State Act
366
Section 366. Assessment and realisation of taxes
THE ODISHA MUNICIPAL ACT, 1950
Act no. 23 of 19501950In forceOdisha (State Act)
366. Assessment and realisation of taxes :– The tax levied in any municipality under Section 364 shall be deemed to be an addition to a tax levied in such area under the law for the time being in force governing the municipality, and all the provisions of such law relating to the incidence, assessment, or realisation of such tax or in any manner connected therewith shall be applicable accordingly: Provided that the State Government may direct that the said provision shall apply subject to such modifications and restrictions as may be prescribed.