Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 146] [Entire Act] State of Uttar Pradesh - Subsection Section 146(b) in The U.P. Municipalities Act, 1916 (b)for the purpose of assessing any other municipal tax, of the annual value of any building or land during the said period.