# The Assam Municipal Corporation Act, 2022, Section 129

- Act: The Assam Municipal Corporation Act, 2022 (Act 8 of 2022)
- Source URL: https://indiacode.ecourtsindia.com/assam-municipal-corporation-act-2022/section/129/

## Text

(1) this Act, the property tax on any land or building under this chapter shall be paid by the person liable for the payment thereof in quarterly instalments and, for the purposes of this section, each quarter shall be deemed to commence on the first day of April, first day of July, first day of October, and first day of January, of a year. (2) The Commissioner shall cause to be presented to the person liable for payment of property tax a comprehensive bill in respect of such tax to be paid in quarterly instalments, showing separately the amount of the property tax due against each quarter and the date on which the property tax for each such quarter is due. (3) Such bills shall be sent by post under certificate of posting or by courier agency to the person liable for payment of the property tax, not later than the 31st day of May of the year to which such property tax relates. Self-assessment and submission of return.

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