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 141] [Entire Act] State of Chattisgarh - Subsection Section 141(1) in The Chhattisgarh Municipal Corporation Act, 1956 (1)The properly tax charged and levied upon any land or building under Section 135, shall be paid primarily by the owner thereof.