Section108
The Assam Municipal Corporation Act, 2022

Self-assessment

In force Act 8 of 2022 As on 09 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 108 of the Assam Municipal Corporation Act, 2022 deals with self-assessment. Any owner of any land or building or any other person liable to pay the property tax or any occupier in the absence of such owner or person shall compute the tax due on the basis of the annual value of such land or building as determined under section 105 and section 106 of the Act, and the rate of

Any owner of any land or building or any other person liable to pay the property tax or any occupier in the absence of such owner or person shall compute the tax due on the basis of the annual value of such land or building as determined under section 105 and section 106 of the Act, and the rate of tax as may be determined.

Section 108, The Assam Municipal Corporation Act, 2022 (Act 8 of 2022).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 105

Questions about Section 108

What does Section 108 of the Assam Municipal Corporation Act deal with?

Section 108 of the Assam Municipal Corporation Act is headed "Self-assessment". Any owner of any land or building or any other person liable to pay the property tax or any occupier in the absence of such owner or person shall compute the tax due on the basis of the annual value of such land or building as determined under section 105 and section 106 of the Act, and the rate of

How do I find court cases under Section 108 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 108, section 108 Assam Municipal Corporation Act, section 108 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.

What should I read with Section 108 of the Assam Municipal Corporation Act, and has it changed?

Its own text turns on section 105, so none of them can safely be read on its own.

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.