State Act

168

Section 168. Recovery of arrears of tax as arrears of land revenue

THE ODISHA MUNICIPAL ACT, 1950

Act no. 23 of 19501950In forceOdisha (State Act)

168. Recovery of arrears of tax as arrears of land revenue :– Any arrear of tax, due from any person in respect of which a notice of demand has been served under sub-section (1) of Section 161, other than an arrear due on the first day of the quarter immediately preceding, shall be recoverable as an arrear of land revenue.