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[Cites 0, Cited by 0] [Section 263(1)] [Section 263] [Entire Act]

State of Odisha - Subsection

Section 263(1)(a) in The Orissa Municipal Corporation Act, 2003

(a)if there be but one occupier of the land or the building, from such occupier half of the tax so paid, and, if there be more than one occupier, from each occupier half of such sum as bears to the entire amount of tax so paid by the owner the same proportion as the value of the portion of the land or the building in the occupation of such occupier bears to the entire value of such land or building :