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State of Uttar Pradesh - Section

Section 138 in The U.P. Municipalities Act, 1916

138. Consolidation of taxes.

(1)For the purposes of assessing, levying or collecting, 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)] [Substituted by U.P. Act No. 8 of 2011, for 'clauses (i), (x) and (xi) of sub-section (1)'.] of Section 128, a [Municipality] [Substituted by U.P. Act No. 12 of 1994.] 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 thereunder or for the purpose of securing compliance with the provision of Section 129 or 130, the [Municipality] [Substituted by U.P. Act No. 12 of 1994.] 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.