The Odisha Municipal (Valuation of Holdings) Validation Act, 1975

The Odisha Municipal (Valuation of Holdings) Validation Act, 1975

This Act validates property valuation lists prepared by municipalities and notified area councils in Odisha between August 1968 and February 1970. It applies to local municipal authorities and property owners within these jurisdictions. The law matters because it ensures that valuation lists prepared before specific property valuation rules were officially enforced, and the municipal taxes collected under them, remain legally valid regardless of any adverse court judgments. By protecting these past tax collections and keeping the lists active until new evaluations are legally completed, the Act safeguards local government revenues and prevents legal disputes over administrative timeline errors.

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