State Act

Jharkhand Municipal Act 2011

159. Power to impose consolidated tax - (1) Notwithstanding anything contained in the foregoing sections, the Municipal Commissioner or the Executive Officer, in lieu of imposing separately any two or more of the taxes described in sub- section (1) of section 153 or subject to anyone or more of the said taxes and a drainage tax, or surcharge, may, with the previous approval of the Standing Committee, impose a consolidated tax, at such rate as it deems fit, assessed on the annual value of holdings situated within the municipality. (2) Such consolidated tax shall be payable in such proportion by the owners and occupiers of holdings as the Municipal Commissioner or the Executive Officer, may determine.