Tax payable in advance - Save as otherwise provided in Act, Tax on
Land and Buildings shall be payable in respect of each year on the
day on which the assessment list is authenticated under sub-section
(6) of section 101
4) Payment of Tax where to made - Every person who is liable
to pay any of the taxes on land and buildings shall pay the same at
Head Office of the Corporation, or such other pace as may be specified
by the Commissioner.
5) One Bill to be issued for one property - All the sums due
for each year for all or any of the taxes on lands and buildings by
any one person on account of one and the same property shall be charged
to such person ordinarily on one bill, and shall be recoverable from
him in lumpsum :
Provided that nothing herein contained shall effect the liability
of such person to any increased tax to which he may be assessed on
account of the said property owing to revision of the rateable value
or imposition of any of the property taxes not imposed before on the
6) One or several Bills for several properties owned by one
person - If any person is liable for all or any of the said taxes
on account of Properties more than one, it shall be competent to the
Commissioner to charge such person in one or several bills as he shall
think fit in respect of the several sums Payable by him on account
of such properties. Provided that if such person, by written notice
to the Commissioner, request to be furnished with several bills, the
Commissioner shall comply with such request in respect of all the
said taxes for which such person becomes liable after receipt by the
Commissioner of the notice : Provided further that notwithstanding
the foregoing provision, no person shall be entitled to be addressed
with more than one bill in respect of any land or building which has
been treated as comprising more that one separate property under the
proviso to section 109.
7) Demand and Collection Register - (1) The Commissioner shall
maintain a register in a suitable form showing the demand, collection,
adjustments, arrears, excess recoveries and such other particulars
in relation to property taxes as the Commissioner may prescribe from
time to time. (2) The register may, if the Commissioner thinks fit,
be made in separate parts or volumes for such purpose and with such
several designations as the Commissioner shall determine.(3) The Commissioner
may maintain separate Registers for recording information regarding
details of arrears for previous years. (4) The Commissioner may also
maintain other subsidiary registers for showing the progressive recovery
of taxes and such other information as he may deem necessary.
8) Refund or remission of property taxes on account of vacancies
- For the purposes of section 141 and 142 :-
(a) a land or building or a tenement reserved by owner for his own
occupation whenever required shall be deemed to be occupied, whether
it is actually occupied by the owner or not :
(b) any land, building or a tenement used or intended to be used for
the purpose of any industry which is seasonal in character shall not
be deemed to be vacant merely on account of its being unoccupied and
unproductive of rent during such period or period of the year in which
seasonal operations are normally suspended :
(c) a vacancy which has continued during the whole of the month of
February shall be deemed to have continued for not less than thirty
9) Refund not claimable unless notice of vacancy is given to
Commissioner every year- When a vacancy continues from one year into
the next following year, no refund or remission of any property tax
shall be claimable from the Commissioner as aforesaid on account of
such continued vacancy, unless notice thereof is given to the Commissioner
within thirty days from the commencement of the said next following
year and such notice of vacancy shall be required notwithstanding
that notice of vacancy required to be given under section 143 was
not given until, after the expiry of the year in which the vacancy
10) Inspection by Municipal stall of vacant premises - (1)
The Commissioner may required the owner of any land, building or tenement
claiming refund or remission of any property tax to arrange for the
inspection of such premises for the purpose of verification of such
vacancy and every such owner shall comply with such requisition.
(2) If such owner fails to arrange for such inspection the Commissioner
may in his discretion refuse to treat the land, building or tenement,
as the case may be, as vacant till the day such inspection for verification
11) Copies of Bills - The Commissioner may, on a request in
written from the owner of any land or building or any other person
primarily liable to pay taxes in respect thereof, give a copy or coples
of any bill for any tax on payment of such fee not exceeding one rupee
per bill as may be fixed by the Commissioner from time to time.
12) Assessment list what to contain- The commissioner shall
keep a book to be called "Assessment List" in which shall
be entered : -
(a) a list of all lands and buildings in Amritsar, distinguishing
each, either by name of number, as he, shall think fit, and containing
such particulars regarding the location or nature of each will, in
his opinion, be sufficient for identification :
(b) the rateable value of each land and building:
(c ) the name of person primarily liable for payment of property taxes,
if any, leviable on each such land or building;
(d) if any such land or building is not liable to be assessed to the
general tax, the reason of such non-liability :
(e) such other entries as are required to be made under the provisions
of the Act or these bye-laws ; and
(f) other details, if any, as the Commissioner may from time to time
Explanation - (1) For the purpose of clause (b) rateable value
of building includes the rateable value of the land and the building
thereon and such other fixtures and furniture as are considered
necessary for the use and enjoyment of the land and the building
for the purpose for which they are intended to be used, but save
as aforesaid, no account shall be taken of the value of ant fixture
contained or situated in or upon any such land or building.
(2) The figures of the rateable value reffered to in clause (b)
will be rounded upto the nearest multiple of ten rupees, and a figure
ending with five will be rounded upto the next higher multiple of
13) Form of Assessment List - The assessment list shall be
kept in the form set forth in the schedule here to annexed. The
Commissioner may add, omit, amend or alter any of the columns of
the performa of the Assessment list with prior public notice.
14) Assessment list may be made separately in parts or volumes
- The assessment lsit may, if the Commissioner think fit, be made
in separate parts or volumes for such purposes and with such several
designations as the Commissioner shall determine.
15) Procedure where name of person primarily liable for property
taxes cannot be ascertained - When the name of the person primarily
liable for the payment of property taxes in respect of any land
or building cannot be ascertained, it shall be sufficient to designate
him in the assessment list and in any notice which it may be necessary
to serve upon the said person under the Act, " the holder"
of such land or building without further description.
16) Fees for inspection of assessment list in certain cases
- Any person not entitled under sub-section(2) of section 101 to
inspect the assessment list and take extracts from any portion thereof
free of charge shall be permitted to do so on payment of such fee
or fees not exceeding one rupee per entry as may from tome to time
, be fixed in this behalf by the Commissioner.
17) Register of objections - (1) The Commissioner shall keep
a register of objections in which all objections received under
the provisions of sub-section (4) of section 101 as well as sub-section
(2) of section 103 shall be entered. This register will show:-
(a) the name or number of the land or building in respect of which
(b) name of the person primarily liable for the payment of property
(c ) name of the objector ;
(d) the rateable value finally fixed after enquiry and investigation
of the objection;
(e) the date from which the rateable value finally fixed is to come
into force; and
(f ) such other details as the Commissioner thinks fit, be made
in separate parts or volumes for such purpose and with such several
designations as the Commissioner shall determine.
18) Amendments of assessment list under the provisions of
section 103 and investigation and disposal of objections against
such amendments. (1) When any amendment is proposed to be made under
the provisions of section 103, such amendments may be made in the
list when the notice as required under the provisions of sub-section
(2) of section 103 is given to the person affected by the amendment.
(2) Objections shall be inquired into and investigated by the Commissioner
or any other officer authorized by him.
(3) The assessment list shall be finally amended in accordance with
the decisions given by the Commissioner or by an Officer referred
to in Clause(2) on the investigation and disposal of the objections,
(4) If no objection is received or if objection is not received
within the time limits specified in this behalf in the notice, the
assessment list shall be finally amended by conforming the provisional
amendment made in the assessment list.
(5) Property Taxes on the basis of amended assessment list shall
be due on the day on which the amendment is formally made in the
assessment list : Provided that the payment of taxes on the basis
of the assessment list, existing before such amendment cannot withheld
on the ground that same amendment is to be made in the list under
19) Where one or more parts of any land or building be treated
as separated property - Where a person desires that a part or two
or more parts of any land or building be assessed under the provision
to section 109 as a separate property, the Commissioner may in his
discretions treats such part two or more such parts as separate
property for the purpose of the said provision if :-
(i) All property taxes due on the entire property are paid :
(ii) a plan of the property tshowing the division and duly signed
by all the owners of the property is enclosed with application ;
(iii) transfer fee, if any provided for under the bye-laws made
under sub-section (3) of section 105 has been paid in full in advance
with a assurance that necessary action for transfer would be taken
by the applicants immediately after the division.
20) Notice of transfer of title :- The notice regarding of
title required to be given under section 105 shall be either in
form "A" or form "B" as the case may be, and
shall state clearly and correctly all the particulars required by
the said form.
21) Property taxes to be paid upto-date - No such notice
shall be deemed to be validity given unless all the property taxes
due at the date of the notice in respect of the premises to which
it relates have been paid in full.
22) Appointment of agents by non-resident owners- (1) Every
owner of the building or land situated within the limits of the
Corporation of Amritsar who does not reside in the municipal area
shall appoint in writing a person residing within the municipal
area to act, as his agent for all the purposes of the Punjab Municipal
Corporation Act, 1976, or any rules or bye-laws made thereafter.
(2) Such appointments shall be notified as soon as possible to the
Secretary of the Corporation by a notice which shall bear the signature
of the agent in acknowledgement of his appointment and no person
shall be deemed to have been appointed as a agent until such notice
as been received by the Secretary. Every person whose appointment
as agent has been notified shall be deemed to be duly appointed
agent until the contrary is notified to the Corporation by the principal
or by the agent.
(3) When an agent has been appointed in pursuance of these bye-laws
any notice served upon him and demand for payment of its dues made
from him by the Corporation ; shall be deemed to have been served
upon his principal, and shall have the same effect as regards the
principal as a the notice had been served upon, or the demand had
been made from the principal.
(4) A register shall be maintained in the office of the Municipal
Corporation in which the names and addresses of all agents appointed
in pursuance of these bye-laws together with date of such appointment
shall be entered.
(5) Any person who commits a breach of sub-clause (1) and sub-clause
(2) shall be punishable with fine which may extend to one hundred
23) Furnishing of returns - The owner, the rateable value
of whose lands and buildings exceeds Rs. Thirty Thousand, shall
furnish a return of the rateable value of his lands and buildings
in form " C" appended to these bye-laws duly verified
by the 30th June, every year.
24) Properties exempted from House Tax - Subject to such orders
as may be passed by Government from time to time the following properties
shall be exempted from payment of house tax :-
(1) All mosques, temples, churches, daramshalas, Gurduwaras, hospitals,
dispensaries, orphanages, almhouses, drinking water fountains, Hindu
and Muslim Graveyards, Christian Cemeteries, Imambaras, Government
Nazul Lands under the management of the Municipal Corporation, Agricultural
Land which are cultivated and pay land revenue and the properties
attached to statutory and registered charitable/ educational/ religious
(2) Buildings and lands or portion thereof used exclusively for
educational purposes including colleges, schools, boarding houses,
hostels and libraries if such buildings and lands or portion thereof
are either owned by the educational institutions or have been placed
at the disposal of such institutions or have been placed at the
such educational institutions without payment of any rent.
(3) (i) An owner of a building and land within the limits of the
city from the payment of tax leviable under clause (a) of sub-section
(1) of section 90 of the said Act in respect of buildings and lands
or portions thereof not occupied by her or/ him within the limits
of the City, provided her or his annual income from all sources
does not exceed two thousand and four thousand rupees.
(4) All new buildings, except commercial buildings and cinema houses
for a period of three years, to be calculated from the date of completion
on such buildings ( the date of completion of construction shall
be reckoned from the date of beneficial occupation or from the date
of completion certificate whichever is earlier) .
(5) Places of worship of Narankari followers.
25) Scale of fees for notice of demand - For every notice
of demand which the Commissioner causes to be served on any person
under section 135, a fee of Rs. 5 shall be payable by the same person
in addition to the amount of the bill, or the outstanding balance
of the bill, as the case may be, for which notice is served.
26. Publication of rates of taxes - The Commissioner shall give
public notice in eacy year of the rates of various taxes as soon
as they are determined by the Corporation under the Act.
27) Repeal - The House Tax Bye-laws as enforce in Amritsar
issued under the Punjab Municipal Act, 1911, shall stand repealed
except in respect of thinks done or omitted to be done thereunder.
Commissioner and Secretary to Government, Punjab
Local Government, Housing and Urban