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[Cites 0, Cited by 0] [Section 82] [Entire Act]

State of Assam - Subsection

Section 82(1) in Assam Municipal Act, 1956

(1)If any house belongs to one owner and the land on which it stands at any adjacent land which is usually occupied therewith belong to another, the Board may value such house and land together, and may impose thereto one consolidated tax.