(1)The Municipality may compound for any period not exceeding one year, with the person liable to pay the latrine tax on any railway premises or on any premises used as a factory, dockyard, workshop, labour-depot, school, Hospital, market, Court-house, jail, reformatory, lunatic asylum or other similar places, for a certain sum to be paid by such person in lieu of the tax or in the case of such premises or places, may in lieu of levying the tax on the annual value of the holding, levy at a rate per head to be fixed by the Municipal Council on the number of persons living within a habituary resorting to such premises or places.(2)The Municipality may by a notice in writing require the owner or occupier of any such place to furnish, within a time to be specified in the notice, a statement of the number of persons residing in or habitually resorting to such place.(3)Any owner or occupier of such place who fails to furnish statement within the time specified in such notice after being required to furnish the same by the Municipality shall be liable to a fine not exceeding one hundred rupees.Assessment of Taxes on Annual Value of Holdings
