Section 85
Powers to assess consolidated tax for building and land on which it stands.
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.
(1) If any
building belongs to one owner and the land on which it stands and any adjacent land which is usually
occupied therewith belongs to another the municipality may value such building and land together and
may impose thereon one consolidated tax.
(2) The total amount of the tax shall be payable by the owners of the building, who shall thereafter be entitled to deduct from the rent which he pays for the land such proportion of the tax so paid by him as is equal to the proportion which such rent bears to the annual value of the holdings.
(3) In case of disputes, the municipality shall determine what amount the owner of the building and of the land shall pay respectively.
(2) The total amount of the tax shall be payable by the owners of the building, who shall thereafter be entitled to deduct from the rent which he pays for the land such proportion of the tax so paid by him as is equal to the proportion which such rent bears to the annual value of the holdings.
(3) In case of disputes, the municipality shall determine what amount the owner of the building and of the land shall pay respectively.