State Act
364
Section 364. Education tax
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
364. Education tax :– Any municipality may with the previous sanction of the State Government and shall, if so directed by them, levy within its area taxes not exceeding twenty five per cent of the taxation levied in such area under the law for the time being in force, under either or both of the following heads, namely– (i) holding tax; (ii) profession tax.