r.c.c. - adfagra.org · (a) rakka building with r.c.c. roof or r.d.roof, (b) anyother pakka...

12
\!ffi ~lt 3ffi1URVT ~, 8~, 2010 I) LJTfAR PRAOESH SIIASAN NAGAR VIKAS ANUHIIAf' .••. 9 In pursuance of the provisions of clause (3) of Aniele 348 of the Constilution., -the Governor is pleased 10 ordl"r the publication of the following English translation of nOlification 110.1231 /9.9.2010- 8SJ!09TC, dalcd June 08, 2010 for general infonnation. No. 123119~9-20I0-8SJ/09TC Datcel Lueknow, June 08. 2010 The follOWing dl1lfi rules, which the Governor proposes 10 make amendment in Ullar »rade-h Municipal Corporation (property Tax) Rules, 2000 in exercise of the powers under scction'!. 174, 207 A. 207 B. 208. 209. 210. 211, 212, 213. 214. and 221-8 ofthc UUar Pradesh t\.tunicipal Corporalion ACI. 1959 (U.P. ACI no. 2 of 1959) is hereby publisht."d 3-•• required by sub seclion (2) ofscction 540 oflhe said ACI for lhe infonnatlon of all concerned and wilh a vlew to inviting objccliorl.'l and suggesliol1..'!. in n:spctl Ihereof. Objections and suggestions, if any, wilh respect to the proposed nolificatlOn should be scm in writing addrc:.sed 10 the Pramukh Sachiv. Nagaf Vikas Anubhag.9. UUar Pmdesh Shasall. Civil Secretariale. Bapu Bhawan. l.ucknow. Only those objcctions lind suggeslions. ~hich are n:ceived within fiftecn days from the date of publication of this nOlification in the GaLelle, shall be taken into consi,leralion. TilE UTTAR rRADESlIl\IUNICIrAI. CORI'ORATION (I'ROPERTY TAX1 (SECOND Al\IESD:\IEf"iT) RUI.ES, 2010 1. (I) These rules shall ~ called l1le Uttar Pradesh Municipal Corporation (Property Ta.,) (Second Amendmcnt) Rules, 2010. (2) They shall be applicable to all the Municipal Corporatioll.'!. in Uttar Pradesh. (3)They shall come into force with effect from the dale of their publication in the Guetle. 2. In Ihe UUar Pradcsh Municipal Corporation (Propcny Tax) Rules 2000, hl'reillaf!cr n:fcrrcd 10a.••the !laidrules, in rule 1 aftcr c1ausc (e), the following c1au. ••e shall be ll1'iened, namdy;- '(c-I) non n:!lidential building means any budding or space or land or house or pan thereof which is not lTSidcntial and which is covered under clau.••c(I) of l>ubscction (1) of section 174ofthc Act': J. In ,hl' ~aid rules, for rule-3 set out in column-I below, lhe rule as set out in column-II. shall be subslituted, namely :~ COl W.1N.1 COl u,'olN-1i Soon title, application and commencement Amcndrnttllof rule 2 Amendmml of rule-3 £(isti"g rille J~ Stalemenl of carpel lind othu area or a building or thl" plOI or (lie land (I) The Municipal Commissioner shall publish in the ncwspapen; a noticc requiring the owners or occupieno primanly liable for pa>ment of propeny taxes, to furnish every four years a stalement, in ronn 'U' appended 10 these rok's, in rcspcel of lhc carpel and other area of a resil!cntial building, or !.heplOIoflhe land. as lhe case may be, by Ihe dale lixcd in the said notice for the purpose of tll:" a.••~smenl. Rille liS hl!Y('hysllhsil/lIt'!1 3~ Sralemenl or carpet and other .rea or a building or the plol or the land.-(I) The Municipal Commissioncr shall publish in the newspapers a nOliee requinng the owner!i or occupiers primarily liabk fnr payment of propeny tues. to furnish every four years a statemelll, in Fonn '8' and Fonn 'D' appended to Ihese rules, in lTSpecl of the carpel and olhef area of a residemial huilding. or the plol of the land and eovered arca of non residenlial huilding Of area of land. as the ca..<oe may be. by the dale fi.'ed in Ihe said nOlice for the purpose of tv; u~>;cssmcnt.

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\!ffi ~lt 3ffi1URVT~, 8~, 2010 I)

LJTfAR PRAOESH SIIASANNAGAR VIKAS ANUHIIAf' .••.9

In pursuance of the provisions of clause (3) of Aniele 348 of the Constilution., -the Governor ispleased 10 ordl"r the publication of the following English translation of nOlification 110.1231 /9.9.2010-8SJ!09TC, dalcd June 08, 2010 for general infonnation.

No. 123119~9-20I0-8SJ/09TCDatcel Lueknow, June 08. 2010

The follOWing dl1lfi rules, which the Governor proposes 10 make amendment in Ullar »rade-hMunicipal Corporation (property Tax) Rules, 2000 in exercise of the powers under scction'!. 174, 207 A.207 B. 208. 209. 210. 211, 212, 213. 214. and 221-8 ofthc UUar Pradesh t\.tunicipal Corporalion ACI. 1959(U.P. ACI no. 2 of 1959) is hereby publisht."d 3-•• required by sub seclion (2) ofscction 540 oflhe said ACIfor lhe infonnatlon of all concerned and wilh a vlew to inviting objccliorl.'l and suggesliol1..'!.in n:spctlIhereof.

Objections and suggestions, if any, wilh respect to the proposed nolificatlOn should be scm inwriting addrc:.sed 10 the Pramukh Sachiv. Nagaf Vikas Anubhag.9. UUar Pmdesh Shasall. CivilSecretariale. Bapu Bhawan. l.ucknow. Only those objcctions lind suggeslions. ~hich are n:ceived withinfiftecn days from the date of publication of this nOlification in the GaLelle, shall be taken intoconsi,leralion.

TilE UTTAR rRADESlIl\IUNICIrAI. CORI'ORATION (I'ROPERTY TAX1(SECOND Al\IESD:\IEf"iT) RUI.ES, 2010

1. (I) These rules shall ~ called l1le Uttar Pradesh Municipal Corporation(Property Ta.,) (Second Amendmcnt) Rules, 2010.(2) They shall be applicable to all the Municipal Corporatioll.'!. in Uttar

Pradesh.(3)They shall come into force with effect from the dale of their publication

in the Guetle.2. In Ihe UUar Pradcsh Municipal Corporation (Propcny Tax) Rules 2000,

hl'reillaf!cr n:fcrrcd 10a.••the !laid rules, in rule 1 aftcr c1ausc (e), the following c1au.••eshall be ll1'iened, namdy;-

'(c-I) non n:!lidential building means any budding or space or land orhouse or pan thereof which is not lTSidcntial and which is covered underclau.••c (I) of l>ubscction (1) of section 174 ofthc Act':J. In ,hl' ~aid rules, for rule-3 set out in column-I below, lhe rule as set out

in column-II. shall be subslituted, namely :~

COl W.1N.1 COl u,'olN-1i

Soon title,application andcommencement

Amcndrnttllofrule 2

Amendmml ofrule-3

£(isti"g rille

J~Stalemenl of carpel lind othuarea or a building or thl" plOI or (lieland (I) The MunicipalCommissioner shall publish in thencwspapen; a noticc requiring theowners or occupieno primanly liablefor pa>ment of propeny taxes, tofurnish every four years a stalement, inronn 'U' appended 10 these rok's, inrcspcel of lhc carpel and other area ofa resil!cntial building, or !.heplOIoflheland. as lhe case may be, by Ihe dalelixcd in the said notice for the purposeof tll:" a.••~smenl.

Rille liS hl!Y('hy sllhsil/lIt'!1

3~ Sralemenl or carpet and other.rea or a building or the plol or theland.-(I) The Municipal Commissioncrshall publish in the newspapers anOliee requinng the owner!i oroccupiers primarily liabk fnr paymentof propeny tues. to furnish every fouryears a statemelll, in Fonn '8' andFonn 'D' appended to Ihese rules, inlTSpecl of the carpel and olhef area ofa residemial huilding. or the plol of theland and eovered arca of nonresidenlial huilding Of area of land. asthe ca..<oemay be. by the dale fi.'ed inIhe said nOlice for the purpose of tv;u~>;cssmcnt.

14

COLUMN-I

&isling rule(2) Municipal Commissioner may, forthe convcruttw;e of the owner oroccupier of che property, fix differentplaces for difTerenl wards of the: cityfor Ihe submission of stalem~nl inFonn 'B'

CoWMN-1lRule tJ.J hereby SIiMitlll('J

(2) Municipal Commissioner may, for Iheconvenience of the owner or occupier of,he property. fix different places fordilTercni wards of !.he' dlY for ,hesubmission of Slalemem in Forni '8' andForm'D'

COI.UMN-1I

Rule as hereby subsifllteJ

(2) Municipal Commissioner shallclassify th~ nalute' of construclion ofbui1din~ falling. within the pro~lsions ofscctj~ln 174 of the Act, on Ihe followingbasis :-(a) rakka building with R.C.C. roof or

R.D. roof,(b) any other pakka building; or(c) kachcha building thai is all Olher

building nOI covered in clauses (a)and (b).

4- ClanifiClition of Property • (I)Municipal Commissioner shall classifythe localion of property falling within theprovisions of Section 174 of the Ael,wardwise and thereafter within eachward, it shall be classified basing on thesituation of property on three dilTen:nltypes Ofroilds, namely:.(a) road~ having 8 width of more than

24 metres,(b) roads holving a width of 12 metres

1024 mclres,(e) roads having 8 width less than 12

melres.

Existi1lg rule4- Classification of Propt'rty - (l)Municipal Commissioner shall classifythe location of property not fallingwithin the provisWn.~ of clause (a) ofsub-scction (I) of Section 114 of theAct. wardwio;C and thereafter withineach ward, it shall be c1a.••.o;ifiedbasingon the situation of properly on threedilTerent t>,PCSof roads, namely :-(a) roads having a width of more

than 24 me!(("'i,(b) roado; having a width of 12

metres lo 24 metn::s,(e) road •• having a width less than

12 1Il1,.1re5.

(2) Municipal Commissioner shallc1as.o;ifythe natute' of construction ofbuildings not falling. within theprovisions of clause (a) of sub-section(I) of Section 174 of the: Act, on :.~cfollowing b.,-~is:-(a) pakka building with R.C.C, roof

or R.B. roof,(b) any olher pakka building; or(c) kachcha building that is all other

building no! covered in c1au.••es(Il 1100(b).

(3) Whenever owner occupied or (J) Whenever owner occupied Of vacantvacanl building is given on rent or building is given on rent or vice-ve~a.vice-versa, then w;thin sixty days.ofit. then within sixty days of it, il shall beit shall be:mandalory for the owner 10 mandatory for the owner 10submit a freshsubmit a fresh S13lcmcnl in Fonn 'B', stalcmcOl in Fonn '0' and Fonn 'D',(4) Whenever due 10 con.~l.nJclion or (4) Whenever duc to construction orreconstruclion or any addition is done reconstruction or. any addition is done 2525 per cent or more in the covert'd area' JM:rcent or more in thc covered area ofof building or area of the land or both ,building or area of the land or both thenthen williin siuy days of completion within sixty days of completion oror occupafion, it shall be mandatory occupation, it shall be mandatory for thefor the owner or occupier, as the case: owner or occupier. a•• the case may be tomay be to submit a fresh statement in submit a fresh statement in Fonn 'U' llndFonn 'B', Fonn'l)',

4, In the said rules, for rule-4 set out in column-I below the rule as set out incolumn-II shall be substituted, namely:-

CoI.lJMN-1

Amcndmmlofrul<-4

'3ffi: Rtn ~ lTVIc. g~. 2010 "

"

COI.IJMN-I

Existing nile

(3) Municipal Commissioner shallaccordingly am.nge all buildings in award in maximum number of ninedifT~rent groups and in case of allvacant plOLS of land. in maximumnumber of three diff~rent groups asshown below :-(a) in case of building. the nine

groups snail be as follows:-(;) ",kk. bu,ld;". w;,h R.C.C.

roof situated on a roadhaving a width of more than24 metll$.

(ii) pakka building with RC.C.roof situated on a roadhaving a width of 12 metresto 24 metres.

(iii) pakka building with R.C.C.roof situated on a roadhaving a width less than 12metres.

(iv) Olhcr pakka building slluatedon a road having a width ofmore than 24 metres.

(v) other pakka building situatedon a road having II width of12 melres to 24 metres.

(~.i) other pakka building situatedon a rond having a widthless than 12 metres.

(vii) kaeheha building situated on aroad having a width of morethan 24 metres.

(viii) kachcha building situated ona road having a width of 12melres to 24 metres,

(ix) kaehcha building situated on aroad having a width lessthan 12 metres.

(n) III case ofland. tile thm: groupswill be as follows:-

(i) land situaled on a roadhaving a width of more than24 metres.

(ii) Land situated on a roadhaving a width of 12 metresto 24 metres.

(iii) l.and situated on a roadhavillg a width less than 12mel.J1:s.

COLUMN-II

Rule as hereby slIh.,.ituleJ

(3) Municipal Con'lmis.~ioner shallaccordingly am.nge 311 buildings in award in maximum number of ninediffermt groups and in ell-..c of allvacant plots of land. in maximumnumber of three different groups asshown below:-(a) in case of building. tbe nine

groups shall be as follows:.(i) pakka bUIlding with R.C.C.

roof situaled on a road havinga width of more tban 24metres.

(ii) pakka building with R.c.c.roof situah...d 011 a road havinga width of 12 metres to 24metres.

(iii) pakka building with R.c.c.roof situated on a road havinga width less Ihan 12 metre .•.

(iv) other pakka building situatedon a road having a width ofmore tban 24 metres.

(v) other pakka building situated ona road ha,'ing a width of 12metres to 24 metres,

(vi) other pakka building situatedon a road having a width lessthan 12 metres,

(vii) kaeheha building situated on aroad having a width of morethan 24 metres.

(viii) kaeh.::ha building situated on aroad having a width of 12metres 1024 metres.

(i~) kaehcha building situated on aroad having a width less than12 metres.

(b) In ease of land. the three groupswill be as follows:.

(i) land situated on a road ha~'inga width of more than 24metres.

(ii) Land situated on a road havinga width of 12 metres 10 24metres.,

(iii) land situated on a road baving awidth less than 12 metres.

16

AmcnJmall ufrule4A 5. In the said rules.. for rule-iA SCIoul in column-I below, the rute a-••••ct out in

column-II shall be substtluled. namely;

COl UMl'-'-' COI.UMN-1IE:risting rule

4.A Fh,alion of minimum monthlyratt' or rent The MunicipalCommissioner shull once in every twoyears fi1l. the minimum monthly rate ofrem per unit area (square fOOl)of thecarpet area for eve!) group or buildingwithm a ward or the applicableminimum monthly r,lle of renl per unitarea (square tOOl) of the arl.:'3 for everygroup of land as the ea.••e may behaving regard 10-

(i) the circle rate fixed by theCollector for pu~'S of theIndian Stamp Act, 1899; and

{iil the current minimum nue of rem inthe area for such building orland.

Provided that before filling suchmonthly rate of rent. the MunicipalCommissioner shall notify suchproPOSl,.'(.\ rales in two dailyncwspapo."'TShaving circulation in suchcily and thcl'caft('r providing aminimum fiftcell days lime for filingobjections by inten:sled persons. Allsuch objection, ,hall be heardwardwise after grouping the objeclion'!rcceivl,."<!in m;u;imum number of 12diff('n:nt bunchcs. F.•1ch bunch shallconlain the objection •• receiv('d fromone group of building or onc group ofland as thC'- case may be, All,objections shall be disposed of by theMunicipal Commissioner himself oran officer authorised by MunicipalCommissioner in this behalf aftergiving the opponunily of being heardto at lea.sl ten per e('nl of he totalnumber of objeclion", It ~hall not benccc~..•arv 10 hear personally all IheobJcclO~ or the interested persons. Theobj clion" may be decido::din bunches.Explanatioll - Keeping in view ofdifficulties in fixation of carpet area.s.the rule on the basis of covered areawould be 800/. of carpel area basedTIItesfor purposes ofself-lIssessment.

Rille as hereby SUh.fill/led

4~A Fixation of minimum monlhly raleof rent. (I) The Municipal Commissionl"rshall once in every two yean. workout theminimum monthly TIlle of rent per unitarea (square fOOl)of the calpet area forevery group of building wilhln a ward orthe applicablo::mmimum monthly ratl' ofrent per unit area (square fool) of the areafor every group of land a.~the cast" maybe and fj,( the mte as residential bUIldinghaving regard to--(i) thc circle nuc fixed by lhe Collector

for purposes of the Indian SlampAct, 1899; and

(ii) the current minimum rale of renl inthe area for such building or land.

Provided that hefore fixing suchmonthly r.ue of rent. Ihe MuniCipalCommissioncr shall nnll!"ysuch proposedrales inlwn dallv nC'"'papers havingcirculation in such city and thcr('afterprovide a minimum Iitieen days time forfiling objections by im«estcd pcn;on.••.All such objections shal1 be heardwarowise after grouping (he objcctionsreceived in maximum num~r (If 12difTCTCIll bunches. Each bunch shallcontain Ihe objections received from oncgrt1Ul'"r huilding or one group ofland. asthe l:il'l' may be, All objecllons shall bedisposed of by the MunicipalCommissioner him.-.elf or an officerauthorised by Municipal Commissioner inthis bch:Jlf aftcr giving the opponunity ofbeing heard to at least tcn per cent of thetotal number of objO::clion.••. It shall not bcnece,,"sary to hear personally all theobjectors or the inteTCsted pct':'ions, Theobjeetion.~ may be decidcd in bunches.E"planmion - Keeping in view ofdifficulties in fixation of carpet areas, therate on the basis of covered area would be800/. of carpet area ba'ied rates forpurposes of self-assessment.(2) In the ca.<>eof non residentialbuildings and land the monthly nile "frem per unit area of covered area and theland shall be multi pic of the monthly raleof rent fixed under sub Nlc (I) a••mentioned in the schedule below:-

i3ffi rol """""'" """'. 8 "fl. 2010 17

COl.UMN-I

bhting nIle

COtUMN-l1

Rule as hereby .mbs;tutcJ

Three timesof the nneIi.,cd undc:l'subrul.:(l)

Six times ofthe rate lhedunder subru1c(I)

Same 3.••

lilted under5ubruk(l)

TIll'(I ~imes ofthe fhedunder subru1c(I)

Three Limeortne rateIhed undersub rule (I)

Ratl' ofmonlhlyrtnl of nonre\idl'nll.1buildingFive timesorlhe ratefIxed undersub rule (1)

Dellih of l"rupert)'

EVl"f)' type ofI;Omm<.'fcial comple:u.shops alld Olherestablishments. banks.(lffiecs. hOlds. hOldsuplO lhrce stan.pri\'llte h(l(c1s.coaching and traininginslltulcs (o.ecpt SlateGavt. ailkd)

Every type (If dinics.polyclinics. diagnmticcentres. laboratoriesnursing homes.hospitals. medicalstores. hcahh urecenlres etc.

Sporn l;t:I1trcs as gym.phySIcal healthcentres. <.1e. andthreat<.'fs and cmemahouses.

Hostels. edul;iIlmalinstitutes which arc notCOVt'fOOunder clause(c) (If section 177 (If

the Act.

Petrol pumps. gasagencies. dl'JX'ls andgodowns etc.

5.

4.

6.

2.

H{I(c!s of four stars andabo\'e. pubs. bars.lodgmg house whaewine is 5••,.\'ed wlthf~~

7. Community halls. ThRoe timl.'SblylUl mandaps. of the ratemarriage houses. Clubs fixed underand salnl: lypes of sub rule ( I)buildings

~. Indu~trial umb Three tlmC$

(bulldmg lUId land). of the raleoflic ••-s of Go\'t .• Sl:mi lhed underGO\1. and public sub rule (I)unlil.-nakings

3.

I.

-

18

Four limes ofthe ntc fixedunder jub rule["

of nonhouso;:s

"'"above

9

COLUMN-I

£rUling nile

COlUMN-IIRille U.f herehy subsilll1ro

Building having !OViers Four limes (IfInd hoarding, T.V. the mle fixedtowers. tc!c(;OIll ItlWl.:fS UndL'f sub ruleor a.ny other (0 ••••..:1" ll)which arc in~lallcdcllhu .m the surface oron the top of thebuildings t'r on theopen space

I 0 Olher 1YJl'ZrcsidLlllialwhich arcmentiuned incategories.

6. In the said ruies, f(lr rulc-4C sci out in column-I below, tne rule as set out incolumn-II, shall be substituted, namely:-

Amendment ofrulc-4C

COLUMN-I

Existing rille.a-C Tax AneulIlent. The 8.,,,cssmClllof In shall be made on the basismentioned hereunder:-(I) CalculQ/iun of Annual Vallie.Annual value- Carpel area x fhed perunit area monthly rate ofren! x 12

0'Co\'cred area '" flJl.ed per unit areamonthly nile of rent x 12 .'( SOOIo(2) Poyablt' tat - Taxes would be

payable in accordance with therates fixed under Section 148 ofthe Act on the b3~is of annual\'3lue.

. (3) Rebatt's .Rebates ~hal1 beadmissible in annual value andpayable ta.\es in accordance withthe provisions prescribed in theAct.

(4) SelfA.uessmenl - The person whohold.. we primary liability ofpaying the property taK ofres,detllial building or other liableperson ~hall depo~;t the t8K fiKingin accordance with the provisionsof Rule 4 and Rule 4-C and givingthe detailg of me property in FonnA of the rules in place of rctum~reqUired in Rule:} in the Banksprc!lCnbcd by MunicipalCOnlmisslOf1(r up to Ihc date fi:-;edunder Rule J( I) With Form A andehallan.

COLUMN-II

Rule as herebY.fuhsituft.d.4-C Tn An('umcnt - The assessment oftax shall be made on the basis mentionedhereunder:-(8) (i) Calculc/fion of Anflll(li Value ofresidclIficll building-Carpet area K fixedper unit area monthly rate of rent K 12

0'COllered area K fixed per unit areamonthly ratc of rent x 12 x 80"10(ii) Calculation of Annual Value ofre.fitle.nliallurld-Area of land x li.\cd per unit area monthlyrate of rent x 12(b) (0 Cak-li/alion of Annwd Val'H' of nmlresidt'11rill/ buildillgs -Covered area l\ monthly rate of rent perunit area Ii!llcd on the ba••is of Ihemultiplier in relalion WIth the ralc ofresidential building l\ 12(ii) Calclilation of Ann/wI Va/IIf.' of twnresidellfial lands -Area of land l\ monlhly rate of rem perunil area lixed on Ihe basis of themultiplier in relation with the rate: ofresidential building J( I:!(2) Panlb/~ tax - Taxes would be

payable in accordance: with the riltesliKed under Scetion 14R of the Acton Ihe basis of annual value.

OJ Rebale..'f' Rebates shall he admissible-In annual value Qf r~ldcntialbuilding ...and la'\es shal1 be payablein accordance wuh the provh,ionsprescribed in the ,\C1.

COI.lJMN-1

(5) Special prorisi(Jns in Self-Assessment - The pay liability ofproperty talles by self_i\ssessmentup to the filled date under sub-rule(4) shall not be more than previousyear 10 the Clltcnt as llIay beprescribed by the governmentfrom time to time.

"'"m~ 'lUre. 8"1:'. 20 I 0

COLUMN-II

Rule (l.f hereby subsirutet/(4) SelfAsu,l$ment. The per.;on who

hold!:.the primary liability of payingthe propcny lax of building or otherliable perron shall deposit the. ta.'(fixing in accordance with the-provisions of Rule .• and Rule 4-Cand giving the detailS of the propcnyin Form 'N or Fonn 'C. as the eao;cmay be. of the rules in place ofreturns required in Rule 1 in theBanks prescribed by MunicipalCommissioner up to the date lixedunder Rule 3(1) wlth Form 'A' Of

Form 'C'. as lhe case may be, andchallan.

(5) Specicll prOl'i.fimlS jn SelfAs.H~ssmellt• The pay liability of propeny taxes byself.assessment up to the fixed dale undersub-rule (4) shall not be more thanprevious year to the extent as may heprescribed by the' govt'mmenl fmm timeto lime.

7. In the said rules, for ruk.S SCI oul in column-I below, the rule as SCi outin column-II. shall be sub~litutcd, namdy;

19

Amendment ofrule-5

CowMs-1Ezisling rule

5- Ancument list - (I) Theassessment list in fC:'pcct of all thebui [dings or the pIOL" or both shallbe prepared aner calculating thetall on the basis of:- '(a) details submiued in Form Aand form B by the owners nroccupier.> of the buildings and thelands; or(b) information collected by theMUlllcipal Commissioner or anorncer authorised by hIm in thisbehalf where infomlation in formA or I'onn B arc nOI submincdwithin the filled time;(c) the as"cs."nlcnt list shall

contain -ti) name ,lr road and rnohdllah

In whtch proPCl1y~nuatC'S.

(ii) deslgnatiun of the propertyb)" name, by number or

C01.UMN-11

Ru/f' as nt'reby subsitu(cJ

5- Asseument lis, - (I) The ~essmentlist in respect of all the buildings or theplolS or both shall be prepared ancrcalculating the tax on the ~asis of:-(8) details ~ubmittcd in form 'A', Form'B', fonn 'C' and Form 'I)' by the owner.>or occupiM'S of the building.~ and thelands; or(b) infonnation coHecl\--d by theMunicipal Commissioner Of an officC"rauthorised by him in this behalf whcreinfom13tion in Foml 'A' or Form 'B' orForm 'C or Form 'D', as the case may be.arc not submitted within the fixed limc,

(c) the assC'Ssmentlist shall contain-(i) name of road and tn(lhallah in

which propc:ny ~iluates.(ii) dcslgnatlon of the pmpeny by

• name, by number or b}' any olherspccific:;tlion sufficienl foridentification.

~o mR rtn 3ffiTURVr TTVtC. 8 \iff. 2010

construction of thenature ofbuilding.

COUlMN-iiRule Q.f hereby suh.l'ilut{'(/

name of the owner, whether il isowner-occupied or on relit" If onrent, lhe name of the tenanI.the carpet area base and coveredarea ba'lc, thc minimum monthlyrate of rent pc.:r square fOOl forthe group ofthc building or land.carpel area or cO'Iieredarea of thebuilding or the area of the landor bolh.year nf construction of building.

(iii)

(i\')

(v)

(vi)

(vii)

COI.UMN-1

(iv)

(2) List regarding self-8..'lsessment - Theresidential buildings for which sdf-assessed tues with Form 'N and the nonresidential huilding for which selfassessed laxes wilh Form 'C' have beensubmitted within prescribed period shallbe entl'fCd in a~••essmcnt Ii'll prepared insub-rule (1) but the provisions of Rule 5-A shall not be applicable on suchbuilding.

Provided that on the basis of anycomplaint or enquiry. if any detail isfound incorrect. the details entered in thelist and ta\ aSSl"Ssment therein shall berevised and penalty stlRlI hi: unposed aftersho\\ cause notice.

8. In the said rules. for rule.4 set out in column-I below. the rule 3S set out incolumn-II, shall be substituted. namely:

Exi.,'ing nileby any other specification sufficient

for identification.(iii) name of the owner; whether it

is owner-occupied or on rent.If on rent. the name of thelenanl.the carpet area base andc:overnl area base. theminimum momhly rale of rentper square foot for the groupof the building or land.

(v) carpel area or ccvcred area ofthe building or the area of theland or both.year of construction of

building.(vii) nature of con.••lruction of thebuilding.(2) List regarding self-assessment.The residential building for which self-asSl,."Ssedtaxes with Fonn 'A' havebeen submitted within prcscribNperiod shall be entered in a."Sessmentlist prepared in sub-rule (I) but theprovision.•• of Rule j.A shall not beapplicable on such building.

Provided that (In the ba'lis of anycomplaint or enquiry. if any detail isfound incorrect,. the details entered inthe list and lax a-!,>Sl'"smenttherein shallbe re\'is~ and penalty shall beimposed after show cause notice.

Am01dmmlofrulc.7

In!lCf1ion ofRC'" Form~('

COI.l!"AN-1

£Y;;.wilrg rll/e

7- Self-Assessment of In - TIICowneror occupier primarily liable forpa)"menl of ta", in respctl of aresidential building may himselfdelcnnine the property tax ina~cordancc with the pro\"i~ions of theAct and dCp05it Ihe property tax S('l

il-'iSl~Sedby him 10 the notified banktogether with a statement of ~If.assessment.

9. In the said rule. after Fonl1namely:-

COLUMN-IIRule as herehy .fubsitufed

7. Self-As~l.'Ssmcnl of In -The owner oroccupier primarily liabk for paymcnt ofta", in respect of a building or land or bothmay him.~elfdetermine the property ta.'1.inaccordance with the pro\'ision.'i of the Actand deposit the property la", so 3'iiCSsedby 111mIn the nOl.ifiedbank together witha statement of self-as-ses-smclll.

'R' the fnllowing Fonns shall be iTt.'icrtcd.

209 RI'II .•.'1'I~.l (l.!);lt.:l-!

lind0

"'" !Rtl amJUR<'l 'Nf<. 8"1.". 2010

FOR\-1 'e'(Sec rule-7)

I'ropert)' Tn self assessment t'orm In rnpecl or lion-residential bui1din~s

21

I. Dclails of owner/occupier.

(i) Naml: of owner/occupier

(ii) father's name of owocrloccupier

(iii) Building/Hou"icfPlot No. and localional addrcs,'l

(IV) Addrcss of the residence of owm:rfoccupier

(v) Othcrdelails, ifany

2. Details ofbuliding or land.

(i) Covered area of the building (in square foot)

(ii) Area (lrapen land or plot (in square foot)

(iii) Olhcrdetails. irany

3. Details of localion-

(.J Building or land is located.J

0) On mod h,,;ng' w;d,h mo" th", 24 mol""

(ii) On road having II ••••idth of 12 metres 1024 metres

(iii) On road having II width lc!~sthan 12 metres

DDD

(b) Nature of con.••lruclion of building.

0) Pucca building with RCC roofar RB roof 0(ii) Other pucca building, a."bcstos, fibre or tin shed 0(iii) Katcha building i.e. all olher building.'i no! covered 0

in (i) and (ii)

Nott>. Pleast' tick in the bax applicable.

4- Year of cOlIsuuction of building.

5- Prc:\ ious 3.'isessed AfUlual Value and years of (he asscs"mcnl •

-

22 '\nR ~ 3ffiItlRUl TJVre.8 \ifi'. 2010

6- Calculation of Annual Value.

(a) Annual VaJucofbuilding

(i) Monthly rale or rent fixed for residential building by

Municipal Commissioner

(ii) Multiplier in relation with the mit' of residential buildingprescribed by rules

(iii) I\.lonthly mte of rent achieved for the building «i) X (ii»

(iv) Covered area of building

(v) Annual Value of building ,. Monthly rate of rent X

Covered area X 11((iii)X(iv)X 12»

(b) Annual Value orland

(i) Monlhly rate of rent fixed for residential land byMunicipal Commissioner

(ii) Multiplier in n.'lation with the rate ofrcsidential buildingprescribed by rules

(iii) Monthly rale ohen! achieved for the land «i) X (ii»

(iv) Area of land

(v) Annual Value ofland;; Monthly rate ofrenl X Covered

area X 12 «iii) X (iv) X 12»

(e) Tolal Annual Valuc = aW + b(y)

7- Calculation of Tax -

General Tax. Annual Value as a~scscd X Rate Q[GcDcrnl Tax

100

(ii) Water Tax • Annual Value:as assescd X Rate QfWalc[ Tax

100•

(iii) Sewer Tax - Annual Value as asscscd X Rate QfSewcr Ta\

100

(iv) Other Tll-'\c"(Name oCTu) - Annual Value as 8sscscd X Rale o[thc Tax

100

\Jffi ~ 31tlllill'(ol If\i'f'e", 8 \iI3, 2010 23

8. Detials of Tax dePOSit .S.N .• Name of Tal!, Amount of Challanl Receipt No. Date Name

Tn ofBank!

Office

I 2 3 4 5 6

VJo:RIFIC:\TlON

I, .....................................................• who is the owner/occupier of House No .situated in Mohalla , of Ward : .................................• do hereby declare that theparticular.> furnished in this Form are correct and complete to the best of my knowledge and belief. Any

delail therein had neither been concealed nor menlioned false.

Signalurc .

Date ,- Name ......•....... _.•..•....•.•...••..•

"'ORM '0'(See rule.)

I'ropert)' Tn a'. cssmcnt Form ill rnpec( of nOI.I-residenlialbuildinJt'

'1- Details of owner/occupier.

(0 Nam,ofown"'",,.p;«

(ii) Fathl:r's name of owner/occupier

(iii) Building/liouscIPlot No. and locational addrc!>S

(iv) Address of the residence orownerl occupier

(v) Other details, ifany

2. Details ofbuliding or land.

(i) Covered area uflhe building (in squarc foot)

(ii) Area of open land or pl~)t(in square fOOl)

(iii) Other details. if any

(b)

). Details of location-

(a) Building or land is located •

(;) 0II road having Ii width ,?ore than 24 illCIrCS

(ii) On road having a width of 12 mctres 10 24 metre.

(iii) On road having a widlh less than 12 melres

Nature of construclion of building _

ooo

24

(i) Pucca building with RCC roofor RB roOf 0(ii) Other pucca building, a~bestos. fibre or tin shed"" 0(iii) Kalcha building i.e. all olher buildings nOIcovered D

in (i) and (ii)

Note. Please tick in the box applicable.

4. Year of construction of building •

5. Previous assessed Annual Value and years of the as~ssmenl.

VERIFICATlO:'oi'

I. ..................................•..................• who is Ihe owner/occupier of Bouse No .,situated in MahalIa " : of Ward , do hereby declare Ihal the

paniculars furnished in lhis Form are correct and complcte 10 Ihc best of my knowledge and belief. Any

detail therein had neither been concealed nor mentioned false.

Signare ..•.......................... ,.

Date . NaIrn: .

By order,

ALOK RANJAN,

Prumukh Sm.:hiv.

••

olia<reO'lpolio-~oolio-209 """'-\ fl;;<l)-2010-(469)-597+2-( ""'l.o-tll"""""il

~"'i1l'l1o-ll0 oli0-4ffiO'l'R """,,-2010-(470)-500 (""'l.0-i!1I"""""1i

209 RI'll-cnll.lJO.0a.1a.2