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 161] [Entire Act] State of Jharkhand - Subsection Section 161(1) in Jharkhand Municipal Act, 2011 (1)Any tax which is assessed on the value of the holding shall subject to the provisions of sections 153 be payable by the owner, and in his absence by the occupier of the holdings.