|
THE PUNJAB MUNICIPAL CORPORATION ACT, 1976 (Punjab Act
42 of 1976)
|
|
Taxation
|
|
90. Taxes to be imposed by Corporation
under this Act and arrangement of certain taxes collected by Government:-
(1) The Corporation shall, for the purposes of the Act, levy the
following taxes :-
(a) taxes on lands and buildings;
(b) octroi;
(c) a tax on vehicles and animals;
(d) a tax on advertisements other than advertisements Published
in newspapers;
(e)a tax on buildings payable along with the application for sanction
of the building plan; and
(f)a development tax on the increase in urban land values caused
by the execution of any development or improvement work.
(2) Subject to the prior approval of the Government the Corporation
may, for the purposes of this Act, in addition to the taxes specified
in sub- section (1), levy, -
(a) a tax on professions, trades, callings and employment;
and
(b) any other tax which the State Legislature has power to impose
under the Constitution:
Provided that no tax shall be imposed under this sub-section unless
an opportunity has been given in the prescribed manner to the residents
of the City to file objections and the objections, if any, thus received
have been considered.
(3) The taxes specified in sub-section ( 1 ) and sub-section (2) shall
be levied at such rates as may, from time to time, be specified by
the Government by notification and shah be assessed and collected
in accordance with the provisions of this Act and the bye-laws made
thereunder.
(4) The Government may, by special or general order, direct a Corporation
to impose any tax falling under sub-section (1) or sub-section (2)
not already imposed, within such period as may be specified and the
Corporation shah thereupon act accordingly.
(5) If the Corporation fails to carry out any order passed under sub-section
(4), the Government may by a suitable order notified in the Official
Gazette impose the tax and the order so passed shah operate as if
the tax had been duly imposed by the Corporation under sub-section
(1) or sub-section (2), as the case may be.
(6) After the close of each year the Government may pay to the Corporation
the whole or such Part as it may determine of the Tax collected by
it
(a) under the Indian Stamp Act, 1899 on account of stamp
duty on transfer of property situated within the local area of the
City;
(b) under the Punjab Motor Vehicles Taxation Act, 1924, from every
person keeping a motor vehicle within the local area of the City;
(c)under the Punjab Electricity (Duty) Act, 1958, on the energy
supplied Within the local area of the City;
'
(d)under the Punjab Entertainment Duty Act, 1955 from every person
admitted to an entertainment within the local area of the City;
'(e) under the Punjab Entertainment Tax (Cinematography Shows) Act,
1954, from the proprietor of the premises where a public cinematography
exhibition is held within the local area of the City.
91. Components and rates of taxes on lands
and buildings: (1)Save as otherwise provided in this Act,
Taxes on lands and buildings in the City shall consist of the following,
namely :-
(a) a water tax of such percentage of the rateable value
of lands and buildings as the Governments may deem reasonable for
providing water- supply in the City;
(b) a fire tax on such percentage of the rateable value of lands
and buildings as the Government may deem reasonable for the expense
necessary for the conduct and management of the Fire Service and
for the protection of life and property in the case of the fire;
(c)a general tax of not more than fifteen per cent of the rateable
value of lands and buildings within the City:
Provided that the general tax may be levied on a graduated scale,
if the Government determines.
(2) The Government shall exempt from the general tax lands and buildings
of which the rateable value does not exceed the prescribed limit.
92. Premises in respect ,of which water tax
and fire tax are to be levied: - (1) Save as otherwise
provided in this Act, the water tax shall be levied only in respect
of lands and buildings -
(a)to which a water supply is furnished from or which
are connected by means of pipes with, municipal water works; or
(b) which are situated in any portion of the City in which the Commissioner
has given public notice that sufficient water is available from
municipal water works for a reasonable supply to all the lands and
buildings in the said portion.
(2) The fire tax shall be levied in respect of all lands and buildings
in the City in respect of which the general tax is levied Or would
have been levied but for the exemption given by or under the provisions
of this Act.
93. Determination of rateable value of lands
and buildings assessable to taxes - Subject to the rules,
if any, made by the State Government in this behalf, the rateable
value of any land or building assessable to taxes
specified in section 91 shall be :-
{a)in the case of land, the gross annual rent at which it may reasonably
be expected to let;
(b) in the case of any building, the gross annual rent at which such
building, together with its appurtenances and any furniture that may
be let for use for enjoyment therewith, may reasonably be expected
to let, subject to the following deductions :-
(i) such deduction not exceeding 20 per cent of the gross
annual rent as the Commissioner in each particular case may consider
a reasonable allowance on account of the furniture let therewith;
(ii) a deduction of 10 per cent for the cost of repairs and for
all other expenses necessary to maintain the building in a state
to command such gross annual rent. The deduction under this sub
clause shall be calculated on the balance of the gross annual rent
after the deduction (if any) under sub-clause (i);
(iii) where land is let with a building, such deduction, not exceeding
20 per cent, of the gross annual rent, as the Commissioner 'in each
particular case may consider reasonable on account of the actual
expenditure, if any, annually incurred by the owner on the upkeep
of the land in a state to command such annual rent.
Explanation I - For the purposes of this clause it is immaterial whether
the house or building, and the furniture and the land let for use
or enjoyment therewith, are let by the same contract or by different
contracts, and if by different contracts whether such contracts are
made simultaneously or at different times.
Explanation II. - The term "gross annual rent" shall not include any
tax payable by the owner in respect of which the owner and tenant
have agreed that it shall be paid by the tenant.
(c)In the case of any building, the gross annual rent of which cannot
be determined under clause (b), 5 per cent on the sum obtained, by
adding the estimated present cost of erecting the building less such
amount as the Commissioner may deem reasonable to be deducted
on account of depreciation (if any), to the estimated market value
of the site and any land attached to the building:
Provided that -
(i) in the calculation of the rateable value of any premises
no account shall be taken of any machinery thereon;
(ii) when a residential buildings occupied by the owner or is not
let the rateable value shall be fifty, percentage of the annual
market rent prevalent at the time of assessment in the locality
for similar accommodation:
Provided further that in respect of any land or building the fair
rent whereof has been fixed under the law relating to rent restriction
for the time being in force, the rateable value thereof shall not
exceed
the annual amount of the fair rent so fixed or the actual rent for
which the same has been let, whichever is higher.
94. Furnishing of returns and penalty for
failure to do so. - Every owner the rateable value of whose
lands and buildings exceeds thirty thousand rupees shall furnish a
return of the rateable value of his lands and buildings in the prescribed
form and verified in the prescribed manner and setting forth such
other particulars as may be prescribed and if he fails to do so or
gives any information in the return which is false, and which he either
knows or believes it to be false or does not believe to be true, shall
be punishable with fine which may extend to five thousand rupees or
with imprisonment for a term which may extend to three months or with
both.
95. Charge by measurement in lieu of water
tax in certain cases. - ( 1 ) The Commissioner may in such
cases as the Corporation may either generally or specifically direct,
instead of levying water tax in respect of any land or building liable
thereto under section 92, charge for the water supplied to such land
or building by measurement at such rate as shall from time to time
be prescribed by the Corporation in this behalf.
(2) The Corporation may for the cases in which the Commissioner charges
for water supplied by measurement under sub-section (1), prescribe
such conditions as it may think fit regarding the use of the water
and regarding the charges to be paid for water consumed whilst a meter
is out of order or under repair:
Provided that no condition prescribed under this sub-section shall
be inconsistent with this Act.
(3) A person who is charged for water supplied by measurement shall
not be liable for payment of water tax but any sum payable by him
on account of water and not paid when it becomes due shall be recoverable
by the Commissioner as an arrear of water tax under this Act.
(4) In prescribing charges for water supplied by measurement under
subsection (1), it shall be lawful for the Corporation to prescribe
different rates in respect of different classes of lands and buildings.
96. Taxation of Union properties. -
Notwithstanding anything contained in the foregoing provisions of
this Chapter, lands and buildings being properties of the Union shall
be exempt from the taxes on lands and buildings specified in section
91:
Provided that nothing in this section shall prevent the Corporation
from levying any of the said taxes on such lands and buildings to
which immediately before the 26th January, 1950, they were liable
or treated as liable, so long as that tax continues to be levied by
the Corporation on other lands and buildings.
97. Incidence of taxes on lands and buildings.
- ( 1 ) The taxes on lands and buildings shall be primarily
leviable as follows :-
(a) if the land or building is let, upon the lessor;
(b) if the land or building is sub-let, upon the superior lessor;
(c)if the land or building is unlet, upon the person in whom the
right to let the same vests.
(2) If any land has been let for a term exceeding one year to a tenant
and such tenant has built upon the land, the taxes on lands and buildings
assessed in respect of that land and the building erected thereon
shall be primarily leviable upon the said tenant, whether the land
and building are in the occupation of such tenant or a sub-tenant
of such tenant.
Explanation - The term "tenant" includes any person deriving title
to the land or the building erected upon such land from the tenant
whether by operation of law or by transfer inter vivos.
(3) The liability of the several owners of any building which is,
or purports to be, severally owned in parts or flats or rooms, for
payment of taxes on lands and buildings or any instalments thereof
payable during the period of such membership shall be joint and several.
98. Apportionment of liability of taxes on
lands and buildings when, premises assessed are let or sub-let.
- { 1 ) If any land or building assessed to taxed specified in
section 91 is let and its rateable value exceeds the amount of rent
payable in respect thereof to the person upon whom under the provisions
of section 97 the said taxes are leviable, that person shall be entitled
to receive from his tenant the difference between the amount of the
said taxes levied upon him and amount which would be leviable upon
him if the said taxes were calculated on the .amount of rent payable
to him.
(2) If the land or building is sublet and its rateable value exceeds
the amount or rent payable in respect thereof to the tenant by his
sub-tenant, or the amount or rent payable in respect thereof to a
sub-tenant by the person holding under the sub-tenant, the tenant
shall be entitled to receive from his sub-tenant or the sub-tenant
shall be entitled to receive from the person holding under him, as
the case may be, the difference between any sum recovered under this
section from such tenant or sub-tenant and the amount of taxes on
lands and buildings which would be leviable in respect of the said
land or building if the retable value thereof were equal to the difference
between the amount of rent which such tenant of sub-tenant received
and the amount of rent which he pays.
(3) Any person entitled to receive any sum under this section shall
have, for the recovery thereof, the same rights and remedies as if
such sum were rent payable to him by the person from whom he is entitled
to receive the same.
99. Recovery of taxes on lands and buildings
from occupiers. - ( 1 ) On the failure to recover any sum
due on account of taxes specified in section 91 in respect of any
land or building from the person primarily liable therefor under section
97, the Commissioner shall in the prescribed manner recover from every
occupier of such land or building by attachment, or the rent payable
by such occupier, a portion of the total sum due which bears, as nearly
as may be, the same proportion to that sum as the rent annually payable
by
such occupier bears to the total amount of rent annually payable in
respect of the whole of the land or building.
(2) An occupier from whom any sum is recovered under sub-section (1)
shall be entitled to be reimbursed by the person primarily liable
for the payment and may in addition to having recourse to other remedies
that may be open to him, deduct the amount to be recovered from the
amount of any rent from time to time becoming due from him to such
person.
100. Taxes on lands and buildings a first
charge on premises on which they are assessed. - Taxes
due under this Act in respect of any land or building shall, subject
to the prior payment of the land revenue, if any, due to the Government
thereon, be a first charge -
(a) in the case of any land or building held immediately from the
Government, upon the interest in such land or building of the person
liable for such taxes and upon the goods and other movable properties,
if
any, found within or upon such land or building and belonging to Such
person: and
(b) in the case of any other land or building, upon such land or building
and upon the goods and other movable properties, if any, found within
or upon such land or building and belonging to the person liable for
such taxes.
Explanation. - The term "taxes" in this section shall be deemed to
include:-
(i) charges payable under section 9 5; and
(ii)the costs Of recovery thereof and the penalty, if any, payable
as specified in the bye-laws.
101. Assessment list. - ( 1 )
Save as otherwise provided in this Act, the Corporation shall cause
an assessment list of all lands and buildings in the City to
be prepared in such form and manner and containing such particulars
with respect to each land and building as may be prescribed by bye-laws.
(2) When the assessment list has been prepared, the Commissioner shall
give public notice thereof and of the place where the list or a copy
thereof may be inspected, and every person claiming to be the owner,
lessee or occupier of any land or building included in the list and
any authorised agent of such person, shall be at liberty .to inspect
the list and to take extracts there from free of charge.
(3) The Commissioner shall, at the same time, give public notice of
a date, not less than one month thereafter, when he will proceed to
consider the rateable value of lands and buildings, entered in the
assessment list, and in all cases in which any land or building is
for the first time assessed (or the rateable value of any land or
building is increased he shall also give written notice thereof to
the owner or to any lessee or occupier of the land or building.
(4) Any objection to a rateable value or any other matter as entered
in the assessment list shall be made in writing to the Commissioner
before the date fixed in the notice and shall state in what respect
the rateable value or other matter is disputed, and all objections
so made shall be recorded in a register to be kept for the purpose.
(5) The objections shall be inquired into and investigated and the
persons making them shall be allowed an opportunity of being heard
either in person or by authorised agent, by a committee consisting
of two councillors elected by the Corporation for that purpose and
the Commissioner or an officer of the Corporation authorised by him
in this behalf.
(6) When all objections have been disposed of, and the revision of
the rateable value has been completed, the assessment list shall be
authenticated by the signature of the Commissioner or, as the case
may be, the officer authorised by him in this behalf, who shall certify
that except in the cases, if any, in which amendments have been made
as shown therein no valid objection has been made to the rateable
value or any other matters entered in the said list.
-
(7) The assessment list so authenticated shall be deposited in the
office of the Corporation and shall be open for inspection free of
charge during office hours to all owners, lessees and occupiers of
lands and buildings comprised therein or the authorised agents of
such persons, and a public notice that it is so open shall forthwith
be published.
102. Evidentiary value of assessment list.
- Subject to such alterations as may thereafter be made in the
assessment list under section 103 and to the result of any appeal
made under the provisions of this Act, the entries in the assessment
list authenticated and deposited as provided in section 101 shall
be accepted as conclusive evidence, for the purpose of assessing any
tax levied under this Act, of the rateable value of all lands and
buildings to which such entries respectively relate.
103. Amendment of assessment list.
- ( 1 ) The Commissioner may, at any time, amend the assessment
list,
(a) by inserting therein the name of any person
whose name ought to be inserted; or
{b) by inserting therein any land or building previously omitted:
or
(c) by striking out of the name of any person not liable for the
payment of taxes on lands and buildings: or
{d) by increasing or reducing for adequate reasons the amount of
any rateable value and of the assessment thereupon; or
{e) by making or cancelling any entry exempting any land or building
from liability to any tax: or
(f) by altering the assessment on the land or .building which has
been erroneously valued or assessed through fraud, mistake or accident;
or
(g) by inserting or altering an entry in respect of any building
erected, re erected, altered or added to. after the preparation
of the assessment Iist:
Provided that no person shall by reason of any such amendment become
liable to pay any tax or increase of tax in respect of any period
prior to the commencement of the year in which the notice under sub-section
{2) is given.
(2) Before making any amendment under sub-section (1), the Commissioner
shall give to any person affected by the amendment, notice of not
less than one month that he proposes to make the amendment and consider
any objections which may be made by such person.
104. Preparation of new assessment list.
- It shall be in the discretion of the Commissioner to prepare
for the whole or any part of the. City a new assessment list every
year or to adopt the rateable values contained in the list for any
year, with such alterations as may in particular cases be deemed necessary,
as the rateable values for the year following giving the same public
notice as well as individual notices, to persons affected by such
alterations, of the rateable values as if a new assessment list had
been prepared.
105. Notice of transfers. - (
1 ) Whenever the title of any person primarily liable for the payment
of taxes specified in section 91 on any land or buildings is transferred,
the person whose title is transferred and the person to whom the same
is transferred shall within three months after the execution of the
instrument of transfer or after its registration, if it is registered,
or after the transfer is effected, if no instrument is executed, give
notice of such transfer in writing to the Commissioner.
(2) In the event of the death of any person primarily liable as aforesaid,
the person on whom the title of the deceased devolves, shall give
notice of such devolution to the Commissioner within six months from
the date of the death of the deceased.
(3) The notice to be given under this section shall be in such form
as may be determined by bye-laws made under this Act. and the transferee
or the other person on whom the title devolves shall, if so required,
be bound to produce before the commissioner any documents evidencing
the transfer or devolution.
(4) Every person who makes a transfer as aforesaid without giving
such notice to the Commissioner shall in addition to any penalty to
which he may be subjected under the provisions of this Act, continue
liable for the payment of all taxes specified in section 91 from time
to time payable in respect of the land or building transferred until
he gives such notice or until the transfer has been recorded in the
Commissioner's book, but nothing in this section shall be held to
affect the liability of the transferee for the payment of the said
taxes.
(5) The Commissioner shall record every transfer or devolution of
title notified to him under this section in his books and in the assessment
list.
(6) On a written request by the Commissioner, the registrar or sub
registrar, having jurisdiction in the City, appointed under the Registration
Act, 1908, shall furnish such particulars regarding the registration
of instruments of transfer of immovable properties in the City, as
the Commissioner may from time to time require.
(7) Such information shall be furnished as soon as may be after the
registration of an instrument of transfer is effected, or, if the
Commissioner so. requests, by periodical returns at such intervals
as the Commissioner may fix.
106. Notice of erection of building, etc.
- When any new building is erected or when any building is re-built
or enlarged or when any building which has been vacant is re-occupied,
the person primarily liable for the taxes specified in section 91
assessed on the building shall give notice there- of in writing to
the Commissioner within fifteen days from the date of its completion
or occupation, whichever first occurs, or as the case may be, from
the date of its enlargement or re-occupation; and the said taxes shall
be assessable on the building from the said date.
107. Notice of demolition or removal of building.
- ( 1 ) When any building Or any portion of a building, which
is liable to the payment of taxes specified in section 91 is demolished
or removed, otherwise than by order of the Commissioner, the
person primarily liable for the payment of the said taxes shall give
notice thereof in writing to the Commissioner.
{2) Until such notice is given, by person aforesaid shall continue
liable to the payment of such taxes as he would have been liable to
pay in respect of such building if the same or any portion thereof
had not been demolished or removed.
108. Power of Commissioner to call for information
and return. - ( 1 ) To enable him to determine the rateable
value of any land or buildings and the person primarily liable for
the payment of any taxes specified in section 91 leviable in respect
thereof, the Commissioner may require the owner or
occupier of such land or building, or of any portion thereof to furnish
him within such reasonable period as the Commissioner fixes in this
behalf, with information or with a written return signed by such owner
or occupier:-
(a)as to the name and place of residence of the owner
or occupier of both the owner and occupier of such land or building;
(b) as to the measurements or dimensions of such land or building
or of any portion thereof and the rent, if any, obtained for such
land or building or any portion thereof: and
(c)as to the actual cost or other specified details connected with
the determination of the value of such land or building.
(2) Every owner or occupier on whom any such requisition is made shall
be bound to comply with the same and to give true information or to
make a true return to be best of his knowledge or belief.
{3) Whoever omits to comply with any such requisition Or fails to
give true information or to make a true return to the best of his
knowledge or belief, shall, in addition to any penalty to which he
may be liable, be precluded from objecting to any assessment made
by the Commissioner in respect of such land or building of which he
is the owner or occupier.
109. Premises owned by or let to, two or
more persons in severalty to be ordinarily assessed as one property:
- Notwithstanding that any land or building is owned by, or let
to, two or more persons in severalty, the Commissioner shall for the
purpose or assessing such land or building to taxes specified in section
91 treat the whole of it as one property:
Provided that' the Commissioner may, in respect of any .land building
which was originally treated as one property but which subsequent
passes on by transfer, succession or in any other manner to two or·
more persons who divide the same into several parts and occupy them
in severalty, treat, subject to any bye-law made in this behalf, each
such several part,, or two or more of such several parts together,
as a separate property and assess such part or parts to the said taxes
accordingly,
110. Assessment in case of amalgamation of
premises. - If any land or building, bearing two or more
municipal numbers, or portions thereof, be amalgamated into one or
more new premises, the Commissioner shall on such amalgamation assign
to them one or more numbers and assess them to taxes specified in
section 91 accordingly:
Provided that the total assessment on amalgamation shall not be greater
than the sum of the previous assessments of the several premises except
when there is any re-valuation of any of the said premises.
111. Power of Commissioner to assess separately
out-houses and portions of buildings. - The Commissioner
may in his discretion assess any out-houses appurtenant to a building,
or any portion of a land or building separately from such building
or, as the case may be, from the rest of such land or building.
112. Power of Commissioner to employ valuers.
- The Commissioner may, if he thinks fit, employ one or
more competent persons to give advice or assistance in connection
with the valuation of any land or building, and any person so employed
shall have power, at all reasonable times and after giving due notice,
and on production, if so required, of authorisation in writing in
that behalf from the Commissioner, to enter on, survey and value any
land or building which the Commissioner may direct him to survey and
value.
(2) No person shall wilfully delay or obstruct any such person in
the exercise of any of his powers under this section.
113. Levy of octroi:- Except as hereinafter provided, the Corporation
Shall levy octrio on article animals imported into the City,
at such rates as may be specified by the Government.
114. Power to examine article liable to octroi:
- Every person bringing or receiving within the octroi limits
of any City any article on which octroi is payable, shall when required
by an officer duly authorised by the Government or the Corporation
in this behalf and so far as may be necessary for ascertaining the
amount of tax chargeable
(a)permit that officer to inspect, examine, weigh and otherwise deal
with the article, and
(b) communicate to that officer any information and exhibit to him
any bill, invoice or document of a like nature which he may possess
relating to the article.
115. Power to search where octroi is leviable.
- If any person, bringing or receiving conveyance or package within
the octroi limits of a City on which octroi is or is believed to be
leviable, shall refuse, on the demand of an officer authorised by
the Government or the Corporation in this behalf, to permit the officer
to inspect, weigh or otherwise examine the contents of the conveyance
or package for the purpose of ascertaining whether it contains any
articles in respect of which octroi is payable or shall refuse to
communicate to that officer any information and exhibit to him any
bill, invoice or document of a like nature which he may possess relating
to the article, or with the intention of defrauding the Corporation
shall communicate any such information which, is false or exhibit
any such bill, invoice or document of a like
nature which is false or forged, he shall be punishable with fine
which may extend to fifty rupees.
116. Penalty for evasion of octroi.
- If animals or articles passing the octroi limits of a corporation
are liable to the payment of octroi then every .person who causes
or abets the introduction of, or himself introduces or attempts to
introduce within the said octroi limits any such animals or articles
upon which payment of the octroi due on such introduction has neither
been made nor tendered, shall be punishable with fine which may extend
either to twenty times the value of such octroi or to fifty rupees,
whichever may be greater.
117. Recovery of octroi and tolls.
- (1) In case of non-payment of any octroi or of any toll on demand,
the officer empowered to collect the same or the officer referred
to in Section 1 14 may seize any article on which the octroicis chargeable
or any vehicle or animal on which the toll is chargeable, or any part
of its burden of sufficient value to satisfy the demand.
{2) The Corporation after the lapse of five days from the seizure,
and after · the issue of proclamation fixing the time and place
of sale, may cause any property so seized, or so much thereof, as
may be necessary to be sold by auction to satisfy the demand with
the expenses occasioned by the seizure,custody and sale thereof, unless
the demand and expenses are in the mean time paid:
Provided that, by order of the Commissioner articles of a perishable
nature which cannot be kept for five days without serious risk of
damage may be sold after the lapse of such shorter time as he may,
having regard to the nature of the articles, think proper.
118. Tax on vehicles and animals..
(1) A tax under clause {c) of sub- Section (1) of Section 90 shall
be levied at rates specified, from time to time by the Government
in this behalf on -
(a) vehicles, Other than mechanically propelled vehicles,
and Other conveyance plying for hire and kept within the City;
(b)animals used for riding, driving, draught or burden, when kept
within the City; and
{c) dogs kept within the City.
(2) A vehicle or animal kept outside the limits of the City but regularly
used within such limits shall be deemed to be kept for use in the
City.
119. Tax on whom leviable. - The
tax on vehicles or animal shall be leviable upon the owner of, or
the person having possession or control of, such vehicles or animals
in respect of which the tax is leviable.
Provided that in the case of an animal generally used or employed
in drawing any vehicle, the tax in respect of such animal shall be
leviable upon the owner of, or the person having possession or control
of such vehicle, whether or not such animal is owned by such owner
or person.
120. Exemptions from taxes on vehicles and
animals. - (1) The tax-under clause (a) of sub-section
(1) of Section 118 shall not be leviable in respect of-
{a)vehicles belonging to the Corporation, Government or
the Union of India;
(b) vehicles intended exclusively for the conveyance free of charge
of the injured, the sick or the dead;
(c) children's perambulators or tricycles (d) vehicles kept by bona
fide dealers in vehicles merely for sale and not for use.
{2) The tax under clause (b) of sub-section (1) of Section 118 shall
not be leviable in respect of animals belonging to the Corporation,
Government or Union of India.
121. Tax when payable. - The tax
on vehicles or animals shall be payable in advance in such number
of instalments and in such manner as may be determined by bye-laws
made in this behalf.
122. Tax on advertisements. -
(1} Every person, who erects, exhibits. fixes or retains upon or over
any land, building, wall, boarding, frame, post or structure or upon
or in any vehicle any advertisement or, who displays any advertisement
to public view in any manner whatsoever, visible from a public street
or public place (inc1uding any advertisement exhibited by means of
cinematography), shall pay for every advertisement which is
so erected, exhibited, fixed or retained or so displayed to public
view, a tax calculated at such rates, as may from time to time, be
specified by the Government.
Provided that no tax shall be levied under this section on any advertisement
which
(a) relates to a public meeting, or to an election to
Parliament or Legislative Assembly or the Corporation or to candidature
in respect of such election; or
(b) is exhibited within the window of any building if the advertisement
relates to the trade, profession or business carried in that building
; or
(c) relates to the trade, profession or business carried on within
the land or building upon or over which such advertisement is exhibited
or to any sale or letting of such land or building or any effects
therein}..or
to any sale entertainment or meeting to be held on or upon or in
me same; or
(d) relates to the name of the land or building upon or over
which the advertisement is exhibited, or to the name of the owner
or occupier of such land or building; or
{e) relates to the business of a railway administration and is exhibited
within any railway station or upon any wall or other property of
a railway administration; or
(f) relates to any activity of the Government or Union of India
or the Corporation.
{2) The tax on any advertisement leviable under this section shall
be payable in advance in such number of instalments and in such manner
as may be determined by bye-laws made in this behalf.
Explanation 1. - The word "structure" in this section includes any
movable board on wheels used as an advertisement or an advertisement
medium.
Explanation 2. - The word "advertisement" in relation to a tax on
advertisement under this Act means any word, letter, model, sign,
placard, notice, device or representation whether illuminated or not,
in the nature of and employed wholly or in part for the purposes of
advertisement, announcement or direction.
123. Prohibition of advertisements without
written permission of Commissioner. - ( 1 ) No advertisement
shall be erected, exhibited, fixed or retained upon or over any land,
building, wall, boarding, frame, post or structure or upon in any
vehicle or shall be displayed in any manner whatsoever in any place
within the City without the written permission of the Commissioner
granted in accordance with bye-laws made under this Act.
(2) The Commissioner shall not grant such permission, if
(a) the advertisement contravenes any bye-law made under
this Act; or
{b) the tax, if any, due in respect of the advertisement has not
been paid.
{3) Subject to the provisions of sub-section (2), in the case of an
advertisement liable to the advertisement tax. the Commissioner shall
grant permission for the period to which the payment of the tax relates
and no fee shall be charged in respect of such permission.
124. Permission of Commissioner to become
void in certain cases. - The permission granted under Section
123 shall become void in the following cases namely :-
(a) if the advertisement contravenes any bye-law made under this Act;
(b)if any material change is made in the advertisement or any part
thereof without the previous permission of the Commissioner;
{c) if the advertisement or any part thereof falls otherwise than
through accident;
(c) if any addition or alteration is made to, or in the building,
wall, boarding, frame, post or structure upon or over which the advertisement
is erected, exhibited, fixed or retained if such addition or alteration
involves the disturbance of the advertisement or any part and
(e) if the building, wall, boarding, frame, post or structure over
which the advertisement is erected, exhibited, fixed or retained is
demolished or destroyed.
125. Presumption in case of contravention.
- Where any advertisement has been erected, exhibited, fixed or
retained upon or over any land, building, wall, boarding, frame, post
or structure or upon or in any vehicle or displayed to public view
from a public street or public place in contravention of the provisions
of this Act or any bye-laws made thereunder it shall be presumed,
unless and until contrary is proved, that the contravention has been
committed by the person or the person on whose behalf the advertisement
purports to be or the agents of such person or persons.
126. Power of Commissioner in case of contravention.
- If any advertisement is erected, exhibited or fixed, retained
in contravention of the provisions of Section 123, the Commissioner
may require the owner or occupier of the land, buildings, wall, boarding,
frame, post or structure or vehicle upon, or over or in which the
same is erected, exhibited, fixed or retained, to take down or remove
such advertisement or may enter any land, building, property or vehicle
and have the advertisement dismantled, taken down or removed or spoiled,
defaced or screened.
127. Tax on building applications.
- Every person who makes an application to the Commissioner for
the sanction of a building plan shall pay along with the application
tax at such rate as may, from time to time, be specified by the Government.
128. Levy of development tax. -
The Corporation shall charge development tax on the increase in the
value of the land or building comprised in a scheme put into operation
within the City under Chapter XIX, but not actually required for the
execution thereof.
129. Amount of development tax. -
The development tax shall be an amount equal to one-half of the difference
between the market value of the land or building on the date specified
in the notification issued under Section 131 and the market value
of such land or building on or immediately before the date on which
the scheme after sanction Is finally notified under Chapter XIX:
Provided that for the purpose of calculation under this section the
land shall be treated as free of all buildings.
130. Payment of development tax. -
Every owner of land or building mentioned in Section 128 or any person,
having an interest therein in respect of the increase in the value
of such land or building shall in the manner hereinafter provided
pay to the Corporation such development tax as may be assessed by
the Commissioner.
131. Notice of completion of scheme.
- The State Government shall, by notification in the Official
Gazette, declare the date on which a scheme shall be deemed to have
been completed.
132. Assessment of development tax.
- (1) The Commissioner or an of ricer authorised by him in this
behalf shall at any time after the publication of the 'notification
under Section 131 assess the amount of development tax payable by
the person concerned and shall give a notice in writing, to such person
stating the amount of the tax and the instalments, if any, and the
dates on which the tax shall be paid together with such other particulars
as may be necessary.
{2) Any person on whom a notice of assessment is served under sub-section
{ 1 ) may, within one month from the date of service of such notice
file an objection against such assessment before the Commissioner
or an officer authorised by him in this behalf:
Provided that an objection may be entertained after the expiry of
the period of one month if the Commissioner or an officer authorised
by him under sub-section ( 1 ) is satisfied that the failure to file
objection was due to any cause beyond the control of the objector.
(3) After an opportunity has been given to the objector of being heard,
the Commissioner or an officer authorised under sub-section ( 1 )
shall decide the objection and may then confirm, modify or cancel
the assessment.
(4) If the person on whom a notice of assessment is served under sub-setion
(1) fails to file an objection under sub-section (2), the order of
assessment shall be conclusive and shall not be questioned before
any Court or Tribunal.
133. Supplementary taxation. - Whenever
the Corporation decides to have recourse to supplementary taxation
under sub-section (2) of Section 88 in any year, it shall do so by
increasing any tax leviable under this Act by such rate and from such
date as the Government may determine.
134. Time and manner of payment of taxes.
- Save as otherwise provided in this Act, any tax levied under
this Act shall be payable on such dates, in such number of instalments
and in such manner as may be determined by bye-laws made in this behalf.
135. Presentation of bill. - (
1 ) When any tax has become due, the Commissioner shall cause to be
presented to the person liable for the payment thereof, a bill for
the amount due:
Provided that no such bill shall be necessary in the case of
(a) a tax on vehicles and animals;
(b) a theatre-tax; and
(c)a tax on advertisements.
(2) Every such bill which shall be in the prescribed form shah for
the purposes of this Act, be considered a notice of demand shall specify
the particulars of the tax and the period for which the charge is
made.
(3) If the amount specified in the bill is paid within a period of
fifteen days from the presentation thereof a rebate of five per cent
shall be allowed in the amount of tax.
(4) If the tax on vehicles and animals or the theatre-tax or
the tax on advertisements is not paid after it has become due, the
Commissioner may cause-to be served upon the person liable for
the payment of the same a notice of demand in the prescribed form.
(5) For every notice of demand served under sub-section (4) a fee
of such amount not exceeding five rupees as may be determined by bye-laws
made in this behalf shall be payable by the person on whom the notice
is served and shall be included in the costs of recovery.
136, Recovery from a person about to leave
the City. - If the Commissioner has reason to believe that
any person from whom any sum is due or is about to become due on account
of any tax is about to move from the City, he may direct the immediate
payment by such person of the sum so due or about to become due and
cause a notice of demand for the same to be served on such person.
137. Consequences of failure to pay tax within
thirty days. - If the person liable for the payment of
any tax does not within thirty days from the service of the notice
of demand under sub-section (2) or sub-section (4) of Section 135,
or under Section 136, pay the same, the tax together with the costs
of recovery shall be recoverable in the manner provided hereinafter.
138. Manner of recovering tax. - Any
sum due on account of tax payable under this Act may be recovered,
together with costs of recovery, by the following processes, in the
manner prescribed-
(1) by distraint and sale of a defaulter's movable property;
(2) by the attachment and sale of a defaulters immovable property;
(3) in the case of octroi and toll, by the seizure and sale of goods
and vehicles;
(4) in the case of taxes on lands and buildings by the attachment
of rent due in respect of the property; and
(5) by a suit.
139. Power of seizure of vehicles and animals
in case of non-payment of tax thereon. - (l) If the tax
on any vehicle or animal is not paid. then. instead of proceeding
against the defaulter by. distress and sale of his other movable property,
the Commissioner may, at any time after the tax has become due, seize
and detain the vehicle or animal or both, and if the owner or other
person entitled thereto does not within seven days in respect of a
vehicle and two days in respect of an animal from the date of such
seizure and detention, claim the same and pay the tax due together
with the charges incurred in connection with the Seizure and detention,
the Commissioner may cause the same to be sold and apply the proceeds
of the sale or such part thereof as is required in the discharge of
the sum due and the charges incurred as aforesaid.
(2) The surplus, if any, remaining after the application of the sale
proceeds under sub-section (1) shall, immediately after the sale of
the property, be credited to the Corporation Fund and notice of such
credit shall be given at the same time to the person whose property
has been sold or his legal representative and if the same,, claimed
by written application to the Commissioner within one year from the
date of the notice, a refund thereof shall be made to such person
or his representative.
(3) Any surplus not claimed within one year as aforesaid shall be
the property of the Corporation.
140. Demolition, etc., of building. -
If any building is wholly or partly demolished or destroyed or
otherwise deprived of value, the Commissioner may, on the application
in writing of the owner or occupier, remit or refund such portion
of any tax assessed on the rateable value thereof as he thinks fit.
141. Remission or refund of tax. -
( 1 ) If any building together with land appurtenant thereto has remained
vacant and unproductive of rent for sixty or more consecutive days,
the Commissioner shall remit or refund, as the case may be, two-thirds
of such portion of the fire tax and the general tax assessed on the
rateable value thereof as may be proportionate to the number of days
during which the said building together with the land appurtenant
thereto has remained vacant and unproductive of rent.
(2) If any land, not being land appurtenant to a building, has remained
vacant and unproductive of rent for sixty or more consecutive days,
the Commissioner shall remit or refund, as the case may be, one-half
of such portion of the fire tax and the general tax assessed on the
rateable value thereof, as may be proportionate to the number of days
during which the said land has remained vacant and unproductive of
rent:
{3) If any land whether appurtenant to a building or not or any building
has remained vacant and unproductive of rent for sixty or more consecutive
days, the Commissioner shall remit or refund, as the case may be,
such }portion of the water tax assessed on the rateable value thereof
as may be proportionate to the number of days during which the said
land or building has remained vacant and unproductive of rent:
Provided that no remission or refund of the water tax shall be allowed
unless an application in such form as may be prescribed by bye-laws
made in this behalf has been made to the Commissioner to stop the
supply of water to such land or building or unless the Commissioner
is satisfied that having regard to the circumstances of any case such
remission or refund should be allowed.
142. Power to require entry in assessment
list of details of buildings. - (1) For the purpose of
obtaining a partial remission or refund of tax, the owner of a building
composed of separate tenements may request the Commissioner, at the
time of the assessment of the building, to enter in the assessment
list. in addition to the rateable value of the whole building, a note
regarding any detail of the rateable value of each separate tenement.
(2) When any tenement, the rateable value of which has been thus separately
recorded, has remained vacant and unproductive of rent for sixty or
more consecutive days, such portion of any tax assessed on the
rateable value of the whole building shall be remitted or refunded
as would have been remitted or refunded ff the tenements had been
separately assessed.
143. Notice to be given of circumstances
in which remission or refund is claimed. - No remission
or refund under Section 141 or Section 142 shall be made unless notice
in writing of the fact that the land. building or tenement has become
vacant and unproductive of rent has been given to the Commissioner
and no remission or refund shall take effect in respect of any period
commencing more than fifteen days before delivery of such notice.
144. What buildings etc. are to be deemed
vacant. - (l) For the purposes of Sections 141 and 142.
no land. building or tenement shall be deemed vacant if maintained
as a pleasure resort or town or country house
or be deemed unproductive of rent if let to a tenant who has a continuing
right of occupation thereof, whether he is in actual occupation or
not.
(2) The burden of proving the facts entitling any person to claim
relief under Section 140 or Section 141 or Section 142. shall be upon
him.
145. Notice to be given of every occupation
of vacant land or building. - The owner of any land, building
or tenement in respect of which a remission or refund of tax has been
given under Section 141 or Section 142; shall give notice of the re-occupation
of such land, building or tenement within fifteen days of such re-occupation.
146. Appeal against assessment, etc. -
( 1 ) An appeal against the levy or assessment of any tax under this
Act shall lie to the Divisional Commissioner and every such appeal
shall, subject to the provisions of this Act. be received. heard and
disposed of within the local area of the City.
(2) If, before or on the hearing of an appeal under this section,
any question of law or usage having the force of law or construction
of a document arises, the Divisional Commissioner on his own motion
may, or on the application of any party to the appeal, shall, draw
up a statement of the facts of the case and the question so arising
and refer the statement with his opinion on the question for the decision
of the High Court.
(3) On a reference being made under sub-section (2), the subsequent
proceedings in the case shall be, as nearly as may be, in conformity
with the rules relating to references to the High Court contained
in Order XLVI of the First Schedule to the Code of Civil Procedure,
1908.
(4) In every appeal, the costs shall be in the discretion of the appellate
authority.
(5) Costs awarded under this section to the Corporation shall be recoverable
by the Corporation as an arrear of tax due from the appellant.
(6) If the Corporation fails to pay any costs awarded to an appellant
within ten days after the date of the order for payment thereof, the
appellate authority may order the Commissioner to pay the amount to
the appellant.
147. Conditions of right to appeal.
- No appeal shall be entertained under Section 146, unless-
{a) the appeal is. in the case of tax on lands and buildings, brought
within thirty days next after the date of authentication of the assessment
list under Section 101 (exclusive of the time requisite for obtaining
a copy of the relevant entries therein), or. as the case may be, within
thirty days of the date on which an amendment is finally made under
Section 103, and in the case of any other tax. Within thirty days
next after the date of the receipt of the notice of assessment Or
of alteration of assessment or, if no notice has been given, within
thirty days after the date of service of the first notice of demand
in respect thereof:
Provided that an appeal may be admitted after the expiration Of the
period prescribed therefor by this section if the appellate satisfies
the appellant authority that he had sufficient cause for not preferring
the appeal within that period';
(b) the amount, if any, in dispute in the appeal has been deposited
by the appellant in the office of the Corporation.
148. Finality appellate orders.
- The order of the appellate authority confirming, setting aside
or modifying an order in respect of any rateable value or assessment
or liability to assessment or taxation shall be final:
Provided that it shall be lawful for the appellate authority, upon
application or on its own motion, to review any order passed by it
in appeal within three months from the date of the order to
correct any clerical error or any error apparent on the face of record.
149. Taxation not to be questioned except
under this Act. - ( 1 ) No objection shall be taken to
any valuation or assessment, nor shall the liability of any
person to be assessed or taxed be questioned, in any other manner
or by any other authority than is provided in this Act.
(2) No refund of any tax shall be claimable by any person otherwise
than in accordance with the provisions of this Act and the rules thereunder.
150. Power to inspect for purposes of determining
rateable value or tax. - ( 1 ) The Commissioner or any
other person authorised by him in this behalf, may, without giving
any previous notice, enter upon and make an inspection of -
(a)any land or building for the purpose of determining
the rateable value of such land or building:
(b) any stable, garage, or coach house or any place wherein he may
have reason to believe that there is any vehicle or animal liable
to a tax under this Act;
(c) any place or premises which he has reason to believe are being
used or are about to be used for any performance or show in respect
of which the theatre tax is payable or would be payable;
{d) any land, building or vehicle in or upon which any advertisement
liable to tax under this Act is exhibited or displayed.
{2) The Commissioner may, by written summons, require the attendance
before him of any person whom he has reason to believe to be liable
to the payment of a tax in respect of a vehicle or animal, or of any
servant of any such person and may examine such person or servant
as to the number and description of vehicles and animals owned by
or in the possession or under the control of such person; and every
person or servant of such person so summoned shall be bound to attend
before the Commissioner and to give in-
formation to the best of his knowledge and belief as to the said matters.
151. Composition. - (1) Subject
to the rules made in this behalf, the Commissioner may, with the previous
sanction of the Corporation allow any person to compound for any tax
for a period not exceeding one year at a time.
(2) Every sum due by reason of the composition of a tax under sub-section
(1) shall be recovered as an arrear of tax under this Act.
152. Irrecoverable debts. - (1)
The Commissioner may write off any sum due on account of any tax or
of the costs of recovering any tax if such sum is, in his opinion,
irrecoverable:
Provided that no sum exceeding one hundred rupees shall be written
off in favour of any one person without the previous sanction of the
Corporation.
(2) The Commissioner shall report to the Corporation every case in
which any sum has been written off under sub-section (1).
153. Obligation to disclose liability. -
(1) The Commissioner may, by written notice, call upon any inhabitant
of the City to furnish such information as may be necessary for the
purpose of ascertaining
(a) whether such inhabitant is liable to pay any
tax imposed by the Corporation under this Act.
(b) at what amount he should be assessed; or
(c) The rateable value of the land or building which he occupies
and the name and address of the owner or lessee thereof.
(2) If any person when called upon under sub-section {1) to furnish
information neglects to furnish it within the period specified in
this behalf by the Commissioner or furnishes information which is
not true to the best of his knowledge or belief, he shall be liable,
in addition to any penalty which may be imposed under this Act, to
be assessed at such amount on account of tax as the Commissioner may
deem proper, and the assessment so made shall, subject to the provisions
of this Act, be final.
154. Power to amend list in Certain
cases (1) Not withstanding
anything contained in this Chapter, where the prescribed .authority
is satisfied that any property has been erroneously valued or assessed
through fraud, accident or mistake whether on the part of the Corporation
or any officer or employee of the Corporation or of the assessee,
it may, after giving to the assessee an opportunity of being heard
and after making such enquiry as it may deem fit, pass an order amending
the assessment already made and fixing the amount of tax payable for
that property and on the issue of such an order the assessment list
then in force shall, subject to the order any, passed in appeal,
be deemed to have been amended accordingly with effect from first
day of January, or first day of April, or first day of July, or first
day of October next following the month in which the order is passed.
(2) Any person aggrieved by an order of the prescribed authority may
within a period of thirty days of the date of communication to him
of the order, file an appeal to the Government which shall decide
the appeal after giving to the appellant an opportunity of being heard.
155. ImmateriaI error not to affect liability.
- No assessment and no charge or demand on account of any tax
shall be impeached or affected by reason only of any mistake in the
name, residence, place of business or occupation of any person liable
to pay the tax or in the description of any property or thing, or
of any mistake in the amount of the assessment, charge or demand,
or by reason only of clerical error or other defect of form, if the
directions contained in this Act and the bye-laws made thereunder
have in substance and effect been complied with; and it shall be enough
in the case of any such tax on property or any assessment of value
for the purpose of any such tax, if the property taxed or assessed
is so described as to be generally known, and it shall not be necessary
to name the owner or occupier thereof.
156. Power of exemption. - (1)
The Corporation may, be resolution passed in this behalf, exempt either
wholly or in part from the payment of any tax levied under this Act,
any class of persons or any class of property or goods.
(2) The Corporation may also exempt, in whole or in part for any period
not exceeding one year from the payment of any tax, any person who
by reason of poverty may in its opinion, be unable to pay the same,
and may renew such exemption as often may be necessary.
157. Powers of Government in regard to taxes.
- The Government may by order exempt in whole or in part from
the payment of any such tax any person or class of persons or any
property or description of property.
(2) If at any time it appears to the Government on complaint made
or otherwise, that any tax imposed under the foregoing sections is
unfair in its incidence or that the levy thereof or of any part thereof,
is injurious to the interests of the general public, it may require
the Corporation to take within a specified period measures to remove
the objection, and, if within that period the requirement is not complied
with to the satisfaction of the Government, the Government may by
notification suspend the levy of the tax or of such part thereof until
the objection has been removed. |
| |
 |
| |
|
|
| |
|
| |
|
|
|
