section 81
Preparation of assessment register
The Meghalaya Municipal Act, 1973Infrastructure1973347 sections3 chapters
Statutory text
As soon as possible after the percentage at which the tax is to be levied shall have been determined under the preceding section, the Board shall cause to be prepared an assessment register which shall contain the following particulars,and any others which the Board may think proper to include-
- (a) number of the holding on the register with the name of the road, if any, in which the holding is situated;
- (b) annual value of the holding (as stated in the valuation; list)
- (c) names of owner and occupier;
- (d) amount of tax payable for the financial year;
- (e) amount of taxes payable separately under Section 68 (1), (a),(c) or (d) ;
- (f) amounts of quarterly installments; and
- (g) if the holding is exempted from assessment, a note tothat effect.
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