Section 164
Section 164 of the Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008). Save as otherwise provided in this Act, the person primarily liable to pay the property tax in respect of any land or building may recover,- (a) If there be but one occupier of the land or the building, from such occupier half of the tax so paid.
(1) Save as otherwise provided in this Act, the person primarily liable to pay the property tax in respect of any land or building may recover,- (a) If there be but one occupier of the land or the building, from such occupier half of the tax so paid. and, if there be more than one occupier, from each occupier half of such sum as bears to the entire amount of tax so paid by the owner the same proportion as the value of the portion of the land or the building in the occupation of such occupier bears to the entire value of such land or building :
Provided that if there be more than one occupier, such half of the amount may be apportioned and recovered from each such occupier in such proportion as the annual value of the portion occupied by him bears to the total annual value of such land or building; and (b) the entire amount of the surcharge on the property tax on any land or building from the occupier of such land or building who uses it for commercial or non-residential purposes :
Provided that if there is more than one occupier, the amount of surcharge on the property tax may be apportioned and recovered from each such occupier in such proportion as the annual value of the portion occupied by him bears to the total annual value of such land or building.
(2) Notwithstanding anything contained in subsection (1), if as a result of the determination of the annual value of any land or building and the imposition of the property tax thereon under this Act for the first time, there is an increase in the amount of tax payable in respect of such land or building from the amount of tax previously payable under this chapter, the person primarily liable to pay the property tax may recover the difference in the amount due to such increase from the occupier of such land or building.
Section 164, The Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008) (Act 4 of 2008).
Questions about Section 164
How do I find court cases under Section 164 of the Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008)?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008) 164, section 164 Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008), section 164 of the Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008) enacted?
Arunachal Pradesh Municipal Act, 2Oo7 (Act No.4 of 2008) was enacted in 2008 as Act 4 of 2008. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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/8342ee79-1a06-4377-85ff-be178b2c9d09.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/82e28fee-0fa8-4c5c-a43a-af549eccb9a8/content). This page is not a substitute for legal advice.