- Every person of the full age of twenty-one years,being a citizen of India, who has been for a period of not less than twelve months immediately before the 1st of January of the year for which the municipal electoral roll is being prepared, hereinafter referred to as "the prescribed date",resident within the limits Of a municipality and occupies a holding assessed to tax under Section 68 of the Act or an inhabitant thereof, and who -(i)has, during the twelve months immediately preceding the prescribed date, paid in respect of any rates an aggregate amount of not less than one rupee, or(ii)is a member of joint family of which any member is a voter under item (i), or(iii)being a graduate of any University, or having passed the Intermediate or Matriculation Examinations Of the Gauhati, or any other University or the corresponding standard of the same or any other University, or Middle English or Middle Vernacular or an equivalent examination or senior or junior Madrassa Examination Under the old or reformed scheme, or the Sanskrit Title Examination of the Calcutta/ Assam Sanskrit Association, or having read up to Class VII of a High School or being a registered medical practitioner under any law relating to registration of medical practitioners or being an Advocate or holding a certificate authorising a person to practise as a Pleader or as a Mulchtar or as a revenue agent, occupies a holding or part of a holding, in respect of which there has been paid, during the twelve months aforesaid in respect any rates an aggregate amount of not less than one rupee, or(iv)is a manager or person in charge of a company, firm, society or business owning or occupying any land or building within the limits of the municipality if the company, firm, society or business possesses the qualification set forth in clause (1);shall on registration in the prescribed manner be qualified to vote at the election of the Commissioner of such municipalityExplanation. - "Tax" for the purpose of this Section shall not include service charges.
