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Section 138: Consolidation of taxes

Uttar Pradesh Municipalities Act, 1916State Act of Uttar Pradesh · Act 2 of 1916

138. (1) For the purpose of assessing, levying or collection, but not for the purpose of imposing or granting exemption from, the taxes described in "clauses (i) and (ii) of sub-section (1) and clause (vi) of sub-section (2)" of section 128, a Municipality may consolidate any two or more of such taxes which are imposed upon buildings or lands or both:

(2) Provided that in any register or assessment list relating to a consolidated tax and used for the purpose of informing any person of his liability hereunder or for the purpose of securing compliance with the provisions of section 129 or 130, the Municipality shall apportion the consolidated tax amongst the several taxes comprised therein, so as to show approximately the amount assessed or collected on account of each separate tax.

Where this provision sits

ActUttar Pradesh Municipalities Act, 1916
Section138
Marginal noteConsolidation of taxes
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. Subs. by sec. 9 of U. P. Act no. 08 of 2011.

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