In exercise clhewwmm&cfimu 174, 207-Aaod221-3dlhe UflarPraMyMlmuPalcflfmnM. 1959 (U.P. Act Ko, 2 of 1959), the Gumno,upkmmmak.mfdhvavgnduahnmarmmm publication with NDMM No. 1763/D(-9-1999~63~.}n/95 TC. dateit June 16, 1999 a5 Mwhdmdu&bmfl)dsunonfiodmemdfla, and (e} “notifisg M‘mflnbfinfimb&rflnflaflfldwfln'flmfldfl & uwhvmmdmmhwd% , T.C., dated 22 April, 2000, ’ o e, i 22 s 2000, -8 U m S6TL, datad 10 ey s UP- MUNICIPAL CORPORATION (pROPERTY TAXES) RULES. 2000 385 i ‘Pmpeny means a building or land or both s the case be: (’0 ® (9) "Pakka building" means a building walls whereol are made of bricks stone or other lke material;
th] “Statement of self-assessment® means the satement of self assessment to be filled by the owner or occupier i Form “A” appended to these rules;
(i) *Carpet area” means the carpet area referted to in the Explanation () of Sub-section{1) of Section 174 of Act;
(i) *Covered Area” means covered area of evary floor over plimth area on which the bullding is canstructed;
(k) “Anrual vohse” means the annusl value refemed to in under Section 174 of the Act;
(1) “Monthly rate” of rent means the per square foot manthly rent of the wlumofahfiflteorfiuhnd,ahfiauflmwbe.wwmw demufipalCmnmlflmmamdmuflhfiuM@&
(m) ‘Rddfllflnlhfldhg'xmhhflklhgmymfltofufithbinth e ommaflmo!apasonmsdmgfiwmhmdsbaflmhdaabmfim having pnwlsiansofresidmflahsebmdcssnothdldea mhtlmige or any other buiiding being used for cormmercial purpose.
1[‘3.depdando&hrnraofabufldhqulhpl flo{ flnhnd.—(l)flm'MmldpalConnflsfimetMpubflshin fllemwa notice mqukhgfl:zmmoroccupmmfllyhable iotwd pmpab/mh{wmhmryfwmammmhm‘fl ’umdcd of the carpet and other area of a residential buikding.
to these rules, in respect ordn,flotdmhnd.ufllememb&by flndmfludhmwm
(2)’Mmupdcoumhnflm.ldh mmdflwmm occupier of the proverty, fix different places for different wards of the cty for dwshmndonalmmmfixm' fl'. ;
R — . m.—mmdmmmmm&wumunn.wm WWMWW,WNWMWNSH :
ubsstuted by the word, Municipal Cosvibisioner. Addtional Mamicta! Cosmlssioner.
Wgflmmuflmflm& 8 of 2008, Publithed in U0 - "’""‘ Ext., Par 1, Saction (Kal dassd 84-2003.
Garmtta 1 B 3 and 4 subitited by Nolticaton No. UO-204/1,2002:63-1-95-TC, dbted 10 January. M'MMURMMI'WMM‘”"&&&M .
N \TTAR PRADESH MUNICIPAL CORPORATION ADHINIYAM, 1956 1 Whenever ownet occuphed of vacant b“""’“gugi"fl‘mfwwvu i x'M i sy Ane nf itk he mandatory for the ol 1o ,}.;;,,.»m M”mmmn:t»on or ) ; chae 10 CONSM reconstruetion or . e g T 0 s et o A mww“mfl'mm.ltwhmw L e owDeT i DoCupier uflna‘umhwm‘e.mw"’, Fiwm B
4. Classification of Property.—(1) “Municipal Commissioner shaif M,hmxdmmwmmmmdcmra) @ Gt wetine 110 of Section 174 of the Act wardwise and thersafter within st ward thcWh&umfl\nm\mdmmmmrn difterent tyrwes of roads. namely-- i} mm.mammumm
(b) roads havieg width of 12 matres to 24 metres, (c] ronds heving width: less than 12 metres.
mWMMMhmdma muufl.mwmdmwdmmd Section 176 of the Act. on the following basis— 19/ pekhe bulding with R C C rool or RiB. rbot:
(b} any othar paides bulkding; or fcl m%maamwmmdfi%m and @ wm*mdmfium’mm:
iai mmd%hmmflhum— 11 paida buldieg with RC C mdeumadMi\glM of more than 34 oives.
U] *wmu’e,ndi-uam.mmmd 12 mowes 10 3¢ mawns, &mnmmwmmumwnumA latea . Part 1. Sucuon ki) 4-2003 Ul P. MUNICIPAL CORPORATION (PROPERTY TAXES) RULES. 2000 387
(iil) pakka buildin g with R C.C. i having width [ 4 less than 12 metres, G vt G S B ’.
(1) other pakka bulkiing situated on road having & width of more that 24 metres,
(1) other pakka buiding situated on a road having a width of 12 metres to 24 meires, (v1) other pakka building situated on a road having width less than 12 metres,
(vii) kachcha bulding situated on a road having a width of more than 24 metres, (viti) kachcha building situated on a road having 2 width of 12 metres to 24 metres,
(ix) kachcha building situated on a road having width less than 12 metres,
(b) In case of land, the three groups will be as follows—
(i) Land situated on 2 road having a width of more than 24 metres;
(ii) Land situated on a road having 2 width of 12 meters to 24 meters:
(ii) Land situated on a road having less than 12 meters.]" lia-A. Fixation of minimum monthly rate of reat.—The "Municipal Comenissioner shail once in every two years fix the minimum monthly rate of rentperunham(squelooflufth zmrpeka!eaformmflfb\nkfi:@‘ within a ward or the applicable minimum monthly rate or rent per unit area (square foot) thfleama(orowrygmup oflflndnslhemsemayhehmdng regard to— ’ {a) flleclrdsrataflxedbymc Act, 1899; and
(b) the curent minimum rate of rent in the area for such building or land :
Ooflechoriorpurposnsofflwhfl ansmmp m——mmumww- Sahayak Nagar ,mwwww.
w-uw % MmidpdemMn u.mdanuw substituted by. the werd: :
Deputy Municipal Comimissioners Asstt, Municipal Commissionar, Mayor; Deputy Mayor, vida U.P. Ordinancs No. Bdm.hmhu.&fim:
Corporatar and Carporatars dated 84-2003.
and 4-C Ins. by Notification Mo. U.C. 204/1:7-2002:63-1-95 - e A-A and 48 el ;
L R _m,wmhu.p.mmhwmmw'm.
MUNICIPAL CORPORATION ADHINIYAM 1959 388 UTTAR PRADESH .
Provided that before fixing such monthly rate of rent, “Municipal Commissioner shall notify such Proposed rates in 1y, dail, newspapers having circulation in such city and thereafter Providing , minimum fifteen days time for filing objections by interested persons. A 0tify in two daily Newspapers having cireulation in such city. the minimum montily rate of rent per square foot of the carpet area for every group of building within a ward, or the applicable minimum monthly rate of rent per sQuare foot of the area for every 9roup of land, as the case may be, and 4 <. Tax Assessmant.—The Assessment of tax shall be made on the basis mentioned hereunder—
(1) Caleulation of Annuol Value.—Annya} Value-Carpet area x fixed Per unit area monthly rate of mntx 12,
(2) Payable tax.—Tayes, would be payabis in 3ccordance with the rates hxadunder&cmn lmdmtwmml‘dfisdmlm, Astt. Comemissioner, Mayor, Deputy Mayor Corporator end Cflfl"'l'fls“dl UP. Ordinance No, g of 2003. Published in U.P. Geselte. -2003.
VR MU, y v AL ORpy % MRATON MROPERTY TAXES) RULES 2080 189 @ 3! Rebates t:ges N ac e, 41 Self Assesempry Reha, MO shall ne e i) b Adlmiesible i anninl vatie st payable 10 Pt prescrihed n the Act The pertan wha holde the primary lability of 0 of rasidontial nctiding or sthar ikl pivsen. shal 1 AcCordarce with the providinns of Rl % and Rule o ol 3 3 e ommicanner WMo the date fieesd Febnmd ooy - i et ieder Rute (1) with Form A and challsn ) Special provisions So1f Assesement - The pay liability of Properiv faxes bw sell-assocement ipte the fived dati undee Sub-rule (4) shall not be more than previews year to the extent as may be prescribed by the Gowernment from time 1o time "5, Assessment Het.—(1) Th. aessment list in respect of all the naikdings or the plots or both shall be prepared after calculating e tax on the 15 of — fa) details submitted in Form A and Form B by the ownars or cecupians of the buildings and the lands; or b} nformation collected by the "Municipal Cormissioner or an officer authonsed by him in this behall where informations in Form A or Form B are not submitted within the fixed time:
{c) the assessment list shall contain— {1} name of road and mohallah in which property situates.
{ii) designation of the property by name, by number or by any other specification sufficient for identilication.
{idi) mdmw:mnuwwmfldwmm.ner rent, the name of the tenant {1v) the carpet area base and cowered area base the minimum monthiy rate of rent per square foot for the group of the bulkling or land, carpet area ot covered area of the bullding or the aren of the flarct ar both paving the Propery g the returng vl Noka—The ward Mubs ya Nogel Adiihact. Apa: Makdya Nagar Addhiker, U Nagar Adhidan, Sahayah Noges Adhikari, Negar Prawmsh. Ups Nogsr Pramukh, Sabhesad snd Sebhassds, obsiiiutid by the word, Monsopel Cosssiner, Addiianal Municipsh om iissoner.
Deputy Muniopal Comussiongd Aastt Mesicspal Comiunsonar, Mapor, Depuly Mayor.
Conporaton aid Cotpursions vide U P Osdance Ne. 8 of 2003, Publu 1 UF Goastin, Extra . Pait II, Section (Kaj. daled 42003 Ruke 6 Substituted ard 58 . by Notificaoi M. U.O. 204/IX-7-2002-63-1-95-TC dtadd IOJmmy.?OflS.pm‘smdeP Gasstae. Part | Section (Kuj, dated 29 March, 2003, UTTAR PRADESH MUNICIPAL CORPORATION ADHINIYAM, 1959 {vi) year of construction of building. ]
(uii) nature of construction of the building. ) )
(2) List regarding self-assessment.—The residential 'buildlngsb for which self assessed taxes with Form A have been submitted within prmflbefi ‘period shall be entered in assessment list prepared i~ Sivxrule (1) but the provisions of Rule 5-A shall niot be applicable on such bulldings :
Provided that on the basis of any complaint or enquiry, if any detail is found incorrect, the details entered in the list and tax assessment therein shall be revised and penalty shall be imposed after show cause notice.
![5-A. Publication of list and receipt of objections.—(1) When assessment list of whole city or part thereof is completed the *Municipal Commissioner shall publish in two daily newspapers having circulation in such city about the place and time when the inspection of such list may be made.
(2) Objections regarding carpet area or covered area of a building, calculation, area of land or other entries and rebates may be sent in writing addressed to the *Municipal Commissioner within the period of one month after the publication of public notice. No objection, shalf be considered about the fixation of the monthly rates of rent.
(3) The "Municipaj Commissioner or the officer authorised by him in this bebalf shall g of the objections after giving the objectors the opportunity # t the banks notified the &u\lfitpafl T or in office of the Municipal ion. If theb:nfixe momkmldwumnflwdaleflxed the inte hmdmmsecumzzl»koflhei\u.
H A Provided that if the t has bee;
.
done, Mbfipflflumlherhte&mdbydwmnbficnofl:e.'om oL e st % N““‘““'WMMN‘WM&.LA Mkhye Adhiker, Se’uwthuWad, o3t MM‘MUNN‘W h Ce ) Sepity Marsoipal Commisioney. Assit. Municipm) Addtionsl Mumicipel Commisgoner Composator ang lors oner, Magor, Vide Up, " Deputy Mayor, &nvan.s«mnam,W“m N°~8d2003.m\edmu.afiam_ ! M5WmflMnhm z Msww " fi ' o UP MUNICIPAL ¢y 3 RPY TRATION PROPERTY TAXES) RistES, 2000 3? b ® 7. Self-Assesame o of tax, - D:t:nwm of 1ax in respecy of & '"Xl}v;flmx;:g om:un;\tr pmm;m lta':l: ::;
erty 2 Aitselt dever property tax in accordance wath the provisions n;“::! Nét o diitt e property tax so assewserd i g et . by bim in the notified bank together with/s staternent
8. Penalt —~1) " : ¥-~~1) "Municipal . inquiry of at least ton i ipal Commissioner shall arrange for random nt of ¢ and other areas of the buikling or ::;:TL::,::;: ‘:(‘Z:mm‘ “s:mdmm: ::r:::
case may be. submitted and in event of any part of the carpet area or covarad area of the buikding or of any part of the area of land having besn concsaled. or furnished incorrect details he shall Issue notice to the owner or occupier, as the Case may be to show cause within two weeks as to why a penaity not exceeding four times of difference of tax due to concealment of area or incorrect details of property be imposed (2] After considering any explanation that may be offered by the owner or occupier. as the case may be and making such inquiry as it may consider necessary. the *Municipal Commissioner or officer authorised by him in this behalf may impose a penalty not exceeding as per notice and order, the same be realised together with the amount of property taxes.
(3} In the case of non-submission of the requisite detalls within fixed time under Sub-rules (1) and (3) of Rule 3, the *Municipal Commissioner or any officer authorised by him In this behalf may impose such penalty which may be Rs. 100.00, 1000.00, 5000.00 and 25,000.00 for the ares of land upto 50 square meter, 200 square meter and 400 square metsr or move respectively.
Provided that in the case of delay of 30 days 5% of the penalty shall be deposited as late fee.
In case of returns not submitted within time fixed, at the time of preparing assessment list under Rule 5, Carpet area rates proposed under Rule 4-A shal be used in addition 10 the penalty.
(4) A person who violates the provisions of Subnule (4) ef Rule 3 shall be Hable to pay penalty double amount of the property tax or at the rate of Rs ~ * Notw—The word Mukhya Nagar Adhikari. Aper Mukbya Nagar Adhibarl, Upe: Nagar Adhikani.
Sahayak Nogar Adhtkast, Nagar Pramuidh, Upa Nagar Pramukh, Sabvead and: Sabhasads, substituted by the word, Munkipal Commissioner, Addtional Mumicipal Commissionar.
Daputy Municipal Comsmissionss, Assit. Muniipal Comemissianer, Mayos, Dyputy” Mayor, Corporator and Corporators yde U-P. Ondinance No. 8 of 2003 Published tn ULP, Gasatte, Extra., Pant 1l, Section {Kal, dated 8-4-2003.
1. Ruk 8 substituted by Notilication No. U.0. 204/1K-7-2002-63-1-98-1C, dated 10 Jasvinsy, 2003, published In U.P. Gazalts, Part 1, Section (Xa), dated 29 March, 2003.
392 UTTAR PRALESH MUNICIPAL CORPORATION ADHINIYAM, 1959 ® 500 per day, whichever is less.” P s '[9. Compounding of the penalty.—Penalties under Sub-rules (1), (&) and (4) of Rule 8 may be compounded by *Municipal Commissioner ar an officer authorised by hint in this behall. with an amount not less than one-third and not more than half the maximum amount of penalty.” FORM ‘A’ {See Rule 7) Property Tax Self-Assessment Form (Section 207-A of the Act) A 1t} Name of owner/occupier
(1) Father's Name of owner/occupier.
{1it) Building/Mouse/Plot No. ...
fiv) Locational Address of the Building/Plot.
vl Temporary Address of owner/occupier , (vi/ Permanent Address of owner/occupler................
B The building details of —
(i) Internal dimensions of all rooms and all covered Verandah in square (i} Intemal dimensions of all Bal, square foot...... e € Carpeta:eaulfl)ebmlding:
-Blfl+§ B ) +£ B fiti) D. (i) Aruof!he!mdonufldxbufldhglsconmucmdmsquue foot = (if} Area of the land in case no bullding is constructed on it in square foot = ® Up. MUNICIPAL CORPORATION (PROPERTY TAXES) RULES. 2000 393 £ (a) Buiding is located
(1) On road having a width of more than 24 metres a
(i) On roads having a width of 12 metres to 24 metres a
(iii) On roads having width less than 12 metres <@
(b) Nature of Construction of Building
(i) Pucca building with R.C.C. roof or RB. roof a (1i) Other pucca building Q
(iti) Kutcha bullding that is ell other building not covered in i) & i 9
(c) Land (in case no building is constructed on the land) is located
(i) On road having a width of mare than 24 metres (1i) On roads having a width of 12 metres to 24 metres
(iii) On roads having width less than 12 metres Note.—Please tick in the box in the above (i) and (1) whichever is true F. Whether building is owner occupled or rented. Please mention one of them Note.—If it is vacant for Jess than one year then it will be assumed to be owner occupted. If it is vacant for more than one year mentioned “Vacant” G. Year of the construction of building ..« i H. (i) Minimum monthly rate of rent fixed by M.N.A. for building = Rs.
... per square foot a a a
(i) Minimum rmonthly rate of rent fixed by M.N.A. for Jand in case no bulldlnsiswmm xdedon it = Rs....
pei square foot L) Annuulvnbeol’h!
wflding- lZXM‘mimnmonml yruhofm\tnmd by *Municipal Commissioner X Carpet arez of the building = 12 x H)
(i) x (¢)- Pramukh Sahayak Nagar Adhikert, Nagar y substituted by the word, Municipal Commissioner, Additional Municips! W' Dey Municipal CommissionéT:
Assit. Municipal Commissioner, Mayoty Deputy’ Mavor, i mmu.r.o.«wmudmANWuuxM. Corporal s part 1L, ection (ol daed 842003 Subs. by N:uiman No. VO 204/1%-7-200263- 195-TC. dated 10 danuesy, 2003, Wmu.p.sm a.pm, (Kal aated 29 March, 2008 LTTAR PRADESH MUNITPAL CORPORATION ADHINIYAM. 1959 Anront vakie of land in case no building Is constructed on it = ’z % Mymimm monthie rate of rent fixed by MN.A x land area ~ 12 4 wiox DY find Ansuni vakse of the buiiding i case of ovver occupled alter allowing ot ne mertioned at Section 174(2Yo} Asrant value 54 the buiiding in case it is on rent after allowing entancemnent ax menticned at Section 1 74(2)b) Cwenetal tax of basiiding = (Annual vakoe as determinied at J} x General tax vaty 1(Mi Water tay of building = Annual walue as determined x Water tax rate a 4o Orainage 1an of buikding = Annual value as determined x Drainage tax rate st 0100 Consarvancy tax of building « Annual value as determined at J « Conservancy tax rate/100 General 123 on land in case no building is constructed on it = Annual volue as determined at §1i) x General tax rate/ 100 Duw date fmad by M N.A for depositing of te. ...
Detoib of tax deposited Tex Amount | Date | Challan No.| MName of S ot s t THE UTTAR PRADE SH MUNICIPAL CORPORATIONS ACT. 1859 I56C 2 i W 3 A notification of the impasition of atax undler 'aub-sdecfinn [2‘) shaij . cone lnsive proof that the tax has been imposed in accordance With the wasions of this Act 204 Procedure for altering taxes.—The pmced_ure_fnr abolishing 5 fax for alterng a ton in respect of the matters specified in clauses (b) ang P cetion (1] of Sevtion 199 shall, so far as may be, be the procedyrs hed Iy Sections 199 ta 202 for the imposition of a tax presnt 205 Power of State Government to remedy or abolish tax.—(1) Whey.
ae el appears, on complaint made or otherwise to the State Gavernment, thy the vy of any tay is contrary to the public interests or that incidence, the State Uovernment may;, after considering the explanation of the Cnrporatlon converned, by order requine such Corporation to take measures within a time i b spevified in the order, for the removal of any defect which it considers toevis o the tav or in the method of assessing or collecting the tax.
121 Upon the failure or inability of the Corporation to comply, to the ~atistaction of the State Government, with an order made under sub-section
1. the State Government, may by notification, suspend the levy of the tax, or of any portion therent, until the defect is removed, or may abolish or reduce the tas, 206 Power of State Government to require Corporation to impose taxes.—{1) The State Government may, by general or special order, published in the Official Gazette, require a Corporation to impose any tax mentioned in sub-section (2) of Section 172 not already imposed, at such rate and within ~uch period as may be specified in the notification, and the Corporation shall thereapon act accordingly.
(2) The State Government may.require a Corporation to increase, modify cu vary the rate of any tax already imposed and thereupon the Corporation shall increase, notify or vary the tax as required.
(3) It the Corporation fails to carry out the order passed under sutesection (1) or (2), the State Government may pass suitable order imposing, mncreasing, modifying or varying the tax and thereupon the order of the State Conernment shall operate as if it had been a resolution duly passed by the LCorporation Assessment and Levy of Property Taxes ![207. Preparation of assessment list.—The Municipal Commissioner shall cause area wise rental rates and an assessment list in the city or part thereof 10 be prepared from time 10 time, in accordance with the manner prescribed in the Rules | 207-A. Option to deposit self-assessment property tax.-Notwithsanding any other provisions of this Act, the owner or occupier primarily 1ble for payment of tx in respect ui a *[building] may himself assess every 1 Subs. by UR-ActNo. 166F 2004 (et 21 11 2002).
2 Ins.by U.R ActNo. 17 of 1999, Sec. 6.
A Subs. by U.P Act No. 29 of 2009 for the words “residential building.
XMWUFALCURPORAT]DNS ACT, 1859 €PIng in view of difficulties i fixation of carpe aregs, ie of covered area would p o of carpet area baseq 0f self-assessment, b (2) Inthe Case of non Tesidentia] buildi, 5 and land the mouthly rate ¥ fent per unit areg of sovers ot e land shail be e s « monthly rates of rent fixed under Sub-rule (1) as mentioned in the hedule below.
Delails ot Property Rate of iy i o P ommerersen R 574 i | sonpless. 005 1) Marel, ot hovs g e of (g an ok bk A, Frare Compaen oy undersur (1) es (00 10 Residential rsgion 31993 favicg maximum area of 120 square feg 1.5 ofthe rate fiveg (Delng used as Tea, ik, 52, 055, Paan, Was ermanLaundyy, s andunder syt 0.
7}\@9@3:. Photostal Batetkii Drssser ang e B G Every lype of cinics, polylings, Gagneslic enires, sborats, rursion| Thee limes.of g e _|Pemas, pog ica tores, healtcars crires gl Ifed unor supe (1), cenlres, efe. and theaters g9 anm;fiw imes o the (e {freq Hostels. educational intutes whion e ol covered under dause (g cfSame as {Sectin 1 e.
Imes of the rae {Pelrol pumps, 935 agercies, depots and gagonns ole. Three s o | undor sy Mells, Hotes o fout s apovs, . lodging Fanm 01198 o fneg s served wih food, __{uncer su> e () e ypesiThree times of b 1 e R Govermment and puilies ¢ Communit bl Kt narcaps, g houses, of buidinga iz Industiial unigs offices of Govemment, Semi- Undortakings. i — | "edunder ) Bulding having towery and 021G, 1. lowers, telogon YOWSI5 01 any otter Fou limgs o the rate aovar Wi e 152 s on o stz gy 1109 o 100 uings e ncer sy i) | Oher ypos T ——— 940 Theo imes_ o1 g o caogores . e It ey i ) athly rent—The | Commissimwr i monthly rate as the cage may THE UTTAR PRADESH MUNIGIPAL CORPORATIONS ACT, 1959 14 i = Y SEC 208) | ] te yer his abilly segarding the amount of property tax payable by him and ‘ o Hoing o he may himself détermine the annual value of the building in sccordance with the provisions of '[Section 174] and deponit the property tax <o assessed by him in such manner, together with a statement of such self assessment in such form, as maybe prescribed.| 2207-B. Submission of the details of houses or lands for assessment of al rental value, the owner or the cccupier tax.—{1) For the purposes of annu house or land shall submit a property return upto a date as may be of every prescribed. )
(2) Any person failing to submit the return referred to in sub-section (1) without proper reasons shall be liable to pay penalty as may be prescribed
(3) The penalty referred to in sub-section (2) may be compounded by the Municipal Commissioner ] UTTARAKHAND AMENDMENTS Y5 Substitution of Section 207.—In Section 207 of the principal Act the following section shall be substituted, namely— 207, Preparation of assessment list—The Municipal Commissioner shall cause area wise rental rates and an assessment list in the city or part thereof to be prepared “<from time to time. in accordance with the manner prescribed in the mile< " “l6. Amendment in Section 207(A).—In Section 207(A) of the principal Act, the word residential” shall be omitted.]
%[7. Addition of new Section 207-B.—After Section 207(A) of the principal Act. the following new Section 207(B) shall be added, namely— '207(B) Submission of the details of houses or lands for assessment of tax.—(i] For the purposes of annual rental value, the owner or the occupier of every house or land shall submit a property return up to a date as may be prescribed.
. (i) Any person failing to submit the return to in sub- section (1} without proper failing reasoris shall be liable to pay penalty as may be prescribed.
(iif) The penaity referred to in sub-section (2) may be compounded by the Municipal Commissioner.”.]
6(208. Publication of list—The Municipal Commissioner shall publish the list prepared under Section 207 in accordance with the manner prescribed in the rules.
i UTTARAKHAND AMENDMENT 7[5, Substitution of Section 208.—In Section 208 of the principal Act, the following section shall be substituted, namely— Subs. by U.P. Act No. 29 of 2009 fer “clause (b) of Section 174.
Ins. by U.P. Act No. 16 of 2004 (rw.ef. 21.11.2002).
Vide Uttarakhand Act No. 16 of 2016 (i} 2.82016) Vide Uttarakhand Act No. 16 of 2016 (iw..1. 28.2016).
Vide Uttarakhand Act No. 16 of 2016 (.. 2.8 2016) Subs. by U.P. Act No. 16 of 2004 (e, f 21.11,2002).
Vide Uttarakhand Act No. 16 of 2016 (w.e f. 2.82016) N e