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

.....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 of a dispute, means any person or persons.....

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

.....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 the Corporation may declare to be a hut for.....

Karnataka Municipalities Act, 1964 Chapter VI

Title: Municipal Taxation

State: Karnataka

Year: 1964

..... 5.Substituted by Act 33 of 1984 w.e.f. 7.4.1964. 6. Omitted by Act 83 of 1976 w.e.f. 8.12.1976. 7. Clause (xi) and proviso omitted by Act 26 of 1982 read with Act 22 of 2000 w.e.f. 27.7.1982. 8. Omitted by Act 39 of 1976 read with Act 22 of 2000 w.e.f. 1.4.1976. 9. Substituted by Act 39 of 1976 read with Act 22 of 2000 w.e.f. 1.4.1976. 10. Substituted by Act 83 of 1976 w.e.f. 8.12.1976. Section 94A - Water supply cess 1 [94A. Water supply cess.-- Where a municipal council levies tax on buildings or lands under section 94, it shall, in addition, levy a water supply cess at the rate of 2 [twenty percent] of such tax for the maintenance and improvement of water supply schemes in urban areas and the cess so collected shall be credited to the Government.] _______________________________ 1. Inserted by Act 33 of 1986 w.e.f. 6.6.1986. 2. Substituted by Act 36 of 1994 w.e.f. 1.6.1994. Section 95 - Procedure preliminary to imposing tax A municipal council before imposing a tax shall observe the following preliminary procedure:-- (a) it shall, by resolution passed at a general meeting, select for the purpose one or other of the taxes specified in.....

West Bengal Municipal Corporation Act, 2006 Complete Act

State: West Bengal

Year: 2006

.....performance, amusement, game, and sport to which persons are ordinarily admitted on payment; (36) "factory" means a factory as defined in the Factories Act, 1948 (63 of 1948); (37) "filth" includes offensive matter and sewage; (38) "footpath" or "footway" means pavement at the side of road or street for pedestrians; (39) "goods" includes animals; (40) "habitable room" means a room constructed or adapted for human habitation; (41) "heritage building or site" means any building of one or more premises, or any part thereof, or any monument, or any precinct, or any site, which requires preservation and conservation for historical, architectural, environmental or cultural purpose, and includes such portion of the land adjoining such building or any part thereof as may be required for fencing or covering or otherwise preserving such building, and also includes the areas and buildings requiring preservation and conservation for the purpose as aforesaid under subclause (ii) of clause (a) of sub-section (4) of section 31 of the West Bengal Town and Country (Planning and Development) Act, 1979(West Ben. Act XIII of 1979); (42) "Heritage Conservation Committee" means the.....

New Delhi Municipal Council Act 1994 Chapter VIII

Title: Taxation

State: Central

Year: 1994

.....and any other limitation specified in respect of such tax. Section 98 - Time and manner of payment of taxes Save as otherwise provided in this Act, any tax levied under this Act shall be payable on such dates, in such number of instalments and in such manner as may be determined by bye-laws made in this behalf. Section 99 - Presentation of bill (1) When any tax has become due, the Chairperson shall cause to be presented to the person liable for the payment thereof, a bill for the amount due. Provided that no such bill shall be necessary in the case of-- (a) a tax on vehicles and animals; (b) a theatre-tax; and (c) a tax on advertisements. (2) Every such bill shall specify the particulars of the tax and the period for which the charge is made. Section 100 - Notice of demand and notice fee (1) If the amount of the tax for which a bill has been presented under section 99 is not paid within fifteen days from the presentation thereof, or if the tax on vehicles and animals or the theatre-tax or the tax on advertisements is not paid after it has become due, the Chairperson may cause to be served upon the person liable for the payment of the same a notice of.....

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

State: Maharashtra

Year: 1965

.....such premises; (12) "election" means an election to a Council, and includes any by-election; (13) "factory means a factory as defined in the Factories Act, 1948; (14) "filth" includes sewage, night-soil and all offensive matter; (14A) "Finance Commission" means the Finance Commission constituted in accordance with the provision of article 243-1 of the Constitution of India; (15) "food" includes every article used for food or drink for human consumption other than drugs or water, and any article which ordinarily enters into or is used in the composition or preparation of human food, and also includes confectionery, flavouring and colouring matters and spices and condiments; (16) "goods" includes animals; (17) "house-drain" means any drain of, and used for the drainage of, one or more buildings or premises and made merely for the purpose of communicating therefrom with a municipal drain; (18) "house-gully" or "service passage" means a passage or strip of lands constructed, set apart or utilized for the purpose of serving as a drain or of affording access to a privy, urinal, cesspool or other receptacle for filthy or polluted matter, to servants of the Council or to.....