Section 79
Nagar Panchayat or Council to determine the valuation of holding.
The Manipur Municipalities Act, 1994
About this Act
An Act to provide for constitution and organisation of municipalities in the Urban areas of Manipur and for matters connected therewith and incidental thereto.
When it has been
decided to impose any tax on the annual value of holdings, the assessor after making such enquiries as
may be necessary, shall determine the valuation of all holdings within the municipality as hereinafter
provided, and shall enter the same in a list called the valuation list, which shall be in the prescribed form:
Provided that valuation other than general valuation may be made by the municipality through such person as may be authorised by the municipality in this behalf.
Provided that valuation other than general valuation may be made by the municipality through such person as may be authorised by the municipality in this behalf.