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

1. This Act may be called the Orissa Municipal (Valuation of Holdings) Validation Act, 1975.

2. Notwithstanding anything contained in the Orissa Municipal Act, 1950 or the rules made thereunder or in any judgement, decree or order of any Court, no valuation list prepared in respect of holdings situate in any Municipality during the period between the 1st day of August, 1968 and the 14th day of February, 1970, shall be deemed to be invalid or ever to have been invalid merely by reason of the fact that such list was prepared prior to the enforcement of Chapter XIX-A of the Orissa Municipal Rules, 1953 which prescribes the manner of inquiry for determination of the annual value of holdings; and all taxes levied in accordance with such valuation list shall be deemed to have been validly levied and all such valuation lists shall continue to remain in force until new valuation lists are prepared in accordance with law.

Explanation-For the purposes of this Act "Municipality" shall include a Notified Area constituted under the Orissa Municipal Act, 1950.