section 186
Assessment of various taxes etc.
The Puducherry Municipalities Act, 1973Infrastructure1973318 of 312 sections available1 chapters
Statutory text
- (1) (a) The Commissioner shall, save as otherwise provided in this Act, prepare and keep assessment book in such form as may be prescribed showing the person and property liable to taxation under this Act.
- (b) The assessment books and where detailed particulars relating to any assessment are kept in separate records, the portion thereof containing such particulars, shall be open, at all reasonable times and without charge, to inspection by any person who pays any tax to the municipality or his authorised agent and such person or agent shall be entitled to take extracts free of charge, from the said books and records.
- (c) The account books of the council shall be open without charge to inspection by any person who pays any tax to the municipality or his authorised agent on a day or days in each month to be fixed by the council.
- (2) The Commissioner shall, save as otherwise provided in this Act, determine the tax to which each property or person is liable: Provided that in the case of taxes payable by the Commissioner the original assessment shall be made by the Director.
- (3) (a) The Commissioner shall give to every person making payment of a tax, fee, cess or other sum due, a receipt thereof signed by him or by some person duly authorised by him in that behalf.
- (b) Such receipt shall specify ---
- (i) the date of the grant thereof;
- (ii) the name of the person to whom it is granted;
- (iii) the tax, fee, cess or other sum due in respect of which the payment has been made;
- (iv) the period for which payment has been made; and
- (v) the amount paid; The section came into force on the 1st day of August, 1976 vide Extraordinary Gazette No. 342 dated, 29th July 1976.
- (b) Such receipt shall specify ---
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