Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 131(3)] [Section 131] [Entire Act] State of Odisha - Subsection Section 131(3)(b) in Orissa Municipal Act, 1950 (b)If such lands be occupied by tenants, the Municipality shall levy the taxes in equal shares, from the land-holder and the tenant respectively.