Section 87(1)(a) in Haryana Municipal Corporation Act, 1994
(a)[ a property tax payable by the owner or occupier of building and land at the rates notified by the Government, from time to time depending upon the area in which the building or land is situated, its location, purpose for which it is used, its capacity for profitable use, quality of construction and other relevant factors;] [Substituted by Haryana Act No 21 of 2012 w.e.f. 1.4.2010.]