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The Assam Municipal Corporation Act, 2022

Section 106

In force Act 8 of 2022 As on 14 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 8 of 2022

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 106 of the Assam Municipal Corporation Act, 2022. In the case of a building, there shall be deducted from the annual value determined under section 105 of the Act, such sum as may be prescribed.

(1) In the case of a building, there shall be deducted from the annual value determined under section 105 of the Act, such sum as may be prescribed.

(2) The annual value of any land or building, as determined under this section, shall be a multiple of ten rupees, any fraction below five being ignored and any fraction of five or above being rounded off to the next ten rupees. Determination of annual value of building where land is exempted from property tax.

Section 106, The Assam Municipal Corporation Act, 2022 (Act 8 of 2022).

Questions about Section 106

How do I find court cases under Section 106 of the Assam Municipal Corporation Act?

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: Assam Municipal Corporation Act 106, section 106 Assam Municipal Corporation Act, section 106 of the Assam Municipal Corporation Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Assam Municipal Corporation Act enacted?

Assam Municipal Corporation Act was enacted in 2022 as Act 8 of 2022. 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/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). This page is not a substitute for legal advice.