State Act
157
Section 157. Payment of rate how affected by objections of valuation
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
157. Payment of rate how affected by objections of valuation :– (1) When an objection to an assessment or valuation has been made under Section 153, the tax shall, pending the final determination of the objection, be paid on the revised assessment or valuation. (2) if, when the objection has been finally determined, the revised assessment or valuation is altered, then– (a) any sum paid in excess shall be refunded or allowed to be set off against any present or future demand of the municipality under this Act; and (b) any deficiency shall be deemed to be an arrear of tax and recoverable as such.