Charge of House tax

Tax19669 sections

Statutory text

(1) Subject to the other provisions of this Act, there shall be charged for every year. House tax at the rate of six rupees per annum on each family for owning a house in the hill areas at any time, during the year.
(2) The House tax shall be payable by the head of the family, not being a person under disability at such times, in such installments, to such authorities and at such places as may be prescribed.
(3) Where the head of the family is a person under disability, the tax shall be payable by any other adult male member of the family not being a person under disability, if such other member has taken part in Jhum or any other form of cultivation of land at any time during the year or otherwise gainfully employed. NOTES : Section 3, In sub-S(1) of this section the words “three rupees” occurring in the second line were substituted by the words “six rupees” vide Amendment Act No. 10 of 1975, dated 8-5-75 to come into force on such date as the State Government may, by notification in the Manipur Gazette, appoint.

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