(1) Assessment and Collection of Taxes or fees or user charges shall be in accordance with the provisions of this Act and subject to the rules made thereunder.
(2) The Municipality shall provide online services for items mentioned under section 82 and section 83 and shall also provide electronic or any other machines, which will enable to auto update of payments in online applications and also accounting application for the purpose of collection.
Power to levy development charges.
Assessment and Collection of Taxes or fees or user charges.
78 [Act No. 11 of 2019] Levy of Tax or fee under any law.
Recovery of arrears of Municipal Revenue.
Act No. 11 of 1864.
By whom Taxes payable.
Notification of new taxes.
(3) On the constitution of a new Municipality or on merging of new areas in a Municipality, the levy of tax, shall come into effect from the date specified in the relevant notification.
86. The Municipality may, if so authorized by any other law for the time being in force, levy and collect any tax, fee, cess or user charge, imposed under that law, or any dues payable under that law, in accordance with the provisions thereof, under specific directions from the Government.
87. The Municipality is empowered to recover any arrears due towards any amount towards Municipal Revenue by following the procedure as contemplated for the recovery of land revenue under the provisions of the Telangana Revenue Recovery Act, 1864.
88. Subject to the provisions of this Act, assessment of property tax shall be payable by the owner, or by the occupier of the building. The occupier from whom tax is collected on behalf of the owner shall be entitled to be reimbursed or deduct such amount from the rent from time to time becoming due from him to such person.