{"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":"149","heading":null,"text":"(1) When any sum is due from any person on account of - (a) tax on advertisements other than the advertisements published in newspapers, or (b) any other tax, fee or charge leviable under this Act, the Commissioner may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or in such other Form as the Commissioner may deem fit. (2) The provisions of section 146 of the Act shall apply mutatis mutandis, to every such recovery of sum due. de The Corporation may, by order, strike off the books of the Corporation any sum due on account of the property tax or any other tax or on any other account, which may appear to it to be irrecoverable. Cancellation of irrecoverable dues.","html":"<p>(1) When any sum is due from any person on account of - (a) tax on advertisements other than the advertisements published in newspapers, or (b) any other tax, fee or charge leviable under this Act, the Commissioner may either prosecute such person, if prosecution lies under the provisions of this Act, or cause to be served on such person a notice of demand in such Form as may be specified by regulations or in such other Form as the Commissioner may deem fit. (2) The provisions of section 146 of the Act shall apply mutatis mutandis, to every such recovery of sum due. de The Corporation may, by order, strike off the books of the Corporation any sum due on account of the property tax or any other tax or on any other account, which may appear to it to be irrecoverable. Cancellation of irrecoverable dues.</p>","words":147,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/149/","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."}