warrants of distress;

(e) the rates to be charged for maintaining live-stock distrained; and

(f) any other matter relating to taxes in respect of which this Act makes no provision or insufficient provision and provision is, in the opinion of the [State Government], necessary.

[154. [* * *]

155. [* * *]

155A. [* * *]]

156. Composition. -

(1) Subject to the provisions of any rule, a [Municipality] may by a special resolution confirmed by the [Prescribed Authority] provide that all or any persons may be allowed to compound for a tax.

(2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recoverable in the manner provided by Chapter VI.

157. Exemption. -

(1) A [Municipality] may exempt, for a period not exceeding one year, from the payment of a tax, or any portion of a tax, imposed under this Act any person who is in its opinion, by reason of poverty, unable to pay the same, and may renew such exemption as often as it deems necessary.

(2) A [Municipality] may, by a special resolution confirmed by the [Prescribed Authority], exempt from the payment of tax, or any portion of a tax, imposed under this Act any person or class of persons or any property or description of property.

(3) The [State Government] may, by order, exempt from payment of tax, or any portion of a tax, imposed under this Act any person or class of persons or any property or description of property.

158. Obligation to disclose liability. -

[(1) The] [Municipality] or any Assessing Authority under this Act may by written communication call upon an inhabitant of the [municipal area] to furnish such information or produce such records, books of account and documents as may be necessary in order to ascertain, -

(a) whether such inhabitant is liable to pay a tax imposed under this Act;

(b) at what amount he should be assessed;

(c) the annual value of the building or land which he occupies and the name and address of the owner.

[(2) If an inhabitant so called upon to furnish information or to produce records, books of account or documents, omits to furnish or produce the same or, if furnished or produced, the same appear to the] [Municipality] or the Assessing Authority to be incorrect or incomplete, the [Municipality] or the Assessing Authority, as the case may be, shall after making such enquiry as it considers necessary make the assessment to the best of its judgment.

159. Powers of discovery. -

Subject to the conditions and restrictions specified in sub-section (2) of Section 287, the [President], the executive officer and, if authorized in this behalf by resolution, any other member, officer or servant of the [Municipality] may enter, inspect and measure a building for the purposes of valuation, or enter and inspect a stable, coach house or other place wherein there is reason to believe that there is a vehicle or animal liable to taxation under this Act.

[159A. Rounding off of figures. -

In computing the amount of any tax under this Act a fraction of a rupee less than five paise or which is not a multiple of five paise shall be rounded off to five paise or to the next higher multiple of five paise as the case may be.] Appeal against taxation

160. Appeals relating to taxation. -

(1) In the case of a tax assessed upon the annual value of buildings or lands or both an appeal against an order passed under sub-section (3) of Section 143 or under sub-section (3) of Section 147, and, in the case of any other tax, an appeal against an assessment, or any alteration of an assessment, may be made the District Magistrate or to such other officer as may be empowered by the [State Government] in this behalf.

(2) [* * *]

161. Limitation and preliminary deposit of tax claimed. -

No such appeal shall be heard and determined unless, -

(a) the appeal is in the case of a tax assessed on the annual value of buildings or lands or both, brought within thirty days next after the date of communication of the order (exclusive of the time requisite for obtaining a copy thereof) and, in the case of any other tax, within thirty days next after the date of the receipt of the notice of assessment or of alteration of assessment or, if no notice has been given, within thirty days next after the date of the first demand under the assessment or alteration of assessment; and

(b) the amount claimed from the appellant has been deposited by him in the municipal office.

162. Reference to High Court -

(1) If, during the hearing of an appeal under Section 160, a question as to the liability to, or the principle of assessment of, a tax arises on which the officer hearing the appeal entertains reasonable doubt, he may, either of his own motion of on the application of a person interested, draw up a statement of the facts of the case and the point on which doubt is entertained, and refer the statement with his own opinion on the point for the decision of the High Court.

(2) On reference being made under sub-section (1), the subsequent proceedings in the case shall be, as nearly as may be, in conformity with the rules relating to references to the High Court contained in Order XLVI of the First Schedule of the Code of Civil Procedure, 1908 (Act V of 1908), or such other rules as are made by the High Court under Section 122 of that Code.

163. Costs. -

(1) In every appeal the costs shall be in the discretion of the officer deciding the appeal.

(2) Costs awarded under this section to the [Municipality] shaLl be recoverable by the [Municipality] in the manner provided by Chapter VI.

(3) In the [Municipality] fails to pay costs awarded to an appellant within ten days after the date of the communication to the [Municipality] of the order or payment thereof, the officer awarding the costs may order the persons having the custody of the balance of the municipal fund to pay the amount.

164. Bar to jurisdiction of civil and criminal courts in matters of taxation. -

(1) No objection shall be taken to a valuation or assessment, nor shall the liability of a person to be assessed or taxed by questioned in any other manner or by any other authority than is provided in this Act.

(2) The order of the Appellate Authority confirming, setting aside or modifying air order in respect of valuation or assessment or liability to assessment or taxation shall be final; provided that it shall be lawful for the Appellate Authority, [upon application made within three months from the date of its original order on its own motion, to review an order passed by it in appeal by a further order; provided further that no order shall be reviewed by the Appellate Authority on its own motion beyond three months from its date]. Formal defects in assessment and demands

165. Savings. -

No assessment list or other list, notice, bill or other such document specifying, or purporting to specify, with reference to any tax, charge, rent or fee, any person, property, thing or circumstance shall be invalid by reason only of a mistake in the name, residence, place of business or occupation of the person, or in the description of the property, thing or circumstance, or by reason of any mere clerical error or defect of form, and it shall be sufficient that the person, property, thing or circumstance is described sufficiently for the purpose of identification, and it shall not be necessary to name the owner or occupier of any property liable in respect of a tax.