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Section 4: Responsibility for payment of deyelopment tax

Madhya Pradesh Janpad Panchayat (Imposition Of Development Tax On Agriculture Land) Rules, 1999State Rules of Madhya Pradesh · 1993

(1) The following . persons shall be primarily liable for the payment of the development tax assessed on a holding :- . ,.

(a) In a Bhoomi Swami's holding, the Bhoorni Swam! .

.(b) In a holding consisting of land leased by the State Goverrmlent, the lessee thereof. '. I . .

(2)When there are more tha:n one Bhoomi Swami or lessee in holding, all such Bhoomi Swamis or lessees as the case may be,~hall be jointly and severally liable to the paYment of the development tax assessed on' such holding.

(3) In case of default by any person who is primarily liable .Under sub-rule (1), the development tax including arrears thereof shall be recoverable from any person in possession of the land :

Provided that such person shall be entitled to credit for the' amount recovered from him in account with the person who is primarily liable.

Where this provision sits

ActMadhya Pradesh Janpad Panchayat (Imposition Of Development Tax On Agriculture Land) Rules, 1999
Section4
Marginal noteResponsibility for payment of deyelopment tax
JurisdictionState of Madhya Pradesh
StatusIn force as published by the source

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