(1) In sub-clause (ii) of Clause (k) of sub-Section 1 of Section 127, after the words “plying on a public street” the words “or as may be provided for under orders by the State Government” shall be added
(2) Clause (ii) of sub-Section (4) of Section 127 of the Bihar Municipal Act, 2007 regarding determining the type of a road on which a holding is located, shall be read as sub-Section "(2)", rather than (ii)
(3) In Clause (ii) of sub-Section (7) of Section 127 in the English version of the Bihar Municipal Act, 2007, the word “commuted” shall be replaced by the word 'calculated'.
(4) Sub-Section (10) of Section 127 of the Bihar Municipal Act, 2007 shall be renumbered as (12) and new sub-Sections (10) and (11) shall be added as under:- " (10) The State Government may provide differential methods for calculation of the annual rental value of tenanted properties and certain categories of non- 6 �बहार गजट (असाधारण), 23 tuojh 2012 residential holdings from among those mentioned in clause (d) and (e) of Sub-section (4)(1) of Section 127 of this Act.” "(11) (i) Those portions of the holdings/buildings which are places, centres and institutions of spiritual and religious nature are used for commercial purposes, office buildings, boarding and/or lodging facilities whether free of charge or where fee or donation is charged, shall be charged property tax, as per the category to which they belong.
(ii) All hutments or dwelling units situated in slums having a total plinth area of less than 250 square feet shall be exempt from payment of Property Tax. "
(5) The following new Sub-Section (13) shall be added in Section 127 of the Bihar Municipal Act, 2007 as under:- “(13)(i) The Municipality shall carry out upward revision of rental value of holdings under section 7(i) once in every five years and through a public notice, inform all owners of holdings and assesses about the change in the method of assessment on account of such revision.
(ii) The Municipality shall also reclassify the roads on which holdings are situated once in every five years and take it into consideration for determining the rental value of holdings."
(6) In English version of Bihar Municipal Act, 2007, in Sub-Section 7(ii) the words "sub rule (1)" shall be replaced by "clause (i)"