{"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":"96","heading":"Surcharge","text":"(1) The Corporation may, where any land or building or hut or portion thereof is used for any non-residential purpose, may levy a surcharge on the property tax on such land or building or hut or portion thereof at such rate, as may be prescribed by the rules / bye-laws: Provided that where any portion of any land or building or hut is used for any non-residential purpose, the amount of the property tax payable in respect of such portion of land or building or hut shall, while fixing the property tax for the entire land or building or hut, be separately calculated: Provided further that the Corporation may, subject to such bye-laws as may be made in this behalf for the grant of exemption from surcharge in respect of any class or classes of lands or buildings or huts used for educational, public health, medical, cultural or sports purposes, exempt any such land or building or hut from payment of the surcharge. (2) For the avoidance of doubt, it is hereby declared that for the purposes of sub-section (1) above, \"educational, public health, medical, cultural or sports purposes\" shall mean - (a) the purposes of education intended to be imparted by a Government school or Government-aided school or municipal school or any other educational institution affiliated to any university or the All-India Council for Technical Education, and (b) the purposes of public health, medical treatment, cultural functions or sports, ensured or organized by a Government institution or Government-aided institution or the Corporation or an institution aided by the Corporation or any other public institution, not being a Government institution. The Corporation Ofeine The Corporation may levy an additional surcharge at a rate as may be prescribed by the bye-laws on such land or building or hut or portion thereof as is rented out: Provided that in the case of any building which is partly occupied and partly rented out, the additional surcharge shall be levied only on the annual value of the rented portion. Exemption of lands and buildings from property tax.","html":"<p>(1) The Corporation may, where any land or building or hut or portion thereof is used for any non-residential purpose, may levy a surcharge on the property tax on such land or building or hut or portion thereof at such rate, as may be prescribed by the rules / bye-laws: Provided that where any portion of any land or building or hut is used for any non-residential purpose, the amount of the property tax payable in respect of such portion of land or building or hut shall, while fixing the property tax for the entire land or building or hut, be separately calculated: Provided further that the Corporation may, subject to such bye-laws as may be made in this behalf for the grant of exemption from surcharge in respect of any class or classes of lands or buildings or huts used for educational, public health, medical, cultural or sports purposes, exempt any such land or building or hut from payment of the surcharge. (2) For the avoidance of doubt, it is hereby declared that for the purposes of sub-section (1) above, &quot;educational, public health, medical, cultural or sports purposes&quot; shall mean - (a) the purposes of education intended to be imparted by a Government school or Government-aided school or municipal school or any other educational institution affiliated to any university or the All-India Council for Technical Education, and (b) the purposes of public health, medical treatment, cultural functions or sports, ensured or organized by a Government institution or Government-aided institution or the Corporation or an institution aided by the Corporation or any other public institution, not being a Government institution. The Corporation Ofeine The Corporation may levy an additional surcharge at a rate as may be prescribed by the bye-laws on such land or building or hut or portion thereof as is rented out: Provided that in the case of any building which is partly occupied and partly rented out, the additional surcharge shall be levied only on the annual value of the rented portion. Exemption of lands and buildings from property tax.</p>","words":343,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/96/","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."}