{"act":{"id":"assam-municipal-corporation-act-2022","short_title":"The Assam Municipal Corporation Act, 2022","long_title":null,"act_number":"8","act_year":2022,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Assam","unit":"section","section_count":368,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/4bdb8f2a-0dcc-4f76-9c7c-8d6da8ab50d9.pdf","url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/"},"unit":"section","section":{"number":"129","heading":null,"text":"(1) this Act, the property tax on any land or building under this chapter shall be paid by the person liable for the payment thereof in quarterly instalments and, for the purposes of this section, each quarter shall be deemed to commence on the first day of April, first day of July, first day of October, and first day of January, of a year. (2) The Commissioner shall cause to be presented to the person liable for payment of property tax a comprehensive bill in respect of such tax to be paid in quarterly instalments, showing separately the amount of the property tax due against each quarter and the date on which the property tax for each such quarter is due. (3) Such bills shall be sent by post under certificate of posting or by courier agency to the person liable for payment of the property tax, not later than the 31st day of May of the year to which such property tax relates. Self-assessment and submission of return.","html":"<p>(1) this Act, the property tax on any land or building under this chapter shall be paid by the person liable for the payment thereof in quarterly instalments and, for the purposes of this section, each quarter shall be deemed to commence on the first day of April, first day of July, first day of October, and first day of January, of a year. (2) The Commissioner shall cause to be presented to the person liable for payment of property tax a comprehensive bill in respect of such tax to be paid in quarterly instalments, showing separately the amount of the property tax due against each quarter and the date on which the property tax for each such quarter is due. (3) Such bills shall be sent by post under certificate of posting or by courier agency to the person liable for payment of the property tax, not later than the 31st day of May of the year to which such property tax relates. Self-assessment and submission of return.</p>","words":169,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/129/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/4bdb8f2a-0dcc-4f76-9c7c-8d6da8ab50d9.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/610a677f-104b-48d6-a380-d50e09198f79/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}