The Pioneer 25.06.2013
House tax draft sent to UT by MCC
Framing the bye-laws for the imposition of house tax here, the MCC has proposed to name it as Chandigarh Municipal Corporation (Tax on Residential Lands and Buildings) Bye-Laws, 2013. Notably, the UT Administration while according approval to house tax proposal last week had asked the MCC to frame by-laws for its imposition.
According to the draft, tax on the residential land and buildings will be levied at the rate of Rs 1 per square yard for the assessment year 2013-14. However, in case any portion of the residential land or building is used for any purpose other than residence, the tax will be charged as per the rates specified in the Commercial, Industrial and Institutional Land & Buildings Bye-Laws 2003.
“The house tax would at the first instance be leviable with effect from the date of publication of the Self-Assessment Scheme to March 31, 2014. And the “Assessment Year” would be the year commencing from the date of publication of these bye-laws in the official Gazette to March 31, 2014,” proposed the MCC.
According to the draft of by-laws, the residents who voluntarily opt for the Self Assessment Scheme may deposit the tax within 30 days of the introduction of the scheme or the date specified therein as last date. Those who do not wish to opt for the Self Assessment Scheme are required to pay the tax as determined by the MCC and included in the first bill issued for the water charges bill after the expiry of the period granted under the self assessment scheme.
If the person liable for tax payment does not pay it within a period of one month from the date of public notice in the newspapers, the tax amount is recoverable along with 25 percent penalty thereupon through the water bill for the next month after the expiry of the said period and non-payment thereof makes the person liable for recovering the same as an arrears of a water bill itself, proposed the draft by-laws.
“Every person who is liable to pay the tax will pay the same at the head office of the Corporation, or at such other places as may be specified by the MCC Commissioner. The payment would be made by cash or bank draft drawn in favour of the Commissioner, MCC payable at Chandigarh,” reads the draft.
The draft further stated, “Since the tax is to be introduced for this assessment year therefore, instead of issuing individual bills, a public notice will be issued in newspapers (English, Hindi and Punjabi each) to call upon the assesses to deposit the tax.” Any house less than an area of 125 sq. yds, EWS or LIG category and in the villages falling within the limits of the MCC would not be liable to make payment of tax.
Though government lands and buildings are exempted from making payment of tax, but the government concerned for such Lands and buildings are liable to make payment of service charges at the rate of 75 percent of the tax i.e Rs 0.75 (Paise Seventy Five only) per Square Yard, reads the draft by-laws.
Regarding filing an appeal regarding the imposition of house tax, the draft proposed that an appeal against the levying of assessment of any tax under this Act shall lie to the Divisional Commissioner as notified for the said purpose by the State Government under Section 146 of the Act.
The person so aggrieved by the order of assessment preferring an appeal shall attach proof with the appeal that the outstanding tax and other dues have been paid to the Commissioner, who shall decide the same after giving to the appellant an opportunity of being heard either in person or through his authorised agent or counsel, reads the draft.
A senior official of the UT Administration said, “A draft of by-laws has been received by the UT Administration for the imposition of house tax. The same would be studied before giving a go-ahead for the imposition of house tax in the city.”
