State Act
188
Section 188. Prohibition of double tax
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
188. Prohibition of double tax :– Nothing in Section 176 to 185 shall be deemed to authorise the levy of more than one tax for the same period in respect of any carriage, cart, horse and other animal which is kept or used in more than one municipality 1[or any other local authority.] In such cases the tax shall be levied by the Executive Officer of the Municipality 1[or any other local authority] within the jurisdiction of which the carriage, cart, horse or other animal is kept.