section 96(3)
Property tax on lands and buildings.
The Sikkim Municipalities Act, 2007Infrastructure2007445 sections
Statutory text
The amount of property tax determined under this chapter shall be linked to the consumer price index of urban non-manual workers for a year in which a general valuation of all lands and buildings within the municipal area has been made, and it shall be lawful to realize the amount of such tax so determined on a yearly basis according to the changes in the aforesaid index till the next general valuation of such lands and buildings.
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