The Hindu 14.02.2013
Corpn. clarifies on property tax assessment
In assessing the property tax is the Corporation right
in taking into account the plinth area or carpet area? This question has
come to the fore following a question posed under the Right to
Information Act to the Corporation.
A petitioner has
asked the Corporation 11 questions related to property tax, including
‘Does the car park area in stilt floor attract property tax’, ‘Is carpet
area excluding balcony used or plinth area’, ‘When application for
assessment of property tax is lodged after expiry of building license,
and ‘How property tax is calculated for buildings’.
In
response to the questions, the Corporation’s Assistant Commissioner,
Revenue, M. Sundararajan has said that the Corporation calculates
property tax by completely following the Coimbatore City Municipal
Corporation Act, 1981, by taking into account the type and utility of
the building, age of the building, the car parking on the stilt floor is
also taken into account in calculating the property tax, the plinth
area (outer to outer plinth area) including the balcony is also factored
in arriving at the property tax and the entire building after the
expiry of license is considered unauthorised and fine and property tax
are levied.
But his response is being disputed.
Sources
say that the very Sections – 122 and 123 of the Coimbatore City
Municipal Corporation Act – that Mr. Sundararajan has cited clearly say
that only the carpet area and not plinth area has to be taken into
account while calculating the property tax.
Clause 3
(i) (a) of Section 123 says, “The basic property tax for every building
shall relate to the carpet area of the building and its usage: Provided
that the carpet area of any building shall not include the open
verandah, open court-yard or any other open space which is not
enclosed.”
Citing this they complain that the Corporation should not consider the plinth area but carpet area.
Sources
in the Corporation say that it has been the practise in the civic body
to calculate the plinth area and it is not against the rules.