MPM Rules 12

धारा 12 · Procedure on non-submission of return

(1)

If any owner of building does not deposit the amount of tax in the Municipality alongwith the return, within the date fixed under clause (d) of Rule 6, then the Municipal Officer shall determine the annual letting value of concerned building or land, under the provisions of the Act and shall calculate the properly tax payable alongwith water tax and consolidated amount of general sanitary cess, general lighting tax and general fire tax and surcharge.

(2)

Any amount of the tax recoverable under Rule 11 and sub-rule (1) of this rule, shall be recovered by the Municipal Officer in accordance with the procedure described in the Act alongwith the surcharge under Rule 13.

इस धारा पर आपका निजी नोट

यह नोट सिर्फ़ आप देख सकते हैं।