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[Cites 0, Cited by 0] [Section 141] [Entire Act]

State of Gujarat - Subsection

Section 141(2) in Gujarat Prohibition Act, 1949

(2)The cost of such additional police shall, if the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government so directs, be either in whole or in part defrayed by a tax imposed on the persons hereinbelow mentioned, or by a rate assessed on the property of such persons, or both by a tax and by a rate so imposed and assessed, and charged-
(a)either generally on all persons who are inhabitants of the local area to which such notification applies; or
(b)specially on any particular section or sections or class or classes of such persons and the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government may direct the proportions in which such tax or rate shall be charged.
Explanation. - For the purposes of this section "inhabitants" shall include persons who themselves or by their agents or servants occupy or hold land or other immovable property within such area and landlords who themselves or by their agents or servants collect rents or revenue direct from rayats or occupiers in such area notwithstanding that they do not actually reside therein.