Section 677 in The Orissa Municipal Corporation Act, 2003
677. Improvement expenses by whom payable.
(1)Improvement expenses shall be recoverable in installment of such amount not being less for any premises than fifty rupees per annum and at such intervals as will suffice to discharge such expenses, together with interest thereon at the rate of nine per centum per annum within such period not exceeding thirty years as the Commissioner, with the approval of the Corporation, may in each case determine.(2)The said installment shall be payable by occupier of the premises on which the expenses and interest thereon are so charged or, in the event of the said premises becoming unoccupied at any time before the expiration of the period fixed for the payment of such expenses or before the same with interest as aforesaid are fully paid off, by the owner for the time being, of the said premises so long as the same continue to be unoccupied.(3)Where the occupier by whom any improvement expenses together with interest thereon are paid holds the premises on which the expenses together with interest thereon are charged at a rent not less than the back rent, he shall be entitled to deduct three fourths of the amount paid by him on account of such expenses and interest thereon as aforesaid from the rent payable by him to his landlord, and, if he holds at a rent less than the back rent he shall be entitled to deduct from the rent so payable by him such proportion of three-fourths of the amount paid by him on account of such expenses and interest thereon as aforesaid as his rent bears to the back-rent.
