State Act
137
Section 137. Composition.
The Himachal Pradesh Municipal Corporation Act, 1994
Act no. 12 of 19941994In forceHimachal Pradesh (State Act)
137. Composition.- (1) Subject to the rules made in this behalf, the Commissioner, may with the previous sanction of the Corporation allow any person to compound any tax for a period not exceeding one year at a time. (2) Every sum due by reason of the composition of a tax under sub-section (1) shall be recovered as an arrear of tax under this Act.