State Act
135-A
Section 135-A. Exemption from service taxes
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
2[135-A. Exemption from service taxes :– (1) All holdings which are used exclusively for agricultural purpose shall be exempted from imposition of taxes referred to in clauses (b) to (e) of sub-section (1) of Section 131. (2) Where the municipality is satisfied that the owner of occupier of any holding, other than those mentioned in sub-section (1), has made sufficient arrangement at his own cost for any of the services for which tax is leviable under any of the clauses aforesaid it may, with the prior sanction of the Director, exempt such holding from imposition of the tax in respect of such service.]