Section 201(1) in The Orissa Municipal Corporation Act, 2003
(1)The Corporation may, where any land or building or hut or portion thereof is used for any non-residential purpose, levy a surcharge on the property tax on such land or building or hut or portion thereof at such rate, not exceeding seventy five percent of the rate of property tax, as the Corporation may, from time to time, determine :Provided that where any portion of any land or building or hut is used for any non-residential purpose, the amount of the property tax payable in respect of such portion of land or building or hut shall, while fixing the property tax for the entire land or building or hut, be separately calculated :Provided further that the Corporation may, subject to such rules as may be made in this behalf for the grant of exemption from surcharge in respect of any class or classes of lands or buildings or huts used for educational, public health, medical, cultural or sports purposes, exempt any such land or building or hut from payment of the surcharge :Provided also that such exemption shall in no case exceed fifty per cent of the surcharge.
