The Pioneer 25.06.2013
House tax draft sent to UT by MCC
Chandigarh Municipal Corporation (Tax on Residential Lands and
Buildings) Bye-Laws, 2013 for the imposition of property tax on
residential property in the city was submitted to the UT Administration
by MCC on Monday.
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.”
