govern~ent of tiipura. urban development …...the road having 50 feet or more in width. the road...

21
I I J I of Tiipura. Urban Development Department . THE TRIPURA MUNICIPAL (ASSESSMENT AND COLLECTION OF PROPERTY TAX) RULES, 2004. /

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Page 1: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

I

I

J

I

Govern~ent of Tiipura.

Urban Development Department .

THE TRIPURA MUNICIPAL

(ASSESSMENT AND COLLECTION OF

PROPERTY TAX) RULES, 2004.

/

Page 2: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

GOVERNMENT OF TRIPURA URBAN DEVELOPMENT DEPARTMENT

NO.F 14(3)-UDD/2003 Dated. Agartala , the 71

h Dec '04

NOT/FICA T/ON

In exerc1se of the powers conferred by section 213 of the T npura Mun1c1pa1 Act. 1994

( Tnpura Act No 7 of 1994), the State Government hereby makes the follow1ng Rules 10r assessment

and collection of Property tax tn the Munictpal Area

Short Title :- These Rules may be called the Tnpura Murtc1pal( Assessmen: and

collection of Property Tax) qules,2004

2 Definitions :-

(1) ·Act" means the Tnpura Mumc1pal Act 1994

(2) "Sect1on· means a sect1on of the Act.

(3i 'Assessment" means ·assessment of rental value of all the buiid;n·~s and land 1n

the holding of any person with1n the Mlfn1c1pal lim1t under possess•on .v1th r:ght

(4)

(5)

(6)

of ownership and agreement'

'Tax· means a tax payable by the owner 1mposed under the ,t~ct

'Form· means a focm appended to these Rules . I

"Executive Officer" means an Executive Officer of the Mumc1pahty or any vtner

officer authonzed by the Muntclpality

(7) (i) Plinth area for taXJng purpose means total plinth area ~i a, s0nstruct10PS

deductmg 1/3rd total plinth area for Varanda Corndoi i<ltcl'len, ac:tnroor.1

Outroom etc

(1i) Plinth area means, plinth area of ali cellars 1 e grouno floor ar11:l ~ • ome· floc's

above the ground floor of the bU1Id1ng .

(8) Property means immovable property like land and budd1ng n :l'e no;rjmg

(9) Words and expression used here1n but no' defined 1n these Jles shall have ::-:

same meaning as are ass1gned to th1s m.the Act

3 Annual Rental Value : - Anrwal Rental Value means Annual value for tc:wng ourpcse r;;;.

hnk1ng rent control Act.) i e. th1s value may be assessed@ 3% to 6% on the value of land and bu ld1n~; •"'

tne relevant hold1ng as determ1ned by the Mun1c1pahty The Methodo.ogy for calcu:a: ~.go~ !.1nua R.;;-;s

Value(ARV) ts appended at Form-A

4 Zone of tax1rg area shall be made considering !ocat1on. type of construc~•r-n pin:~ area 2~2 "

tne bUJid1ng. nature of using the hold1ng and other cntena as may be cons.dered l;.;y ·~-te Mur-. c•paiJ· 1

l·orn~

Page 3: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

(2)

5 Rebate may be allowed on ARV of holding maximum as follows ·-

List of building Maximum Rebate allowed 25 years below 10% Above 25 years 20%

Holding is used by owner for residential purpose· 10%

6. Restrictions on the imposition of the tax on holding :-

(a) Tax on land and building- shall be imposed minimum 1% and maximum 10% on ARV of

holding by the Municipality.

(b) Tax for street lighting shall be imposed mimmum 1% and maximum 3% of ARV. by the

Municipality.

(c) Tax for conservancy shall be imposed m1nimum 1% and maximum 10% of ARV, by the

Municipality.

7. Imposition of Tax : - The Municipality may impose or reduce taxes as per prescribed provisions

as ~nd when it shall deem fit and proper.

8. Division of the_Municipality into zone for taxing area purpose.

The entire Municipality shall be divided into convenient territorial zones for the assessment of I - . .

taxes based on the following fa~::tors : The property tax of the zone may be determined by the council

subject to the condition that there may not be any, variation on minimum and maximum rates.

(a) Civil ame11ities like Water Supply, Street Lighting, Roads and Dra i11.

(b) Market a11d Shopping Ce11tres .

(c) Educationallllstitutions

(a) Banks, Postal Service. Public Offices.

(b) Medical lnstitutions.

(c) Factories and Industries

(d) Such other factors.

9. Class i fic~tion of-bui ldings :- Under such zone. the build ing may be classified as

(a) RCC I Load bearing ooild1ng etc.

(b) Tiled or Asbestos or Gl roofed building

(c ) :Huts/Others

10 Nature of use of bu ild ing - fhe building may be classified tak1ng 1nto cons ideration the nature

of use of building

(a) Residential

Form

Page 4: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

(3)

(b) Commerc1al purpose

(c) Any other use

11 Vacant land tax :- In case of land 1s not used exc4Jsively for Agn purpose and are not

occupied by or adjacent and appurtenant to building the capital value of lands fixed by Registration

Department for the purpose of registration shall be adopted. In case the vacant land is purchased at a

higher price than the market value fixed by the Registration Department the value mentioned in the

regis tered document shall be adopted for fixation of the capital value of the vacant land.

12. ( 1) A notice for conducting survey to collect information may be issued by the Municipality

for fixing ARV new or revision in the daily newspaper for wide Circulation

(2) The Property Tax on land which is not exclusively used for Agn purpose and is not

occupied adjacent and appurtenant to building shall not be more than 1% of the capital

value of the land for assessing ARV.

(3) (i) The Notification showing rate of Annual Rent shall be in form -A.

(ii) The Property Tax assessment list of. land shall be prepared in Form- C.

(4) Before the commencement of assessment of building and land the Executive Officer of

the Municipality shall prepare either personally or under his personal supervision, an

assessment list for each ward/zone in form '8' or BA and 'C' as the case may be

con~aining the following particulars -

(a) The particulars of existing assessment for the different properties compiled from

the current demand register, and

(b) The particulars of th~r revised assessment: total amount of the ·revised . .

assessment in each case being written in words

13 Approved assessment list :::-

( 1) As soon as the assessment list of all the words are completed the Executive Officer of

the Municipality shall cause the notice referrea to relevant ru les published the revised

assessment intended to take effect.

(2) Special notice of taxation shall be in Form-D for serving to holders.

14(i) Revision ·- Revision petition shall be received and entered 1n a register for disposal under t

order of the Executive Officer of the Municipality The holder shall pay rev1sed tax and if tax is reduced by

order m revis1on pet1t1on tax paid in excess shall be adjusted in future dues

14(1i) The rev1s1on. amendment and alteration of assessment list shall be made on tne followmg cases

(a) When the ownership of holding changes or

(b) When any tenancy or any rent in respect of holding changes or

(c) When the nature of use of holding changes or

Page 5: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

{

(4)

(d) When the land and building comprised tn the holding has been re-developed or

substantially altered or tmposed during the penod of annual valuation remain tn force or

(e) When the value of the land and the building compnsed in the holding has been

substantially reduced owing to demolition or has suffered depreciation fr?m any accident

or natural calamity during the period the annual value remains in force or

(0 When ihe holding has been acquired by purchase or otherwise by the State Govt. during

the period the annual value remains in force or

(g When the valuation or assessment has been set aside or declared void_by an order of

the Court necessitating revaluation or re-assessment of a holding or

(h) When it has been discovered that the holding has been grossly under valued by reasons

of any fraud mis-representation, mistake or error or

(i) When an alteration has been necessitated to correct any parent error

U) The owner or occupier shall notice transfer of land within 90 days from date acquisition.

(k) The Municipality shall levy a surcharge.or transfer of immovable property situated within

the municipal area at the rate determined by the Munrcipality maximum 1% area per

cane on the value of the property.

15. Appeal : -

(i) All appeal under relevant rules shall, on. receipt, be entered in a regiSter and sha~l be

disposed of by the . competent Municipal Assessment Review Committee under his recorded

order The holder shall pay tax· as fixed and if excess is paid as pe( order of Municipal

. Assessment Review Committee shall be adjusteddfl future dues. .--~ .

(ii) The Municipal Ass·essmerit Review Committee consisting of the Chairperson and two to

four other members. of the Municipality shall be appointed by the members of the Munictpality in

a meeting. And review will be as per rules I guidelines of assessment.

(iii) The State Govt. by Notifi.cation appoint a Municipal Assessment Tribunal for the

purpose of review of assessment 'of Property Tax made by Municipal Assessment Review

Committee.

16. Collection :-

Form

t) Every Municipality shall collect property tax in Form-E by issuing recetpt in duplicate on the tax

collected against the items as in Form-F.

(ii) Collected tax shall be po:;iF.d in demand and collection regtster of property tax datly to keep

account up to date in Form - E. This may be computerized to generate prompt issue of demand

notice.

Page 6: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

(5)

(ii) Progress report shall be prepared at the end of each month and each year for tne purpose of

financial control. This progress report shall be made ward wise and Mun1c1pality wise

17. Collection of arrear outstanding :·

(i) If any, of the owner of a holding does not pay property tax during the year, he shall be treated

as defaulter. list of defaulter shall be prepared and defaulter shall be served a demand notice

detailing dues fixing time to pay.

{ii) In default the matter shall be referred to the competent court followmg provision of Section-

215 of Tripura Municipal Act, 1994

18 Revision and duration' of the Assessment list: .

{i) A new valuation -list sh9ll be made periodicaUy, as and when new constructions etc is . . . .

reported.

{fi) Subject to any alteration or amendment a~d review petit1on. assessment entered 1n

assessment.register and property tax shall.be valid from !he date on wh1ch the hst takes effeat 1n

the municipality.

19. Amendrne~t a~d alteration of assessment list of property tax - The Municipality 1n a meeting may . .

change assessment list for reason to be recorded in writing for change of ownership 1n land and

construction of buildings.

20 Assessment list for property tax shall take Immediate effect from the Apnl next follow1ng

finalization i publication of assessment list for property tax.

21 . Tax shall be paid by the owner in the office of the Municipality If tax is paid in April, the owner

of holding shall get rebate @ 7% on current demand of property tax exclud1ng water tax. And 1f tax l

is not paid dunng the year. penalty on arrear amount of tax shall be pa1d @ 10% p a

22 If any difficulties arises 1n giving effect to the prov1sions of th1s Rule. the State Government may

by an order a..11end the rules there to

Form

Page 7: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

\'?

-------------------~----'----------~-·---••c•••

From - A ' Notification showing annual rent flxec per - Sq. Ft. of taxable plinth area.

Rental data for the year --------------::------------ ---------

________ ,_____._ _________ ---: _______ Municipalities

2

3

______________ Ward No. ___________ _ Zone No

Location I area

4 For res1dent1al use

Category of Principal

building road ~

1) Pucca building 18 2) Sem1 pucca building with G. I. sheet roofing 12 3) Hut/Other 6

5 For Non- residential use (Commercial/Industrial/Public use) category of Principal Road building

1! Pur:ca building 36 2) S P building 24 3) Hut/other .... , 12

·-

Executive Officer _______ MUniCipality Principal Road :

Main Road

Main Road

I tum

The road having 50 fee t or more in width.

The road hav1ng 30 feet or more in width

The road hav1ng less t11an 30 feet in width .

House No. from

Main road

12 8 4

Main Road

18 12 6

Chairperson _______ Municipality

to

Other Road/Lane

6 4 2

Other Road

12 8 4

Page 8: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

····-·-- ·-.. -·---------------------·----~---~----_.._- -·-·- ·-

\"f

House No.

Ward No./Zone No.

6

From ... B

Property tax Assessment list of bu ilding Mun icipality.

Exis ting Assessment

Name & address of the owner No. in the Assessment . Register

----~+-~--~~~·-~-~ 2 . ·I 3 .. · -1-~

Name of locality Year·of completion and · age of building Pucca

7 8 9 .

.

ARV of holding ~ Total Property lax

-....,..,.-4- ----·,-- ·- · .. -- ---- s-·-----· -----·-·

- -Description of building

SP Others 10 11 - ----·

I

-- - ----

Amenities provided 1n the holding

Water Tap/Well Electricity MPL dra1nage connected

12 13 14 -· ------.,..--

Plin th area of building Nature of use of building Annual ren t notified per per each type of Sq. M of plinth area

construction (Sg MI.} -----18 19 20

.

I OIUI

.

Latrine bloc k ex1sts I Area to be taxed I name of occup1er owner/

15 tenant ---·--·----16 - ----~-- - 17- -

....

ARV fix ed

__....., __ 21

--

---

Asst No allotted in new register

22

Gros

--

--

s ARV of the bu1ldmg

23

Page 9: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

-........... ...__ .... ___ ~----~-- ---___.__._ ----~·-~----- ---

- --- -- · ·--"··~· • I :.li W .... t.C o I I ... f o-.! olil J I ~ • It; .. i :I ., I I I • ·I' " I 0 • Z

... _____ __._____,. ____ ··------

Age of building 25 years Allowances for repair or ARV of holding Revised As~ and below/ above 25 depreciation owner Tax for land

years . occupied Residential -and building buildinq

tt as fixed bv the E w

~ tive orr ater tax r Lighting -~~·X - Co~~e~an~y TT~t~l property

I ~X I ~X

25 26 27 28 . _,.,..-.--- ----

. ·, _j_ -- 29 i 30 --- 31 __ t 32 -

--Initial of the Executive Officer No. of s~ecial notice & date Date of receipt of RP & No. of Rev1s io~e~t~r

33 34 35 - '· .

-- - ---j

Assessment fixed on Revision Petition ., Appeal

lmtial of membe~ 1 ..

Tax on land Water Street lighting Conservancy T a tal property Order of the No. of Order of and building supply tax tax tax tax Executive appeal appeal

Officer Authority

36 37 38 39 40 41 42 43 44 I -· -~ - --·- -· -·- -~-.. --- - -- - -----·--- -- - -- ---··-· ·-- ·-·--- -- - -·- - --- ·- ------j

'-------- -- - --- - ---··· __ · j

\~

I orm

Page 10: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

----- .. ___ ._, .. .... ... ...... ,, ............. .. f ;:.l n 'a.ttaf O fi4'P • .J d ol I I ~ I f': lt- a . .. I "" 'I U "'10 • ,11

________ _...,_ _ _ ··----

Age of building 25 years Allowances for repair or ARV of holding · Revised and below/ above 25 depreciation owner Tax for land

years. occupied Residential -and building buildinq

25 26 27 28

!

As~l!_ as fixed b the Executive Officer of mun~ality

. Water tax Lighting tax 1 Conservancy Jl k- ,_ _l

--property

i I '"' I tax

I 29 30 --

I

--- 3!_ -1 ~-

Initial of the Executive Officer NQ. of SQecial notice & date Date of receiet of RP & No. of Rev1SiQ 33 34 35

- - ---~:J

-Assessment fixed on Revision Petitlon

"' Appeal .. -

Tax on land Water Street lighting Conservancy Total property Order of the No. of Order of Initial of member and building supply tax tax tax tax Executive appeal appeal

Officer Authority

36 37 38 39 40 41 42 43 4 ~' ·- .. - ---- -·-·- .... ------· - -· ---- - ---*·--·--· ------ --- -· -- - . -

'---· -- -- -- L-. ------- '------ '------ -----

I

_j \f'

I onn

Page 11: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

---------------------·· -- ---~~- •··-····-··

.... ----'· ... , . ..,_._ - ••" !&2$iddS4 ... i~ .. - ..._,. o ·~ ~.......,.:.-....- ~ .1"' .:·,-._~-../ • ...., . . ... . f\,. -"4a~~U"f .... ~·-l.M-4-.....:~ .. 1 • "' f ~~ ... t I •I -' -I .._. tl"t • l• • l · 1 ....

From- C

Property tax Assessment list of land Municipality

Existing Assessrpent

House No Khat1an No. Sheet No. Plot No. Name of owner and No in the regiSter -r Area ol ~ address

1 2 3 4 ' 5 6 7

nd 1n Sq

-ARV of holding Total property tax Description of land ARV Vacant land nel out at owners Area of vacant

with measurement ··-.,..--

as reported by owner of land 1n Sq Mt Name of occupant Nature of usage of

--·----- land occupant or as est1m~ted __ -- --·-- -·---- .. ------ - -- -- - - -8 9 10 11 12 13 14 - --

J

- - - - -

Capital value of Reason for increase Asst. as fixed by El<ecutive Officer No of Spl Nc vacan t land I decrease I Asst. No. allotted in Property tax (rounded Initial of Executive

omission new register off to nearest rupee) Off1cer -15 16 17 18 19 20 +

·---No of rev1s1on

peli t1on with ~a~

21 ...

_j_ -

·- _ _j-- - · -- --

\y -Property lax on Order of Rev1ew Committee Initial of I

' revision peti tion Executive No of appeal with . Order - Officer dale Aut

22 23 24 25 . ------ ----------- --- ----

'eeeat [ tnrtrat or ap.p 1

ppl Authonty y_ -- - 27

Form

Page 12: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

--""!"111~ .. . . ......,., .. ;.., . , ;, ...,.y,.,. ,.., ., .... -, . .. ~ .. .... -g .. • •r \i ~ ~ ... • , ~ • · .. •• t

From- BA

For surveying . informatio~ of assessment of ARV of holding

1 House No (Old) New 2 Ward No Zone No 3 Location/ area

4 Mouza Sheet No - Plot No 5. Owner of the holding

S/0

W/0

Address 6 Area of holding

7 Capital value of the holding In year V1de deed No Dt

8 Present cap1tal value 9 Bulldmg Pucca

- · -- No Sp No other -- - "'0 10 Gross plinth area or Pucca S P 1n sit otner 111 sft

bu1ld1ng

11 Taxable area (total plinth area

m1nus 1/3rd plinth area

\"(' for varanda, corndor,

kitchen, bath room etc.} , ,....

12 Construction made within

25 years above 25 years

l orm

Page 13: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

~----~------.......................................................... ~--------------------.. ----.---~MM-------------------

...._____ --... ... •· - ., .~-c't""",.._~"'" ' .,.:, t'5••• o...,.....-- •••·""'"11 (11, ,...,, , t: r ,, .,,~1 .~, -. o nr.,.., »t41 1) 1UI1 t~ld·"'~l.lt t-7. o nt~Qu:J-~lt ~· ~'"'·l \ • ' '·''1! ..-~ :-s -4" ~ i ,.,. ~ ~ i .- -,., :1 -.

13. Used of construction

(a) Residential

(b) Commercial/1ndustnal (c) Other use

14 Family number Relationship Name

Age OccupatiOn

1

2. 3 4

5 ' ..-

15 Ameni ties provided 1n the holding (a) Water supply tap/well if no distance from municipal hydrant po1nt

(b) Lighting Yes/No if no distance from municipal street light point

(c) Mumc1pal drain Yes/No 1f no distance from mun1c1pal dram abutting to hold1ng

\i" 16 ARV f1xed at presents Rs New I renewed

Signature ol Surveyor I Enumerator ltlll\1

Page 14: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

I j

From - 0

Special notice of Property ta x new assessment or amendment

(Rule .. .... ......... ......... .......... .. ........... )

No . ...... . Date

To

Sri I Smt. .. .. .. .

Address :.

Take notice that by virtue of the power vested with the Executive Officer of the Muntc1pality as per

direction given by the council in resolution under No . dt

as per provision of T ripura Municipal Act, 1994 and tne Rules made there-under, the assessment of

Property tax in respect of your property House No Holding No . Ward

No .. . situated fri . . . . . . ... . .. ... . street in th1s Munic1pal1ty has until

fu rther notice been fixed at Rs ........ ..... ...... : .. ...... ........ _ _. . for reason specified below with effect from

1St April ......... ... .. .

Jn ·case· you are dissatisfied with the assessment now fiXed you· can present a revision petit1on to

the Municipal Executive Officer within 30 days from the date of service of this notice If no objectwn to the

as~essment1s presented within the above mentioned· period, the assessment will be fin a f.

Existing ARV

New Assessment ofARV

Existing Property Tax

New Assessment of Property Tax

Executive Officer

------ ------------··· Mun1c1pahty

Page 15: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

- · ___ .......... -.,-"~"'...,.....,..,.:--,... ..... ijWWRJ:f•..--..sRW::trfl~._..__.tf')t -l f4.f'.U.•- • :. ., ........... ., .... , . ~

Qj ~ en 11> a::: c 11> E V) V) Q) V) V)

<(

11> ..c -s Qj .D E ::::> z

\~ - -------

From-E

DEMAND AND COLLECTION REGISTER OF TAXES FOR THE YEAR ____ _ Zone/Tax1ng Area No Name of Street and Mehalla

Ward No .. Holding No

Details of Taxes(yearly) Property Tax. Ltghllng Tax Conservancy Tax

Name of assessee and address ARV Water Supply Connection Yes/No

- --Outstanding Arrear Tax Collection of tax & balance. Outstandin.9. current ta0.£> . - ~--- r~r I Remarks

.T . I

c 0 .Q "0

"0 11> ro c 13 E 11> X ~

s 11> ~ 8 ' ..c:. <u en - "0 ..... s 11> 11> X

:0 u ro >- ~ "0 c 0 "0 11> c <u ro 11> Q. a.. n 0 en c 11> Q) :§ c c I(J s ~

Q (j) ~ 0 Q ~ Q) >- "'

::::> 'Vi 2:::- "0 ::::> u ·C: 0 ro u 0 c c::_ -m u Q) Q) 0 V) 11>

..c:. c ~ u 'Vi .E ro ro c 0 a::: ~

X c:: u; .... u Q) 0 V)

~ 11> 0 E. ~ ~ ::; ~ c ::::> V) .E V) u

~ Q) Q)

0 0 0 0 co Q) ::::> Q)

·0 0. -m ~ Q) 0. 0 ro ..... - >- E J2 c 0 0 c 0 c c c- 0 ro 0 c ::J ::::> ::J ::J ::::> c 0 ::J <u 0 .!!! cod 0 Q) 0 0 0 ~ z 11> co cod 0

Q) E ro 0 E -m E E E ~ ro 0 0 E >- <( 0 z <( 0 <( <(, <( 3 ci5 0 1- z <( . - - - -

11> £ 0 "0 c

Q) Q)

-m Q)

11> ~ £ ro

.D ro ~ c en - 0 c:: c Vi -i5 0 V) c: Vi E ro V)

~ u;

E - .... 0

::::> ro ~ 0 Q)

- >· 0 c c: -

::J ::J c: .!!! 0 0 ~ co E E ~

0 ,<( <( 3 L __ - -----·--- ---

- - - -- - - - - - -- - -

Form

- ·

Page 16: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

• ~ e I

i ~ i I I

i I i

i i i

t !

i

I I j

i l f· t l l I . • • l

l

t (

i

I '

I

From- F

Rece1pt Form (Duplicate to be filled up by carban paper process )

Rece1pt Book No

Receipt No

Name of Street or Road or Mahalle on which the holding is situated ·

Number of holdmg in the Assessment Register

Name of Assesses

S/o / W/o

Receipt the sum of Rs __________ ( 1n words) an account or Mun1c:pa taxes per

detail below

I .Kind of I I tax _

Arrear tax

I J Penod j Amount

Tax on holding (land & building)

Lighting tax

Conservancy tax

T6ta

Collecting Sarkar

Date

·--------------------- Mun1c1pality

l·nr·n

I Current tax

I Period 1 Amount

Rebate or remission

Penalty or fee etc

1 Total

I

Executive Of'ice· Assessor

____ Mun,c;paaty

Page 17: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

i ~ ;. -~ ,, . .... -..;;.

; -.

I I

From- G

Miscellaneous receipt (Duplicate to be filled up by Carbon paper process)

Receipt Book No.

Receipt No

Received from ·

An account of

Rupees (in words)

(in figure)

Cashier I Tax Collecting Sarkar

Date

Form

{

Executive Officer/ Assessor

____ Municipality

Page 18: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

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Counter Foil

Date

Name of taxing area/ ward no etc

Holdmg No

Name of Assessee I I

- I i Arrear due

I Arrear collected

Penalty

Property Tax

()

I I L1ghting Tax. 0

CD (")

I l ..... o· =:l

Conservancy Tax jg I ' i c:; I I (")

0 c::

Water Tax ~ 0

(")

c:: ~

~

Rebate Cl)

=:l ..... I ~

a>

I I ~

i Total

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I I I

Warrant fee. M1sc fee

Total amount collected and made over to the cash1er of the lvlumc1pahty obtammg Signature

L_l of tax collection Sarkar and Cash1er

L i ..

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i 0 i Cl) (') ..... c;· I =:l I (") :::r-OJ

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Page 19: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

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From · I Municipality

Methodology for assessing Property tax A. Location of Holding

1 Ward No . . ....... ..... . 2 House No

3. Holding No. 4 Street I Mahalia .. 8 ARV of holding with construction

Total (1n Rs) 5 Gross ARV of holding = Taxable plinth area x Rate per Sq ft

Pucca structure X

Sem1 Pucca structure x Katcha structure X

Total

6. ARV for taxing purpose

c. ARV of hading without construction ( vacant land )

7. Gross ARV of holding = value of the land x 1% percent

D. Property tax calculation

8. Property tax = {ARV X F1)

F 1 Rate of tax for residentia~ pl!rpose .

On property (land & building} On service per conservancy On servJce ·for street lighting

Total

= = =

F2of F1

=

3%of ARV 3%of ARV

• 1% of ARV

= = =

= Rs

=

7% of ARV Factor 07

1=2 Holding IS used by owner h1mself for res1dent1al purpose

Holding 1s used by owner for other res1dential puroose

Holding is used by owner for commerc1al purpose

F3 Rate of tax on service charge on Govt Land for non residential

purpose

on serv1ce for conservancy

On serv1ce for street lighting

Date of effect of Property Tax/ Serv1ce Charge

Assessment made by

f'unn

3% of ARV

1% of ARV 4% of ARV

F2

F2

F2

Aoe of building Below 25 yrs Above 25 yrs

= 10% 20%

= 10% 20%

=

Assessor/Execullve Officer

Page 20: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

{

To

By order of the Governor.

Cve c-i~~~ ~~Q ( K. RAJESwARA RAO ~ 2---) ~

COMMISSIONER & SECRETARY GOVERNMENT OF TRIPURA.

The Manager. Government Press. Agartala He is requested kmdly to publish the above Nottflcatton m the next extraordinary tssue of Tripura Gazette 25 copies of the Gazette Notification may k.ndly be sent to thts Department tn due course.

Copy to 1 2 3 4 5

6 7 8 9 10.

The Principal Secretary to the Governor, Tnpura The Secretary to the Chief Mintster. Tripura The PPS/PS/APS/PA to all Ministers The Chairperson. Agartala Municipal Counctl, Agartala Tnpura The Chairperson, Nagar Panchayat. Dharmanagar/Kailashahar -\umargnaUKama'our 1\howa.t T eliamura/Ranirbazar/Sonamura/Udaipur/Amarpur/Sabroom/Belonta The Chief Secretary, Tripura The Commisstoner/Secretary(all Department). All Departments/ Head of Departments. The Executive Officer. Agartala Municipal Council. Agartala. Tnpura. The Executtve Off~eer. Nagar Panchayat. Dharmanagar/KatlashaharXumarghat Kana pur/Khowa·. Teliamura/Rantrbazar/Sonamura/Udaipur/Amarpur/Sabroom/Belonta

il ., f ' ( K. RAJ ESWARA RAO) - .'"" COMMISSIONER & SECRETARY GOVERNMENT OF TRIPURA

Page 21: Govern~ent of Tiipura. Urban Development …...The road having 50 feet or more in width. The road hav1ng 30 feet or more in width The road hav1ng less t11an 30 feet in width. House

TG PA-200-14-12-2004 j

Printed by the Manager, Tripura Gove;nm&nt Press, Agartala.

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