Bare Act Search Results

Karnataka Municipalities Act, 1964 Section 110

Title: Tax from Whom Primarily Leviable

State: Karnataka

Year: 1964

(1) Every tax imposed in the form of a tax on buildings or lands or on 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 of the buildings on lands held by him on a building or other lease from the Government or from the municipal council, or on a building lease from any person; otherwise, the said 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: Provided that on failure to recover any sum due on account of such tax from the person primarily liable, such portion of the sum may be recovered from the occupier of any part of the buildings or lands in respect of which it is due, as bears to the whole amount due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of rent so payable in respect of the whole of the said buildings or lands, or to the aggregate amount of the rateable value thereof, if any, stated in the authenticated.....

Karnataka Municipalities Act, 1964 Section 104

Title: Person Primarily Liable for Tax on Buildings or Lands or Both How to Be Designated if His Name Cannot Be Ascertained

State: Karnataka

Year: 1964

(1) When the name of the person primarily liable for the payment of a tax on buildings or lands or both in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the assessment list, and in any notice which it may be necessary to serve upon the said person under this Act as "the holder" of such premises without further description. (2) If, in any such case, any person in occupation of the premises refuses to give such information as may be requisite for determining who is primarily liable as aforesaid, such person shall himself be liable, until such information is obtained, for all taxes on buildings or lands or both leviable on the premises of which he is in occupation.

Karnataka Municipalities Act, 1964 Section 111

Title: Notice to Be Given to Municipal Council of All Transfers of Title by Persons Primarily Liable to Payment of Taxes on Buildings or Lands

State: Karnataka

Year: 1964

(1) Whenever the title of any person primarily liable for the payment of atax imposed on any premises in the form of a rate on buildings, or lands or both, is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the execution of the instrument of transfer or after registration if it be registered or after transfer is effected, if no instrument is executed, give notice of such transfer in writing to the municipal council. (2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the municipal council within six months from the date of death of the deceased.

The New Delhi Municipal Council Act, 1994 Complete Act

State: Delhi

Year: 1994

..... (13) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are ordinarily admitted on payment; (14) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948 ); (15) "filth" includes offensive matter and sewage; (16) "goods" includes animals; (17) "Government" means the Government of the National Capital Territory of Delhi; (18) "house- gully" means a passage or strip of land constructed, set apart or utilised for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle for filth or other polluted matter, by municipal employee or other person employed in the cleansing thereof or in the removal of such matter therefrom; (19) "hut" means any building which is constructed principally of wood, bamboo, mud, leaves, grass, cloth or thatch and includes any structure of whatever material made which the Council may declare to be a hut for the purposes of this Act; (20) "inhabitant", in relation to the municipal area of New Delhi includes any person ordinarily residing or carrying on business or owning or occupying immovable property therein and in case.....

Kolkata Municipal Corporation Act, 1980 Complete Act

State: West Bengal

Year: 1980

..... (7) "building of the warehouse class" means a building, the whole or a substantial part of which is used, or intended to be used, as a warehouse, factory, manufactory, brewery, or distillery, or for any similar purpose, which is neither a "domestic building" nor a "public building" as defined in this section, and includes a hut used or intended to be used for any of the purposes mentioned in this clause; (8) "bustee" means an area containing land not less than seven hundred square metres in area occupied by or for the purposes of any collection of huts or other structures used or intended to be used for human habitation. Explanation.-If any question arises as to whether any particular area is or is not a bustee, the Corporation shall decide the question and its decision shall be final; (9) "Kolkata" means the area described in Schedule I; 3 Clause (10) omitted by s. 2 of the Calcutta Municipal Corporation (Amendment) Act, 1996 (West Ben. Act VI of 1996) (with retrospective effect from 4.12.1995), which was earlier as under: '(10) "candidate" in section 75 and in Schedule III means a person who has been nominated as a candidate at any election of a Councillor or who claims.....

Delhi Municipal Corporation Act, 1957 Complete Act

State: Delhi

Year: 1957

..... (16) "entertainment"" includes any exhibition, performance, amusement, game or sport to which persons are ordinarily admitted on payment; (17) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (18) "filth" includes offensive matter and sewage; (19) 99. Omitted and Inserted by Act No.67 of 1993(w.e.f. 1-10-1993). [* * *] (20) 88. Cl (20), Omitted by Act No. 71 of 1971 and Sch. II (w.e.f. 3-11-1971). [* * *] (21) "goods" includes animals; 1010. C1. 21-A, inserted by Act, 67 of 1993. (w.e.f. 1-10-93). (21-A) "Government" means the Government of the National Capital Territory of Delhi;] (22) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilized for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle for filth or other polluted matter, by municipal employees or other persons employed in the cleansing thereof or in the removal of such matter therefrom; (23) "hut" means any building which is constructed principally of wood, bamboo, mud, leaves, grass, cloth or thatch and includes any structure of whatever material made which.....

Karnataka Municipalities Act, 1964 Chapter VI

Title: Municipal Taxation

State: Karnataka

Year: 1964

.....cess or instalment as it may think equitable: Provided that no such remission under this section 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 municipal council, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice: Provided further that no land, building or tenement shall 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. (3) The burden of proving the facts entitling any person to claim reliefunder this section shall be upon him. _______________________________ 1. Substituted by Act 34 of 1966 w.e.f. 16.1.1967. Section 116 - Omitted 1 [116. x x x] _______________________________ 1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976. Section 117 - Omitted 1 [117. x x x] _______________________________ 1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976. Section 118 - Omitted 1 [118. x x x] _______________________________ 1. Omitted by Act.....

West Bengal Municipal Corporation Act, 2006 Complete Act

State: West Bengal

Year: 2006

.....milk-shop and other place (a) from which milk is supplied on or for sale; or (b) in which milk is kept for the purposes of sale, or is used for manufacture or preparation for sale of - (i) butter, or (ii) ghee, or (iii) cheese, or (iv) curds, or (v) dried, sterilized, condensed or toned milk, but does not include (A) a shop or other place in which milk is sold for consumption on the premises only, or (B) a shop or other place from which milk is sold or supplied in hermetically closed and unopened receptacles in the same original condition in which it was first received in such shop or other place; (23) "dairyman" includes any occupier of a dairy, any cow-keeper who trades in milk, any wholesale or retail seller of milk; (24) "dangerous disease" means - (a) cholera, plague, chicken-pox, tuberculosis, leprosy, enteric fever, cerebrospinal meningitis, or diphtheria, or (b) any other epidemic, endemic or infectious disease which the Commissioner may, by notification, declare to be a dangerous disease for the purposes of this Act; (25) "depot" means a place where articles are stored, whether for sale or for any other purpose but not for domestic consumption or use, in.....

New Delhi Municipal Council Act 1994 Chapter VIII

Title: Taxation

State: Central

Year: 1994

.....disposed of in the manner laid down in sub-sections (6) and (7) of section 104. Section 108 - Occupiers may be required to pay rent towards satisfaction of property tax (1) For the purposes of recovering the amount of any property tax from any occupier under section 68, the Chairperson shall cause to be served on such occupier a notice requiring him to pay to the Council, any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section. (2) Such notice shall operate as an attachment of the said rent unless the portion of the sum due shall have been paid and satisfied and the occupier shall be entitled to credit in account with the person to whom such rent is due for any sum paid by him to the Council in pursuance of such notice. Provided that it the person to whom such rent is due is not the person primarily liable for payment of the property tax, he shall be entitled to recover from the person primarily liable for the payment of such tax any amount for which credit is claimed as aforesaid. (3) If any occupier fails to pay to the Council any rent due or.....

Maharashtra Municipal Councils, Nagar Panchayats and Insustrial Townships Act, 1965 Complete Act

State: Maharashtra

Year: 1965

.....cow-house, milk-store, milk-shop or other place from which milk is supplied for sale or in which milk is kept for purposes of sale or manufactured into butter, ghee, cheese, curds or dried, sterilized or condensed or toned milk, but does not include- (A) a shop or other place in which milk is sold for consumption on the premises only, or (B) a shop or other place from which milk is sold or supplied in hermetically closed and unopened receptacles in the same original condition in which it was first received in such shop or other place; (9) "Director" means the person appointed by the State Government to be the Director of Municipal Administration under this Act; (10) "drain" includes a sewer, tunnel, pipe, ditch, gutter or channel and any cistern flush-tank, septic tank, or other device for carrying off or treating sewage, offensive matter, polluted water, sullage, waste water, rain water or sub-soil water and any culvert, ventilation shaft or pipe or other appliance or fitting connected therewith, and any electors, compressed air main, sealed sewage mains and special machinery or apparatus for raising, collecting, expelling or removing sewage or offensive matter.....