HMC Act 96अध्याय IV · Part IV – [Taxation And Application Fee For Enlistment] [Heading substituted for the heading 'Taxation' by W.B. Act 10 of 1992.]

धारा 96 · Apportionment of liability for [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.]

(1)

If the annual value of any land or building exceeds the amount of rent of such land or building payable to the person upon whom the [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on such land or building is leviable under section 95, such person shall be entitled to receive from his tenant the difference between the amount of the [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on such land or building and the amount which would be leviable if the [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on such land or building were calculated on the basis of the rent payable to him.

(2)

If the annual value of any land or building which is sublet exceeds the amount of rent of such land or building payable to the tenant by his subtenant or to the sub-tenant by the person holding under him, the tenant or the sub-tenant shall be entitled to receive from his sub-tenant or the person holding under him, as the case may be, the difference between any sum recovered under this Act from such tenant or sub-tenant and the amount of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on such land or building which would be leviable if the annual valuation of such land or building were equal to the difference between the amount of rent which such tenant or sub-tenant receives and the amount of rent he pays.

इस धारा पर आपका निजी नोट

यह नोट सिर्फ़ आप देख सकते हैं।