Section 211 in The Orissa Municipal Corporation Act, 2003
211. Deduction from annual value for repair etc. of building.
(1)In the case of a building, there shall be deducted from the annual value determined under Section 210 a sum equal to fifteen per cent of such annual value, and such deduction shall be on account of cost of repair or insurance or on any other account.(2)The annual value of any land or building, as determined under this Section, shall be a multiple of ten rupees, any fraction below five being ignored and any fraction of five or above being rounded off to the next ten rupees.
