150. (1) A scavenging tax, or a tax for the cleansing of latrines and privies, on the annual value of buildings or lands or of both, shall be levied from the actual occupier of the property upon which the taxes are assessed.
(2) Provided that, where such property is let to more occupiers than one, the Municipality may at its option levy he tax from the lessor instead of from the actual occupiers.
(3) A lessor from whom a tax is levied under sub-section (2) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.
(2) Provided that, where such property is let to more occupiers than one, the Municipality may at its option levy he tax from the lessor instead of from the actual occupiers.
(3) A lessor from whom a tax is levied under sub-section (2) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.
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Section 1 · Short title, extent and commencementSection 2 · DefinitionsSection 3 · Declaration and definition of municipalities and cities.Section 3A · Municipality for every transitional area and smaller urban areaSection 3B · Constitution and composition of Ward CommitteeSection 4 · Procedure preliminary to issue notificationSection 5 · Effect of including area in Transitional area or smaller urban areaSection 5-A · Director of Local Bodies.India Code, Government of India. Text fetched 24 Oct 2026. Source metadata reports last modification: 2025-12-02. Check the linked official text and subsequent notifications when applying a provision.