Section 17 of The Assam Municipal (Amendment) Act, 2004 — In the principal Act, in section 72, in sub-section (1), for the words "five hundred rupees", the words "twenty thousand rupees" shall be substituted
Bare section text
Official Legislative Text
Amendment of section 73 Amendment of section 73 In the principal Act, in section 73, for sub-section (1), the following shall be substituted, namely:--
- (1)The Municipal Board shall, as soon as may be, after the publication of the annual accounts and balance sheet referred to in section 72, prepare an annual report of its activities during the year, which shall include:
- (a)the details of the programmes and schemes implemented by the Municipal Board;
- (b)the details of the financial performance of the Municipal Board; and
- (c)any other information as may be prescribed for the purpose.
Educational Study Layer
Summary
- Amends Section 72, sub-section (1) of the Act concerning the maximum limit of latrine-tax that can be assessed on any property holding in a year.
- Replaces the maximum statutory limit of "five hundred rupees" with "twenty thousand rupees" for the annual assessment.
- Establishes a new, higher threshold for municipal authorities to levy latrine-tax on commercial, industrial, or residential properties.
Practical examples
FAQ
1. What is the maximum annual latrine-tax that can be assessed on a property under Section 17 of this Act?
Under Section 17 of this Act, the maximum latrine-tax that can be assessed on any single holding in a year is twenty thousand rupees.
2. By what section was the previous limit of five hundred rupees for latrine-tax amended?
The previous limit of five hundred rupees was amended and substituted with twenty thousand rupees by Section 17 of this Act.
3. Can a Municipal Board levy a latrine-tax of ten thousand rupees on a commercial factory under Section 17 of this Act?
Yes, under Section 17 of this Act, any assessment up to the maximum limit of twenty thousand rupees per year is valid.
Practice Quiz
Q1.A Municipal Board assesses a newly built luxury hotel for latrine-tax and issues a bill of twenty-five thousand rupees for the year 2026. Is this assessment valid under Section 17 of this Act?
Q2.Before the amendment of Section 72(1) of the principal Act by Section 17 of this Act, what was the maximum amount of annual latrine-tax that could be levied on a property?
Q3.Under Section 17 of this Act, can a Municipal Board assess a residential house for a latrine-tax of one thousand rupees per year?
Q4.Which section of the principal Act is amended by Section 17 of this Act to increase the latrine-tax threshold?