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State of Rajasthan - Section

Section 18 in The Rajasthan Municipalities Accounts Rules, 1963

18. Tax on the annual letting value of buildings and lands.

- The accounts shall be maintained in the forms and in the manner as provided in the rules made under section 104 of the Act. If more than one tax is levied and separately assessed in any Municipality on the annual value of the buildings and lands (e.g. water tax scavenging tax, and a tax for cleaning of private latrines or privies), additional columns may be ruled in the assessment list prescribed by the above rules in the space provided in the last column thereof to show the amount of tax assessed, the name of the tax being specified in the heading of the column.