(4)Where the aggregate annual value of all the holdings held by any one owner within a Municipal area does not exceed [sixty rupees] [Substituted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.] the tax on holdings shall not be imposed on any of the holdings of the said owner :[Provided that having regard to the annual income and the financial position of any Municipal area the State Government may, either suo motu upon the recommendation of the concerned Municipality, make such alteration in the aforesaid limit of exemptions as they deem fit, so however that the limits so altered shall in no case be less than thirty rupees or more than ninety rupees.] [Inserted vide Orissa Act No. 20 of 1968.]
