an assessment on holding tax collection system
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An Assessment on Holding Tax Collection System: A Case Study on Tongi Pourashava, Gazipur, BangladeshTRANSCRIPT
Assignment on
An Assessment on Holding Tax Collection System:
A Case Study on Tongi Pourashava
Submitted To
Md. Lutfur Rahman Lecturer
Submitted By
Sarnav Talukder
Roll: 762
10th Batch
Session: 2007-2008
Department of Urban and Regional Planning
Jahangirnagar University Savar, Dhaka-1342, Bangladesh
Acknowledgement
Practical tasks and field works give perfection of any work. Field work is to
observe the condition of the reality. Sometimes the theoretical knowledge is proved false
in real experience.
The students of Urban and Regional Planning work for the people to make a better
living environment and structure. There are many books; journal and other paper give
them the knowledge. But the perfect knowledge is the real status of a place and its
inhabitants.
This assignment is the part of the Course Public Finance Management Planning
(Theory) of fouth year first semester. Its target is to assess the Holding Tax Collection
System in Bangladesh. To do this work Tongi Pourashava, Gazipur was selected as the
case study. It is suggested and instructed by Md. Lutfur Rahman, Lecturer, Department
of Urban and Regional Planning, Jahangirnagar University. Basically, his support,
encouragement and availability to discuss ideas and problems have contributed much in
completing this study.
Special thanks are gone to Planner Moinul Islam, Urban Planner, Tongi
Pourashava for his kind co-operation and direction to collect information and necessary
document form the case study area.
Sarnav Talukder
April, 2011 10th Batch
Session: 2007-2008
Department of Urban and Regional Planning
Jahangirnagar University
Table of Contents
Chapter: 1
Introduction
1.1 Abstract
1.2 Introduction
1.3 Objectives
1.4 Methodology
Chapter: 2
Municipal Holding Taxation of Bangladesh Review
2.1 Municipal Taxation
2.2 Categories of Municipalities
2.2 Tax Assessment
2.3 The Pourashava Model Tax Schedules, 1985
Chapter: 3
Study Area
3.1 Background
2.2 Tongi Poura Parishad
2.3 Geographic Location
2.4 Area and Population
Chapter: 4
Municipal Holding Taxation Process of the Study Area
4.1 Tax Base
4.2 Tax Administration
4.3 Revenue Sources of Tongi Municipality
4.4 Rate Structure of Tax Sources
4.4.1 Rate Structure of Property Based Revenue Sources
4.4.2 Tax on the Application for the Erection and Re-Erection of Buildings
Chapter: 5
Analysis and Findings
5.1 Theoretical Analysis of Tax Base
5.2 Analysis on Holding Tax Collection
5.3 Finding of Analysis
Chapter: 6
Problems and Prospects
6.1 Problems and Prospects
6.1.1 General Problems
6.1.2 Municipal Tax Administration Problems
Chapter: 7
Recommendation and Conclusion
7.1 Recommendations
7.2 Conclusion
Reference
Chapter: 1
Introduction
1.1 Abstract
The holding tax, the street light ing rate, t he water rate and the conservancy rate are
typically combined and referred to in their entirety as the "holdings tax". The tax base is
the “annual value" (or rent) of buildings and land, so that the tax can be seen as in attempt to
tax the yearly income from the property. The present assignment is intended to be an in-
depth inquir y into the causes of underassessment of holding taxes and their probable
remedies. It is hoped that the proper assessment of t he holding taxes will increase
significantly the revenue of the Municipalities. A Paurashava may, with the previous
sanction of the Government, levy, in the prescribed manner, all or any of the taxes, rates,
tools and fees. The Government may frame model tax schedules, and where such
schedules have been framed, the Paurashava shall be guided by them in levying a tax,
toll or fee. The great achievement of Municipal revenue depends on all aspects of Municipal
Taxation system. And the holding tax contributes it much. To investigate the general policy of
the municipal holding tax collection system in Bangladesh this assignment is prepared.
To assess its implementation a study area is selected and it was the Tongi Pourashava,
Gazipur. This report is tried to find out the holding tax collection process and to analyze
the holding tax collection trend of the study area. It is also tried to find out the problems
of municipal holding taxation system and to recommend the possible solution.
Keywords: Assessment, Holding tax, Municipal Taxation, Pourashava Ordinance.
1.2 Introduction
According to "The Pourashava Ordinance 1977", Municipal Taxation include all aspects
of the tax system - the definition of tax, the rate structure; directions with regard to levy
of taxes, liability on account of tax, the administrative practices of the valuation principle,
petitions against valuation, assessment etc.; deduction of tax, taxation rule; collection
performance and recovery of taxes.
Urban areas in Bangladesh are becoming increasingly important nerve canters of national
economy. In Bangladesh, however, besides the pull factor, the rural poverty largely acts as push
factor for crowing in the urban areas (Ahmed, 1992). The taxation procedure process is
same in Narayangonj, Savar and Tongi Pourashava. Here the report discussed with the
municipal holding tax collection process.
1.3 Objectives
1. To review the general policy of the municipal holding tax collection system in
Bangladesh.
2. To find out the holding tax collection process of the study area.
3. To analyze the holding tax collection trend in the study area.
4. To find out the problems of municipal holding taxation system and to recommend
the possible solution.
1.4 Methodology
The term “methodology” means a set of principle and way by which particular activity
have been done. The nature of research methodology widely varies from subject to
subject as well as availability of resources. Conceptualization is an important to have a
pre-image of an area before study work. First of all it is needed to have some knowledge
about the study area. Then it is needed to match it in the field.
This report is completely based on the secondary data. For the theoretical foundation and
analysis, the existing literatures were investigated. The existing literature includes
published journals, periodicals, newspapers, related magazines, Internet etc. The
statistical data is collected from the Tax Department and Accounts Section of Tongi
Pourashava. To analyse the collected data, different quantitative and qualitative measures
are taken and to do the operation Microsoft Excel software is used.
Chapter: 2
Municipal Holding Taxation of Bangladesh Review
2.1 Municipal Taxation
The evolution of Municipal taxation was brilliantly summarized by Kamal Siddiqui
(2005) pointed in his book "Local Government in Bangladesh" which is described below:
In 1856, the right of collection of tax by a Municipal authority was first introduced in the
country by the Town Police Act of 1856 (Act xx of 1856). (Khan, 2001)
In 1864, holding tax became the chief source of Municipal revenue imposed on the
annual value of holdings and the rate might be extended up to seven and half percent of
the annual value under the District Municipal Improvement Act of 1864 was passed by
the British Council. (Khan, 2001)
In 1932, the responsibilities of the Municipalities and powers of Municipal
commissioners were enlarged and clarified about matters of levy or rates and taxes and
the utilization of Municipal fund under the British rule in this regard was the Bengal
Municipal Act passed by the provincial legislature in 1932. (Khan, 2001)
In 1959 & 1960, the subsequent statutes during the Pakistan Period repealed all existing
law relating to urban local bodies under the Basic Democracy Order, 1959 and Municipal
Administration Ordinance, 1960. These in neither way curtailed any of the earlier
responsibilities nor reduced revenue generation power of the urban bodies. The
"Municipal committee Taxation Rule, 1960" was established by the empowerment of
fourth schedule under the Municipal Administration Ordinance, 1960. (Ali, 1998)
In 1977, similarly, all responsibilities and powers related to Municipal finance retained
under the Pourashava Ordinance, 1977. It superseded earlier Acts of British and Pakistan
period. (Ali, 1998)
At present, "The Pourashava Ordinance, 1977" defines the activities of all the
Municipalities of the country and all proceedings in tax administration based on the —
Municipal Committee Taxation Rule, 1960". The "Municipal Committee Taxation Rule,
-2-
1960"includes rate of holding and other taxes, tax assessment, appeal against bsessment,
exemption of tax, process of increase/reducing tax, suspend the levy of ry tax, tax
collection process etc. This rule provided sufficient power to do so. The -Pourashava
Standard Tax Schedule, 2003" was established by the empowerment of Section 56 under
the Pourashava Ordinance, 1977 which includes all schedule of rate of movable and
immovable property under the Municipal boundary. (Ali, 1998)
2.2 Categories of Municipalities
According to The Pourashava Ordinance 1977, Municipalities are divided into three
categories. These are as follows-
1. Class I
2. Class II
3. Class III
The classification of Municipality is based on the size of income. The income base of
municipality and their classification into classes I, II and III are as below:
Table 2.1: Categories of Municipalities in Bangladesh
Class Level of income
Class I 6 million
Class II 2.5 million
Class III 2.5 million (Below)
Source: Siddiqui Kamal, 2005
2.2 Tax Assessment
Taxes to be assessed on the annual value of buildings lands
Subject to the provision of the Ordinance and these rules, the following taxes and rates
shall be levied in terms of the percentage of the annual value of buildings and lands:
i. Tax on buildings and land ;
ii. Lighting rate ;
iii. Fire rate ;
iv. Conservancy rate ; and
v. Rate for the provision of waterworks or supply of water.
Preparation of a valuation list
For the purpose of levy of any of the taxes or rates mentioned in the preceding rule 22 the
Municipal Committee shall cause to be prepared a valuation list of all buildings within the
Municipality. The valuation list shall be prepared by an assessor to be appointed for the
purpose by the Municipal Committee with the prior approval of the Controlling
Authority. Such assessor may either be a member or a salaried employee of the Municipal
Committee or any other suitable person. The assessor, after making such enquires as may
be necessary, shall determine the annual value of all buildings and lands within the
Municipality in the manner provided in these rules and shall enter such value in a
valuation list.
The manner of determining the annual value of buildings and lands shall be as follows :
(i) For wholly let-out buildings
(a) The annual valuation shall be taken to be the gross annual rental minus two
months' rent as maintenance allowance. If the property be mortgaged to Government,
House Building Finance Corporation, a recognised Bank or any other institution under
registered instrument for securing funds for construction or purchase of the same then the
annual interest payable on account of such mortgage-debt shall also be deducted.
(b) If the monthly rental of any building appears to be abnormally high or
unusually low, the assessing authority while determining annual valuation may have
regard to the rent at which buildings and lands of similar description and with similar
advantages in the locality may be let-out.
(ii) For wholly occupied buildings
The annual value shall be deemed to be probable annual rent at which the buildings and
lands of similar description and with similar advantages in the locality may be let out or at
7% of the value of the building on the date of assessment plus ground- rent for the land
comprised in the building, whichever is less, minus the following:
a. Two months' rent or one-sixth of the annual value as the case may be, as
maintenance allowance.
b. One-fourth of the annual value after deduction of the amount at item (a) above.
c. If the property is to be mortgaged to Government, House Building Finance
Corporation, a recognized Bank or any other interest payable on such mortgage-
debt.
(iii) For partly rented and partly occupied building
The annual value of the rented portion shall be calculated in the manner as specified in
(i) above and the annual value of the occupied portion as in (ii) above.
Preparation of valuation list
A new valuation list shall, unless otherwise ordered by the Controlling Authority, be
prepared in the same manner as the original list, one in every five years.
Returns required for ascertaining annual value
The assessor, in order to prepare the valuation list, may, whenever he thinks fit, by notice
in form A require the owners or
occupiers of all buildings and lands to furnisn him within one week in form B with true
and correct returns of the rent or annual value thereof and a true and correct description of
the buildings containing such particulars as the assessor may direct, and the assessor may
enter, inspect and measure any such building at any time between sun-rise and sun-set :
Provided that at lest twenty-four hours' previous notice of the intention to enter, inspect
and measure any building shall be given to the occupier thereof unless he waives his right
to such notice.
Preparation of assessment list
The Municipal Committee shall cause to be prepared an assessment list in form C, which
shall contain the following particulars and any others which the Municipal Committee
may think proper to include:
a. The name of the street in which the building is situated;
b. The number of the building on the register;
c. A description of the building;
d. Annual value of the building;
e. The name of the owner;
f. The amount of tax or rate payable for the year;
g. The amount of quarterly installment and
h. If the building is exempted from assessment, a note to that effect.
Publication of notice of assessment
(1) When the assessment list mentioned in rule 26 has been prepared the
Chairman or any official authorised by the Chairman in that behalf shall authenticate the
same by putting his signature on each page and then shall cause it to be deposited in the
office of the Municipal Committee. And shall give public notice of the place where the
list may he inspected.
(2) In all cases in which any property is for the first time assessed or the
assessment is increased, the Municipal Committee shall also give notice thereof to the
owner or occupier of the property if known provided that when a general assessment is
made a notice thereof may be given by affixing a copy of the assessment list in the office
of the Municipal Committee and at a prominent place in each Union and by announcing
the fact publicly by beat of drum.
Application for review
(1) Any person who is dissatisfied with the amount assessed upon him or with the
valuation or assessment of any building or disputes his occupation of any building or his
liability to be assessed, may apply to the Chairman to review the amount of assessment or
valuation or to exempt him from the assessment of the tax in form.
(2). No such application shall be received after 30 days have elapsed from the date
of publication of the notice required under sub-rule (1) of rule 27 or the service of the
notice required under sub-rule (2) of that rule.
Hearing and determination of applications by Assessment Review Board
1. (a) Application presented under rule 28 shall be heard and determined by one or more
Assessment Review Boards to be constituted by the Pourashava, with prior approval
of the Controlling Authority.
(b) Each Assessment Review Board shall include one lawyer, one engineer from
outside and one Commissioner or salaried employee of the Pourashava. With the prior
approval of the Controlling Authority, constitute assessment Assessment Review
Boards consisting of three Commissioners including the Chairman and Vice-
Chairman and one Engineer of the Pourashava to be nominated by the Chairman.
Provided further that no Commissioner who is a member of the Board shall hear an
application for review if such application relates to a property.
2. An Assessments Review Board shall give notice to the applicant of the time and place
at which his application will be heard, and after taking such evidence and making
such inquiry or local inspection as it may deem necessary in the presence of the
applicant or his agent, if any, pass such order as it thinks fit and proper. It the
applicant or his agent does not appear on the date so fixed, the Assessment Review
Board concerned shall pass the orders ex-parte.
3. No quourm shall be necessary for hearing and the hearing shall be conducted in a
summary manner, which shall be competed within a period of 4 months from the date
of first hearing.
4. The decision of the majority of the members present shall be the decision of the
Assessment Review Board concerned and shall be final.
5. In case of equality of votes the person presiding shall have a second or casting vote.
6. (a) The Assessment Review Board shall sit at least five days in a week during office
hours for hearing the application for review.
(b) Each member of an Assessment Review Board shall receive Tk. 25.00
per working day as remuneration; Provided that each member of an Assessment
Review Board of Dhaka, Narayanganj, Chittagong, Khulan and Rajshahi shall
receive Tk. 35 per working day as remuneration.
7. The office of an Assessment review Board shall be situated in the municipal office or
in any other suitable place provided by the Administrator/Chairman for the purpose.
8. It shall be the duty of the Administrator/Chairman to produce the relevant and
required documents and papers in his power and otherwise render assistance to an
Assessment Review Board in the discharge of his duties.
Final list of assessment and its duration
Every alteration made in the assessment list in pursuance of orders of [an Assessment
Review Board] under sub-rule (2) of rule 29 shall be signed by the Chairman, the Vice-
Chairman or the Secretary of the Municipal Committee. The assessment list thus prepared
shall be the final list of assessment and shall remain valid until a fresh list is prepared
subject to any alteration or amendment under rule 31.
Amendment and alteration of list
(1) The Municipal Committee at a meeting may, at any time, direct alteration or •
amendment of the assessment list-
a. By entering therein the name of any person or any property which in their opinion
ought to have been entered, or any property which has become liable to taxation
after the preparation of the final list under rule 30; or
b. By substituting therein for the name of the owner of nay building the name of any
other person who has succeeded by transfer or otherwise to the ownership of the
building; or
c. By altering the valuation of or assessment on any building which in their opinion,
has been incorrectly valued or assessed; or
d. By re-valuing or re-assessing any building which in their opinion, has been
incorrectly or alterations; or
e. By reducing, upon the application of the owner, the valuation of any building
which has been wholly or partly demolished or destroyed or the value of which
has been diminished; or
f. By correcting any clerical or arithmetical error.
(2) The Municipal Committee shall give at least one month's notice to any person
interested in any alteration which they propose to make under clauses (a), (b), ©
or (d) of sub-rule (1) and of the date on which the alteration will be made.
(3) The provisions of rules 28 to 32 shall apply mutatis mutandis to any objection
made in pursuance of a notice issued under sub-rule (2) and to any application
made under clause (e) of sub-urle (1).
Increase of amount of assessment of a building
If a Pourashava is satisfied that the rent of .a building or portion thereof has been
increased after the publication of the final assessment list to such an extent that, in the
opinion of the Pourashava, it justifies the re-valuation of the building, it may,
notwithstanding anything contained in these rules and after giving the owner an
opportunity of being heard, direct the amendment of the assessment list by increasing the
assessment on such building.
Assessment to be questioned only under these rules
No objection shall be taken to any assessment or valuation or t1 any alteration or
amendment of the assessment list in any other manner in these rules provided.
Payment of tax how affected by objections to valuation
(1) When an appeal or an application for revew of ar assessment or valuation has been
made under rule 8(4) or rule 28, as the case may be, the tax or rate shall, pending the final
decision on the appeal or the application, be paid on the previous assessment or valuation.
(2) If, when the application for review or appeal has been finally decided and results in
previous assessment or valuation being altered:
Any sum paid in excess shall be refunded or allowed to be set off against any
present or future demand of the Municipal Committee under the Ordinance ;
and
Any deficiency shall be deemed to be an arrear of the tax and to be recoverable
as such.
Conclusiveness of entries in the list
An entry in an assessment list shall be conclusive proof for the purpose of assessing any
Municipal tax or rate, of the amount livable in respect of any building during the period to
which the list relates.
Power to assess building and lands together where land is on a building lease
If, any building belongs to one owner and the land on which it stands as also the adjacent
land. If any, usually occupied there with, belongs to another, the Municipal Committee
may treat such building and land either as a single building or separately and assess them
to tax in a manner most convenient and expedient.
Notice of transfer of title
(1) Whenever the title to or over any building and the land on which it stands and
also the adjacent land of any person primarily liable for the payment of tax on such
property is transferred both the transfer and the transferee shall, within three months of
the registration of the deed of transfer, of it be registered, or if be not registered, within
months of the actual transfer, give notice in writing of such transfer to the Municipal
Committee.
(2) Every person primarily liable for the payment of any tax or rate on any
building, who transfers his title to or over sucn property without giving notice of such
transfer to the Municipal Committee as aforesaid, shall, unless the Municipal Committee,
on grounds of hardship arising out of special circumstances otherwise directs, continue to
be liable for the payment of the tax or
(3) The Municipal Committee at a meeting may either wholly or
partially, exempt from the tax on building any building which is used
exclusively for purposes of public charity.
(4) Where the annual value of a building held by any one owner
within a Municipality does not exceed twenty take, the tax on building shall
not be imposed on building.
2.3 The Pourashava Model Tax Schedules, 1985
According to the section 56 of the Pourashava Ordinance, 1977 (XXVI of
1977), the Government is pleased to frame the following Model Tax
Schedules for the guidance of the Pourashava, namely
1. Short title and application
These Model Tax Schedules may be called the Pourashava Model
Tax Schedules, 1985.
(2) These Model Tax Schedules shall apply to all the Pourashava
constituted under the Pourashava Ordinance, 1977 (XXVI of 1977).
2. Definition
In these Model Tax Schedules, unless there is anything repugnant in the
subject or context, "Ordinance" means the Pourashava Ordinance, 1977
(XXVI of 1977).
3. General instructions
i. A Pourashava shall decide for itself which of its different taxes,
rates, tolls or fees may be levied by it and such levy shall, in all
cases, be subject to the prior sanction of the sanctioning
authority and the provisions of the Ordinance and the rules
made under there.
ii. In the case of any alteration of the rates of levy once fixed, fresh sanction of
the sanctioning authority shall be necessary, but no Pourashava shall levy
more than the rates specified hereunder.
iii. The taxes, rates, tolls or fees or alterations thereof shall come into force on
such date as the Government shall: specify under the Ordinance.
4. Tax on the annual value of buildings and lands
Subject to the rules made in this behalf, the tax may be levied at a rate not exceeding
seven per cent of the annual value of buildings and lands and the amount less than a
taka may be rounded off to a taka.
5. Tax on transfer of immovable property.- This tax may be leived at a maximum rate
of one per cent of the value of every deed of transfer excepting will and gifts (other than a
gift which amounts to Watif-alai-Attlad) to registered religious, charitable, sports or
cultural institutions and transfer in
discharge of legal debts.
6. Tax on the application for the erection and re-erection of buildings
This tax may be levied at a rate not exceeding the rate as specified hereunder-
(1) For temporary structures - at a flat rate of taka 20.00 per construction.
(2) For semi-pucca construction- Taka
(a) Up to 1,200 sq. ft. floor area ......................................... 50.00
(b) Above 1,200 sq. ft. and up to 1,500 sq. ft…………….... 75.00
(c) Above 1,500 sq. ft ....................................................... 150.00
(3) For pucca constructions-
(a) Up to 1,000 sq. ft. floor area ....................................... 150.00
(b) Above 1,000 sq. ft. and up to 1,500 sq. ft ..................... 250.00
(c) Above 1,500 sq. ft. and up to 2,000 sq. ft .................... 350.00
(d) Above 2,000 sq. ft. ..................................................... 450.00
Note
(1) There shall be no tax for reconstruction of any building damaged due to natural
calamity or for repairs of any mosque, temples, churches, Eidgahs.
(2) In Pourashava where Improvement Trust or similar authority exists the tax may be
levied by that authority only; and there shall be no double taxation.
2.4 Holding Tax Assessment Procedure of Municipality of Bangladesh
Process of Tax Assessment
The assessments mainly focus the holding tax assessment. The holding tax is imposed
after assessment of individual parcels of land within the Municipal boundary. The tax
assessment is carried out under rules 22 to 43 of the East Pakistan Town Committee
(Taxation) Rules, 1960. According to the rules, properties have to be assessed at the
annual value at the time of assessment.
The Process of Determining the Annual Value of Property
According to the East Pakistan Town Committee (Taxation) Rules, 1960", assessment is
prepared in three ways in the study area:
For Wholly Let-Out Buildings
The annual value is determined on the annual rental value (twelve months) less two
months' rent or one-sixth of the annual rental value as maintenance allowance. If the
property is mortgaged to a government recognized financial institution the annual
payable on the account is deducted from the above annual value.
For Wholly Occupied Buildings
The annual value is the gross annual rental value or 7.5% of the value of the construction
cost of per square feet of buildings on the date of assessment less two months' rent or one-
sixth of the annual rental value as maintenance allowance. If the property is mortgaged to
a government recognized financial institution the annual payable on the account is
deducted from the above annual value. Since the property is wholly occupied by the
owner himself, one-fourth of the ten month's rent is deducted again as self interest.
For Partly Rental and Partly Occupied Buildings
The annual value for partly rental buildings is determined by the way of "wholly let-out
buildings" and the annual value for partly occupied buildings is determined by the way of
"wholly occupied buildings".
Period of Assessment
General assessment or reassessment or periodical assessment is prepared at an interval of
5 years (Pourashava Taxation Rules, 1960), but the regular assessment or casual
assessment is prepared day to day as required due to new construction, demolition of
listing buildings or extension of an existing building.
Returns Required For Ascertaining Annual Value
The assessor can ask the owner or occupier to submit the returns of the rent, the correct
description of the building through issuing a notice in Form A (Appendix A). The owner
or the occupier of the building can submit the returns through Form B (Appendix B). The
assessor can enter to inspect any building at any time between sunrise and sunset giving a
notice to the owner or occupier at least twenty-four hours earlier (Pourashava Taxation
Rules, 1960). From the return of the owner or occupier and the inspection of the assessor,
the assessor determines the annual value.
Preparation of Assessment List
After the individual assessment of the building, the assessor prepares the assessment List
From-C (Appendix C) in which the following information or other information as the
authority of the municipality thinks fit are recorded:
1. Name of the owner.
2. The name of the street in which the building is situated.
3. Number of the building.
4. Description of the building
5. Annual value of the building.
6. The holding tax to be paid.
7. Installation to be paid quarterly.
8. If the building is exempted from assessment, a note to that effect, etc.
Publication of Notice of Assessment
The assessment list is made public after authentication by the chairman or an official
athurized by him to invite and inform the owners of the building about their tax
through a public announcement. The Municipal authority may inform the owner of a
property about their tax through a notice if it has been assessed for the first time or if the
assessment is increased.
Petition against Valuation/Assessment
Owner/occupier can object to the valuation or assessment by a petition presented to the
Municipal authority within one month from the date of publication of notice stating the
grounds of objection to the assessment through an application, From-D (Appendix D).
Municipality after due consideration of the petition can cancel or modify the assessment
or pass such order as it deems fit. Any person aggrieved by an order of the Municipality
may appeal to the prescribed authority or controlling authority (Local Government
Division, Ministry of LGRD) the decision of which shall be final.
Hearing and Determination of Applications by Assessment Review Board
The Assessment Review Board is constituted by a lawyer, an engineer from outside, a
ward commissioner from a different ward, one official, and the chairman of the
Municipality is the Chairman of the Assessment Review Board. The Assessment Review
Board gives a notice mentioning the date, time, place of hearing to the applicant. The
board passes its decision in presence of the applicant or his agent; they can modify
(increase/reduce) the assessment value or can keep it unaltered as it thinks fit proper and
it is completed within four months from the date of first hearing.
Final List of Assessment and Its Duration
The Secretary (a higher official of the municipality) files alteration made in the
assessment list after the hearing made by the Assessment Review Board. The assessment
list prepared remains valid until a fresh list is prepared.
Amendment and Alteration of List
The Municipal Committee may direct to amend or to alter the list of assessment if a new
building becomes eligible for comes liable to taxation, during the change of ownership,
demolition of a building or a part of a building, extension of a building, if any assessment
is deemed to be incorrect if there are any clerical or arithmetical error in the list etc.
Process of Exemption of Tax
In case of person or class of person
Any person who has building but no income source is exempted at the time of
assessment with the help of ward commissioner.
In case of property or class of property
Any buildings which are broken down at natural disaster or burn out the building
or vacant plot is exempted from imposing the rate at the time of assessment.
Process of Increase and Reduction of Tax
If the price of the construction materials increases or Municipality provides better service
than before, the tax rate will be increased. Or, tax rate will be reduced/increased if
building is extended/ broken down. Or, if the rent of the building is increased/ reduced,
the rate of the tax will increase/reduce.
Process of Suspend or Abolish the Levy of Any Taxes
According to the "The East Pakistan Town Committee (Taxation) Rules, 1960", all
structures are assessed except places of worship, graveyard and those having annual
rental value of Taka 300 or less. Tax will not be imposed on those buildings (single
ownership) whose annual value is Taka of 20 or less in the Municipal area. But in the
“Pourashava Standard Tax Schedule 2003”, it is mentioned that any place of worship
whose part is used as commercial purpose is permissible for imposing tax.
Chapter: 3
Study Area
3.1 Background
Tongi is known as big industrial city in Bangladesh. Tongi was established as a
Pourashava in 23 March 1974 and earlier it was a Union Parishad. It upgraded into class
in 1985. Now at present Tongi is a special category or first class Pourashava. It is not a
District, or a Upazila Headquarter, but its importance cannot be denied. Tongi is a Special
type of Pourashava. Tongi is 20 km North of Gulistan, the Capital City of Dhaka. The
Pourashava is comprised of 32.36 sq. km, and the core area is approximately 19.41 sq.
km. The Biswa Estema Maidan is located in Tongi. Due to industrialization and migration
of People at Tongi the importance of Tongi increased tremendously. The overall scenario
of Tongi Pourashava is briefly stated here. (Tongi Municipality)
Figure 3.1: Existing Base Map of the Study Area
Source: Tongi Pourashava
2.2 Tongi Poura Parishad
Tongi is divided into 12 wards. But there are 4 reserved seats for woman. The 4 female
councillors are elected by the voters. Mayor of the Municipality and councilors are
elected directly by the voters. The Poura Parishad composed of Mayor & 16 elected
councilors that total Number is 17. (Tongi Municipality)
2.3 Geographic Location
Tongi Pourashava is located to the North of Dhaka Mega city and South of Gazipur
district. Tongi Pourashava is adjacent to Dhaka city and it is near to Hazrat Sahajalal (R.)
International Airport. There is a Rail station in Tongi Ashulia is a recreational place at
Tongi. Tongi is surrounded by Turag & Balu River. The latitude of tongi is 23º 53'24"
N and the longitude of tongi is 90º 24" 21"E. (Tongi Municipality)
2.4 Area and Population
Total area of Tongi Pourashava is 32.36 sq. km. Among the total area core area is 19.41
sq. km and fringe area is 12.95 sq. km. There are 29 mouza within the Tongi Pourashava.
According to 2001 census total population was 2, 81,928 out on which male population
was 1, 68,978 and female population was 1, 16,950. Population growth rate was 3.72%.
But according to the local census the present population is approximately 6, 50,000.
(Tongi Municipality)
Chapter: 4
Municipal Holding Taxation Process of the Study Area
The collection of holding tax contributes in the municipal income. It depends on all
aspects of Municipal Taxation system.
4.1 Tax Base
The existing state of Tax base of Municipal government of Bangladesh is set cording to
"The East Pakistan Municipal Committee (Taxation) Rules, 1960" and 'The Pourashava
Ordinance 1977".
4.2 Tax Administration
Several register are maintained in the Tongi Municipality for tax administration. These
are:
Valuation Register.
Assessment Register.
Demand and Collection Register.
Daily Tax collectors Register.
Valuation register includes all information collected during reassessments. Assessment
register maintains name and addresses of tax payers and information on the amount of the
tax payable by each tax payer. Demand and collection register 'maintains up-to-date
position of tax payment by individual tax payers. Daily tax collectors register maintains
collection made everyday by the cashier. Beside the registers, the tax collection section
also maintains some forms and bill books. Tax or receives taxes from individual tax
prayers at their premises which are reduced in the tax collector's receipt book. The
collectors deposit the amount so collected to the office.
4.3 Revenue Sources of Tongi Municipality
In this study, to bring about the consistency with the data available in Budget documents
and other secondary sources, the items of revenue sources are broadly divided into three
categories. These are:
a. Property Based Revenue Sources.
b. Activity or Benefit Based Revenue Sources.
c. Municipal Own Property Revenue Sources.
The definitions of these three sources are mentioned below:
a. Property Based Revenue Sources
This includes rental value based tax of dwellings, rate for street lighting, water supply and
conservancy and immovable property transfer tax. The rental based levies are collected
directly from the property owners while I PTT revenue is received by the Municipalities
as shared tax with government. The rental value based tax and the three rates for street
lighting, water supply and conservancy are collectively and commonly called "Holding
Tax".
Holding Pattern
Two types of holdings are seen in this Municipality. These are:
Government own holdings
Residential, Commercial, Industrial, Office-administrative /Organizational, others
Private owned holdings
Residential, Commercial, Industrial, Office administrative /Organizational and
Mixed type holdings
b. Activity or Benefit Based Revenue Sources
This include taxes on profession, trades and callings, tax on the application for erection
and re-erection of buildings, taxes on advertisement, tax on marriages, adoptions and
feasts, amusement and vehicles, fees for tender schedule, certificates forms, other forms
and licenses etc.
c. Municipal Own Property Revenue Sources
Municipalities own shopping complexes, building, auditorium, land, pond, hats and
Bazaars, bus and truck stands, tolls on ferries, bus-stand, sand deposits area (Balu hat)
etc. which return substantial revenue as rents and profits.
4.4 Rate Structure of Tax Sources
It is investigated that all schedule of rate structure of "Pourashava Standard Tax schedule,
2003" is not properly maintained in Tongi Municipality. These are described as category
ways in below:
4.4.1 Rate Structure of Property Based Revenue Sources
Property based revenue include holding tax revenue and it is wised on the purchaser price
of a property during transfer at a fixed percentage of the ice of the property. The
government collects this revenue and disburses the fixed parentage to the Municipalities.
According to the "Pourashava Standard Tax schedule 2003", the government has allowed
only 2% of Immovable Property transfer Tax to the Municipalities collected from their
respective areas. Among holding tax, Property based tax imposed on the property owners
based on annual receipt of dwellings and land is historically the most important own-
source revenue of the Municipalities and water supply, conservancy and street lighting
provisions are also fixed on the basis of this rental valuation of property. According to the
“Pourashava Standard Tax Schedule 2003" the rates of holding tax are as follows:
Table 4.1: Rate of Holding Tax
Property tax 7% of the annual value of property
Conservancy rate 7% of the annual value of property
Street lighting 3% of the annual value of property
Water supply 10% of the annual value of property
Source: Pourashava Standard Tax Schedule 2003
4.4.2 Tax on the Application for the Erection and Re-Erection of Buildings
This tax may be levied at a rate not exceeding the rate as specified hereunder-
(1) For temporary structures - at a flat rate of taka 20.00 per construction.
(2) For semi-pucca construction- Taka
(d) Up to 1,200 sq. ft. floor area ............................. 50.00
(e) Above 1,200 sq. ft. and up to 1,500 sq. ft............ 75.00
(f) Above 1,500 sq. ft ........................................... 150.00
(3) For pucca constructions-
(e) Up to 1,000 sq. ft. floor area ........................... 150.00
(f) Above 1,000 sq. ft. and up to 1,500 sq. ft .......... 250.00
(g) Above 1,500 sq. ft. and up to 2,000 sq. ft ......... 350.00
(h) Above 2,000 sq. ft. ......................................... 450.00
Note: (1) There shall be no tax for reconstruction of any building damaged due to natural
calamity or for repairs of any mosque, temples, churches, Eidgahs.
(2) In Pourashava where Improvement Trust or similar authority exists the tax may be
levied by that authority only; and there shall be no double taxation.
Chapter: 5
Analysis and Findings
The theoretical and statistical analyses of existing features of all aspects of tax system of
Tongi Municipality are described below:
5.1 Theoretical Analysis of Tax Base
The existing state of tax base of Tongi Pourashava like other Municipalities of
Bangladesh is set according to "The East Pakistan Municipal Committee (Taxation) rules,
1960" and "The Pourashava Ordinance 1977". The theoretical analysis of Municipal tax
base includes analysis of schedule of items and rate structure on holding tax collection.
5.2 Analysis on Holding Tax Collection
Table 5.1: Annual Municipal Tax and Other Revenues Demand and Collection of
Tongi Pourashava, Gazipur of Last Seven Years.
Economic
Year Demand Field
Total
Demand
(LakhTaka)
Total
Collection
(Lakh Taka)
Total Collection
Rate (%)
2003-2004 Municipal Tax 296.0854 153.9644 52.00
Others 332.355 344.373 103.62
2004-2005 Municipal Tax 304.0593 183.26968 60.27
Others 348.35 425.07 122.02
2005-2006 Municipal Tax 309.61214 218.52738 70.58
Others 370.65 440.90795 118.96
2006-2007 Municipal Tax 279.33486 235.44777 84.29
Others 410.5 623.69247 151.93
2007-2008 Municipal Tax 296.64807 274.34074 92.48
Others 422.174 644.8726 152.75
2008-2009 Municipal Tax 402.03325 380.37925 94.61
Others 780 766.35112 98.25
2009-2010 Municipal Tax 446.3805 430.26616 96.39
Others 990 989.802 99.98
2010-2011
Municipal Tax 426.1429 246.51606 Upto-
December2010
Others 1015 654.67535 Upto-
December2010
Source: Tongi Pourashava; Compiled By Authors.
Table 5.2: Year Wise (Last Seven) Total Holding Tax Demand and Collection of
Tongi Pourashava, Gazipur
Economic
Year
Total Municipal Tax Holding Tax(Taka)
Demand
Field
(Lakh Taka)
Total
Collection
(Lakh Taka)
Demand
Field
(Lakh Taka)
Total
Collection
(Lakh Taka)
Total
Collection
Rate (%)
2003-2004 296.09 153.96 20.73 10.78 52.00
2004-2005 304.06 183.27 21.28 12.83 60.27
2005-2006 309.61 218.53 21.67 15.30 70.58
2006-2007 279.33 235.45 19.55 16.48 84.29
2007-2008 296.65 274.34 20.77 19.20 92.48
2008-2009 402.03 380.38 28.14 26.63 94.61
2009-2010 446.38 430.27 31.25 30.12 96.39
2010-2011 426.14 246.52 29.83 17.26
Up to
December’2011
Source: Tongi Pourashava; Compiled By Authors.
5.3 Finding of Analysis
Tongi Pourashava, Gazipur is successful to collect it municipal Tax and other revenue
collection. Its major income source is municipal tax collection. In last seven year this
section has given the maximum amount of income of Tongi Pourashava. In the financial
year 2006-2007 the collection of total demand is maximum and that 151.93% of the total
demand of the other revenue collection. The figure shows the trend.
Last Seven Years Trend of Annual Municipal Tax and Other
Revenues Demand and Collection
0
200
400
600
800
1000
1200
Munic
ipal
Oth
ers
Munic
ipal
Oth
ers
Munic
ipal
Oth
ers
Munic
ipal
Oth
ers
Munic
ipal
Oth
ers
Munic
ipal
Oth
ers
Munic
ipal
Oth
ers
Munic
ipal
Oth
ers
2003-
2004
2004-
2005
2005-
2006
2006-
2007
2007-
2008
2008-
2009
2009-
2010
2010-
2011
Financial Year and Categories
Inco
me(L
akh
Taka)
Total Demand(LakhTaka)
Total Collection(Lakh Taka)
Figure 5.1: Annual Municipal Tax and Other Revenues Demand and Collection Trend of
Tongi Pourashava, Gazipur of Last Seven Years.
(Data Source: Tongi Pourashava)
The one of the major sources of municipal tax is the holding tax collection. But the
collection does not quite satisfactory according to the year wise evaluation. The collection
is less than the total municipal tax demand. The income from the holding tax is rapidly
increasing year by year, but the 100% collection is nill in last seven years.
0.00
5.00
10.00
15.00
20.00
25.00
30.00
35.00
Income (Lakh Taka)
2003-
2004
2004-
2005
2005-
2006
2006-
2007
2007-
2008
2008-
2009
2009-
2010
2010-
2011
Financial Year
Holding Tax Collection Trends of Last Seven Years
Demand Field (Lakh Taka)
Total Collection (Lakh Taka)
Figure 5.2: Holding Tax Collection Trends of Last Seven Years (Upto-December2010)
(Data Source: Tongi Pourashava)
In the economic year 2009-2010 the percentage of holding tax collection is the maximum
and it is 96.93% against the demand. But is a matter of satisfaction that the holding tax
collection is increasing according to the year wise analysis.
Yearwise Total Collection Rate (%)
Upto December' 2010
52.00
60.27
70.58
84.2992.48
94.61
96.39 2003-2004
2004-2005
2005-2006
2006-2007
2007-2008
2008-2009
2009-2010
Figure 5.3: Year wise Total Collection Rate (%) up to December' 2010
(Data Source: Tongi Pourashava)
But it is a matter of satisfaction that the holding tax collection is increasing according to
the year wise analysis.
Year Wise Increasing Trend of Total Collection Rate (%) of Holding Tax
52.0060.27
70.58
84.2992.48 94.61 96.39
0.00
20.00
40.00
60.00
80.00
100.00
120.00
2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010
Financial Year
Perc
en
tag
e o
f C
oll
ceti
on
Total Collection Rate (%)
Figure 5.4: Year Wise Increasing Trend of Total Collection Rate (%) of Holding Tax
(Data Source: Tongi Pourashava)
Chapter: 6
Problems and Prospects
6.1 Problems and Prospects
Many of the difficulties encountered with municipal holding taxation in Tongi
Municipality have resulted from a failure to consider the total tax system which is
depicted in “The Pourashava Ordinance 1977".
6.1.1 General Problems
Lack of Awareness
People do not pay, not because they are reluctant to pay but primarily because of lack of
awareness among the tax prayers. So, it will very difficult to collect such tax if the rate of
tax is increased.
Officiousness of the Wealthy People
The wealthy people deceive the tax by demonstrating their political power and their
majesty in the society. They also do not want to increase the tax rate because of their self
benefit. In the study area, through the official opinion it is found that powerful and
wealthy people make most irregular payment This irregularity will be increased if the tax
rate increases that will make a constraint in resource mobilization (Khan, 2001).
6.1.2 Municipal Tax Administration Problems
Record Keeping
Through the official interview, it was found that tax collection is not difficult from such
items but properly maintain the record of such items are difficult.
Assessment of Tax
Problems of assessment procedure mainly focus the problems of assessment procedure of
Property Based Revenue Sources, specially holding tax assessment procedure. Problems
of holding tax assessment procedure are analyzed step by step in this assignment.
Determination of the Annual Value of Property
In case of determination of the Annual Value of Property, property has to be accessed at
the annual rental value at the time of assessment. In case of owner occupancy of a
building when it becomes difficult to assess the rent, a value imputed by the assessor from
the rents of similar buildings in the locality. The reason found through the official
interview of tax assessor behind this problem is:
Ownership Identification: Ownership identification for imposition of property
tax is the major reason for the problem of determining annual rental value. In case
of joint ownership, tax imposition may sometimes become a problem. Some of the
owners in the income bracket may actually be unable to pay taxes. But in case of
income earners the problem arises as to who should pay on other's behalf. Again,
there may be absentee land owners. The tenant or agent of a property may not like
to pay tax.
Little Initiatives: These are undertaken by the Municipality to solve these
problems. As local representatives, the chairman and the ward commissioners are
very well known to the people who can easily solve such problems but found not
to involve in these and the problem persists.
Incase of Record Keeping During Reassessment: The assessor can not keep
complete record when an addition to a building made and rent value is increased.
Irregularity of Assessment: In the study area, appointed assessor and assistant
assessor prepare the assessment valuation list both for regular assessment and
general assessment/reassessment that is done periodical at an interval of five
years. But regular assessment is seldom performed by them. Since property does
not become taxable until it is build upon, it is not easy to say who would be liable
for tax payments without regular watching new constructions, additions and
alterations.
In case of returns required for ascertaining annual value: the assessor seldom
go for checking the actual rent after receiving submission paper which include
returns of rent, the correct description of the building from owners. The main
reason found through the official interview of tax assessor/approval authority
personnel behind t problem is:
a. Illegal Involvement between tar payer and assessor
b. Pressure on tax assessor
c. Unfavorable collection procedure
d. Filing of large no. of appeal cases
Officials Efficiency in Case of Assessment and Collection
Much of the tax revenue depends upon the efficiency of accurate assessment and timely
collection. Number of staff in tax collection establishment and their efficiency is crucial
for collection of holding tax. But the record keeping system for revaluation of property
was not good in the study area. The reason behind this problem is:
Insufficient staff and lack of technical knowledge of assessment
The study area is not lucky enough to have sufficient staff to complete the assessment
process in one go. On the other hand, for this purpose Municipality hire temporary staff
without any formal training or experience. Research findings indicate that formal raining
in valuation is not provided to staff for undertaking general revaluation, nor at there
detailed manuals of guidance on valuation practice. A kind of self asseesment system
which is in practice for assessing property valuation are also not poperly prepared nor
sufficient information are sought for proper assessment or decking. This practice works
against better resource mobilization.
Collection Performance of Own Property Based Revenue Sources
Now a day although the collection efficiency of this category crosses 100% of current
demand, it has lost actual monetary value. Municipality generally lease out their own
market, hat-bazaar and their others own properties. Generally own market is leased out to
potential shopkeepers on a profitable and quick cost recovery basis. But the lease receipts
were lower than that ruled in the private sector. Moreover, they fixed low monthly
rentals. Monthly rents examined in shopping complex and stalls that they were much
lower than private shopping rental rates. The rates fixed for the Municipal markets were
in most cases 50% to 100% lower than the privately own market. Actual cost of
construction figures of markets combined with land cost when compared to sale proceeds
of stalls, does not show that the Municipality has been making any large gain from
market.
Chapter: 7
Recommendation and Conclusion
7.1 Recommendations
In this study, recommendations include own source revenue enhancement measures of tax
base and tax administration. A sustainable plan for Municipal taxation is tried to drawn as
Municipal taxation improvement action plan.
Tax rate should be considered according to services provided and the present
market value
Since measures are undertaken about restructuring the rate of property based revenue
sources, activity based revenue sources and appropriate lease amount of own property
based Revenue sources based on the above two criterion.
Reconstrucstructuring the rate of property based revenue sources
In the study area, the conservancy rate (3%) is not rational with the service. So, this rate
should be such that it is sufficient to recover at least the full operation and maintenance
cost.
Determining appropriate lease amount of own property based revenue sources
The Tongi Pourashava is undertaking market construction programs should have
profitability considerations for such endeavors. The returns should include all cost plus
profit.
Assessment and Proposed Reform
o Simplified tax assessment procedure-based on mass valuation system
o Make the reassessment process a continuous one
o Tax assessment personnel must be accountable to preparation the valuation list
o Poor class dwelling could be exempted from paying holding tax
On equity consideration, holdings having very poor quality dwelling could be exempted
from paying holding tax altogether, and/or a fixed taka amount could be deducted from
the assessed amount of holding tax thus making it somewhat progressive
Review board should be accountable to determined the revised property
valuation
To remove the malpractice of review board, the chairman of tax review board should not
be constituted by the chairman of the Municipality; chief executive officer of the
Municipality or any other government official, preferably judiciary personnel may be the
chairperson of the board (Ahmed, 1992).
Make a central valuation board to determine the annual valuation of property
An alternative solution can be proposed to determine the annual valuation of property
which is revealed by the LGED, 2002. The possible option with regards to assess of
holding taxes on its properties in future is to make a central valuation board. Government
properties are meant for administrative functions and they do not generate any revenue.
Government properties are meant for administrative functions and they do not generate
any revenue.
To remove the more undervaluation of property
The following revised assessment procedure will be followed as a step towards
simplification by LGED:
1) Properties over thirty years will be valued at their original cost and will not be
subject to adjustment for any inflation;
2) Other properties will be valued based on the construction costs of the
buildings (excluding land) on the date of complication as adjusted for inflation on
the date of valuation (for this purpose the inflation will be limited to not more than
2.5 percent annually from the year of construction);
3) Under both cases the construction costs will be reduced for depreciation
based on the life of the asset-for simplicity life of all civil works may be
considered as 50 years and depreciation, on a straight-line method adjusted to
arrive at the current adjusted capital cost of any holding tax;
4) Probable annual rental value will be assessed as 5 percent of the capital cost
of the Property;
5) Properties concerning judiciary and law and order will not be subject to levy
of any holding tax;
6) The annual rental value so determined will be further reduced by one-third for
upkeep and maintenance; and
7) Tax will continue to be directly to the Pourashava raising the demand.
Collection and Proposed Reform
o Billing system should be made easy in terms of both the place and the time,
o Payment for private holdings through the commercial banking system should
be the best option,
o Payment for government holding tax should be centralized.
Computerized database system should be improved
Computerized database system of all records related to taxes and revenue collection
should be improved. For this purpose, two types of date base would have to be mepared
using data base software like MS Excel, MS Access, SPSS software etc.
o Database for tax collection
o Database for total Municipal revenue (including govt. grant)
7.2 Conclusion
The revenues are in the form of taxes, rates and fees whose amounts are established in
their respective Model Tax Schedules. Taxes and Rates (collectively known as the
Holding Tax) are applicable to all properties (domestic, commercial, industrial, and
institutional) is a major source of municipal revenue and is composed of Land and
Buildings Assessment (property tax with a ceiling of 7% on the balance of the annual
rental value), Lighting Rate (street lighting, rate set a maximum of 3%) and Conservancy
Rate (a rate for provision of solid waste collection and disposal services, also with a
ceiling of 4%) in Tongi Pourashava. Holding Tax charged for all properties in areas
where each service is provided, irrespective of whether or not the individual property
owner avails himself of the service.
Tongi Pourashava is growing gradually in the holding tax collection and the trend(Figure
5.4) is the proof of that. In the economic year 2009-2010 the percentage of holding tax
collection is the maximum and it is 96.93% against the demand. But is a matter of
satisfaction that the holding tax collection is increasing according to the year wise
analysis. As a result the Tongi Pourashava is achieving the top position or nearby in
previous year in the rank of best Pourashava in Bangladesh. So it is very positive and
honorable site.
So it is very necessary to solve the problems and keep the progress on going. The best
solution is the consideration of the public representative to solve these. The public
representatives will have to be more dynamic and conscious about the needs of the people
and must find out the means to finance the required services and infrastructures. They
will work together with the permanent employees in finding out the solutions of their own
problems.
Reference
Ahmed, N. June 1992, MunicOal Finance in Bangladesh-yln investigation of local /eye/ iir8aVire;
PhD Thesis, Economics Department, Jahangimagar University, Savar, Dhaka
Ali, M. M. 1998; “The Pourashava Ordinance and Pourashava Election Rules”; Dhaka,
1998.pp 157-206
Bhatia, H. L. 2010; Public Finance; NewDelhi. 2010
Kamal Siddiqui, 2005; Local Government in Bangladesh, Dhaka
Khan, M.M., 2001, "Urban Local Governance in Bangladesh: An Overview" In Islam, N.
and Mohabbat, M.k. (eds.) "Urban governance in Bangladesh and Pakistan", Centre for Urban
studies, Dhaka, pp 1
Lopa, Fowzia Gulshana Rashid, 2006; Problems And Prospects Of Municipal Taxation: A Study On Savar Municipality;
Undergraduate thesis report submitted to the Department of Urban and Regional Planning,
Jahangirnagar University, in partial fulfillment of the requirements for the degree of Bachelor of
Urban and Regional Planning; OCTOBER 2006
Tongi Municipality; data available at
http://www.tongimunicipality.com/index.php?view=66f79d8a6327c82c9033e6d65ff0332
2a3766c87 accessed on 7th April 2011