Section 7 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994
7. Conditions and restrictions for imposing the tax.
- The tax shall be imposed subject to the following conditions and restrictions-(a)the rate of the tax shall be as specified in the notification under sub-section (2) of Section 128 of the Act;(b)the tax shall be assessed to the nearest rupee. The amount less than (fifty) 50 paise shall not be taken into account whereas amount of 50 paise or above shall be counted as one rupee;(c)the total amount of tax imposed on any person shall not exceed to Rupees 6,000 (six thousand) per annum.
