State Act
159
Section 159. Tax payable in advance
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
159. Tax payable in advance :– (1) The amount, due by any person on account of any tax on the annual value of holdings, shall be deemed to be the amount entered in the lists, the notice relating to which is published under Section 152, unless the amount entered in such lists is subsequently altered as provided in this Act, in which case the amount to which the assessment or rating is so altered shall be deemed to be the amount due. (2) Such tax shall be payable in quarterly instalments and every such instalment shall be deemed to be due on the first day of the quarter in respect of which it is payable.