Sunday or other recognised holiday) the office shall be open for the receipt of money and the transaction of business.

Tax payable in advance :- (1) The amount, due by any person on account of any tax on the annual value of holdings, shall be deemed to be the amount entered in the lists, the notice relating to which is published under Section 152, unless the amount entered in such lists is subsequently altered as provided in this Act, in which case the amount to which the assessment or rating is so altered shall be deemed to be the amount due.

1. (2) Such tax shall be payable in quarterly instalments and every such instalment shall be deemed to be due on the first day of the quarter in respect of which it is payable. I. Inserted by the Orissa Act 20 of 1968, w.e.f. 27.09.1968. (€ THE ORISSA MUNICIPAL MANUAL '[159-A. Grant of rebate :— (1) The Municipality may by resolution, provide for grant of rebate in respect of the tax due for any quarter at such percentage not exceeding ten where such tax is paid within thirty days and not exceeding five where it is paid within sixty days from the date on which it became due, as the Municipality may determine.
2. (2) The Municipality may in like manner, provide for grant of rebate in respect of the tax due for any year at such percentage not exceeding twenty where such tax is paid on or before the 30th April of the year and not exceeding ten where it is paid on or before the 31th May of that year, as the Municipality may determine. |