State Act

THE ODISHA MUNICIPAL ACT, 1950

1[159-A. Grant of rebate :– (1) The Municipality may by resolution, provide for grant of rebate in respect of the tax due for any quarter at such percentage not exceeding ten where such tax is paid within thirty days and not exceeding five where it is paid within sixty days from the date on which it became due, as the Municipality may determine. (2) The Municipality may in like manner, provide for grant of rebate in respect of the tax due for any year at such percentage not exceeding twenty where such tax is paid on or before the 30th April of the year and not exceeding ten where it is paid on or before the 31th May of that year, as the Municipality may determine.]