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THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

Section 216. Consolidation of taxes

216. 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 1[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 2[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.

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