Section 202 in The Orissa Municipal Corporation Act, 2003
202. Surcharge on rented land, building or hut.
- The Corporation may levy a surcharge at a rate, not exceeding twenty five per cent of the rate of property tax, on such land or building or hut or portion thereof which is rented out :Provided that in the case of any building which is partly occupied and partly rented out, the surcharge shall be levied only on the property tax of the rented portion.
