The municipality may, if so authorized by any other law for the time being in force, realise any tax, development charge, cess, or fee, imposed under that law, or any dues payable under that law, in accordance with the provisions thereof.
159. Power to impose consolidated tax -
(1) Notwithstanding anything contained in the foregoing sections, the Municipal Commissioner or the Executive Officer, in lieu of imposing separately any two or more of the taxes described in sub- section (1) of >kj[k.M xtV ¼vlk/kkj.k½] o`gLifrokj 9 Qjojh] 2012 492 section 153 or subject to anyone or more of the said taxes and a drainage tax, or surcharge, may, with the previous approval of the Standing Committee, impose a consolidated tax, at such rate as it deems fit, assessed on the annual value of holdings situated within the municipality.
(2) Such consolidated tax shall be payable in such proportion by the owners and occupiers of holdings as the Municipal Commissioner or the Executive Officer, may determine.
160. Holding occupied by more than one person - When any holding is occupied by or let to two or more persons, being severally responsible for the maintenance or payment of rent for the portions occupied, the municipality may for the purposes of assessing such holding, either treat the whole thereof as one holding, or, with the written consent of owner or owners of such holding, treat each of the said several portions therein or any two or more of several portions together, or each floor or flat as a separate holding.
161. Taxes by whom payable –
(1) Any tax which is assessed on the value of the holding shall subject to the provisions of sections 153 be payable by the owner, and in his absence by the occupier of the holdings.
(2) Any tax which is assessed otherwise than the annual value of holding shall be payable by the persons in actual occupation of the holding within the municipality.
162. Duty on transfers of property -
(1) The State Government may impose a duty in municipal area on transfer of immovable property in accordance with the provision contained in subsection (2).
(2) By the order of the State Government, duty imposed by the Indian Stamp Act, 1899 (II of 1899), as modified, from time to time, in its application to the State of Jharkhand, on instruments of sale and gift of immovable property situated within the limits of a municipality and executed on or after the date on which the provision of this Act came into force within that municipality be increased by two per centum on the value of the property.
In the case of an usufructuary mortgage of immovable property, two per centum, on the amount secured, as set forth in the instrument.
(3) On the introduction of the transfer duty –
(i) section 27 of the said Indian Stamp Act, 1899 (II of 1899) as, from time to time, so modified, shall be read as if it specifically required the particulars referred to therein to be set forth >kj[k.M xtV ¼vlk/kkj.k½] o`gLifrokj 9 Qjojh] 2012 493 separately in respect of property situated within the limits of municipality and outside such limits respectively; and
(ii) section 64 of that Act, as, from time to time, so modified, shall be read as if it referred to the municipality as well as the Government.
(4) All collections resulting from the said increase shall, after the deduction of incidental expenses if any, be credited to the municipal fund at such time as may be prescribed.
Chapter - 18 Assessment