132. Restriction on imposition of the tax on holdings.
(1)The tax on holdings shall not be imposed at a rate exceeding ten per centum on the annual value of holdings;(2)Any holdings, which is used exclusively as a place of public worship, or religious assemblage, or as Dharmasala, Sarai, Choultry or as a mortuary, or which is duly registered as a public burial or burning ground, shall be exempted from the tax on holdings.(3)The State Government may, on the recommendation of the Municipality, exempt any holding or part of a holding which is used exclusively for any charitable purposes.(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.](5)[ If any buildings remains vacant for a period of ninety consecutive days or more, the owner of the buildings shall if he has given the Executive Officer notice of the occurrences of such vacancy in the prescribed manner, be entitled to a remission on account of holding tax by an amount which shall be proportionate to the period of vacancy as aforesaid :Provided that if the building is re-occupied the owner shall bring it to the notice of the Executive Officer in writing within seven days from the date of such re-occupation failing which the Executive Officer may realise from the owner a sum of exceeding fifty per centum of the amount liable to be remitted on account of the vacancy.] [Inserted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.]
