Section 103 in Bihar Coal Mining Area Development Authority Rules, 1988
103. Imposition of Conservancy Tax.
- The amount of assessment is finalised conservancy tax on holdings containing dwelling houses, latrines, urinals or cess-pools and on holdings containing shop or business place where such taxes have been decided to be imposed the tax shall be levied as determined by the Authority:Provided that no latrine tax shall be leviable in any area until the Authority at a meeting has made provisions for the cleaning of private latrines, urinals and cesspools within such area nor shall the taxes be leviable for any quarter or portion of a quarter or portion of a quarter antecedent to the making of such provision. The Authority may for this purpose appoint a wholetime officer as the assessment officer or that the Managing Director may authorise any other officer of the Authority to function as the assessment officer.
