149. Power to assess upon house consolidated tax for house and on which it stands.
(1)If any house belongs to one owner and the land on which it stands and any adjacent land, which is usually occupied therewith, belongs to another, the [Valuation Officer] [Substituted vide Orissa Act No. 16 of 1968.] may value such house and land together, and may impose thereon one consolidated tax.(2)The total amount of the tax shall be payable by the owner of the house who shall thereafter be entitled to deduct from the rent which he pays for the land such proportion of the tax so paid by him, as is equal to the proportion, which such rent bears to the annual value of the holding.
