Section 216 in Uttar Pradesh Municipal Corporation Act, 1959
216. Consolidation of taxes.
- For the purpose of assessing, levying or collecting, but not for the purpose of imposing or granting exemption from, the property taxes described in Section 173 a Corporation may consolidate any two or more of such taxes:Provided that in any register or assessment list relating to a consolidated tax and used for the purpose of informing a person of his liability thereunder or for the purpose of securing compliance with the provisions of Section 175 or Section 176 the Municipal Commissioner shall, in the manner prescribed, apportion the consolidated tax amongst the several taxes comprised therein, so as to show approximately the amount assessed or collected on account of each separate tax.
