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Section 120: Continuance of Imposition of Circumstances and Property Tax

Uttar Pradesh Kshettra Panchayat and Zila Panchayat ActState Act of Uttar Pradesh · Act 33 of 1961

TAX ON CIRCUMSTANCES AND PROPERTY

120. (1) Where immediately before the appointed date there was in force a tax on Circumstances and Property in any district imposed or continue under the United Provinces District Boards Act, 1922, such tax shall until abolished or altered with the previous sanction of the State Government, continue to be levied by the [Zila Panchayat] at the same rates and under the same conditions at and under which it was being levied under the Act aforesaid and notwithstanding anything in section 121, all rules, regulations and bye-laws, all orders and notifications and all appointments relating to the levy of such taxes in force on the appointed date shall continue in force as if they have been made under this Act and may be cancelled, altered or modified in accordance with the provisions of this Act.

(2) Where a tax on Circumstances and Property is not already in force in a district immediately before the appointed date, the [Zila Panchayat] of that district may impose such a tax in the manner thereinafter provided.

(3) The recovery of any arrears of the tax on Circumstances and Property may be made under Chapter VIII, or as arrears of land revenue in the discretion of the [Zila Panchayat].

Where this provision sits

ActUttar Pradesh Kshettra Panchayat and Zila Panchayat Act
Section120
Marginal noteContinuance of Imposition of Circumstances and Property Tax
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, U. P. Act No. 09 of 1994. Subs. by sec. 61 of U. P. Act No. 09 of 1994.

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