Section 235 in The Orissa Municipal Corporation Act, 2003
235. Payment of property tax on land and building.
(1)Save as otherwise provided in this Act, the property tax on any land or building under this chapter shall be paid by the person liable for the payment thereof in quarterly installments and, for the purposes of this section, each quarter shall be deemed to commence on the first day of April, first day of July, first day of October, and first day of January, of a year.(2)The Commissioner shall cause to be presented to the person liable for payment of property tax a comprehensive bill in respect of such tax to be paid in quarterly installments, showing separately the amount of the property tax due against each quarter and the date on which the property tax for each such quarter is due.(3)Such bills shall be sent by registered post with Acknowledgement Due or by Courier Agency to the person liable for payment of the property tax, not later than the 31st day of May of the year to which such property tax relates.Explanation. - "Courier Agency" shall mean any agency engaged in door to door delivery of time sensitive documents, utilizing the services of a person, either directly or indirectly, to carry such documents.
