G.O.Ms.No.282. P.R. dated 12-03-1965
Exemption on the ground of
poverty
9. The gram panchayat may, on the ground of
poverty, exempt the owner of any house from payment of the whole or any portion
of the tax the District Collector may, in like manner, exempt the owners of any
class of houses.
10. Any remission on the ground of
poverty shall be granted only for a year at a time
11. (1) When any house has been vacant for one hundred
and twenty days or more consecutive day in any year, the executive authority
shall remit so much, not exceeding one half of the tax as is proportionate to
the number of days during which the house was vacant in the year.
(2) Every demand for remission
under sub-rule (1) shall be made during year in respect of which the remission
is sought or in the following year and not afterwards.
(3) (a) No demand for such
remission shall be entertained unless the owner of the house or his agent has
previously given notice to the executive authority of the house being vacant
and the period in respect of which the remission is made shall be calculated
from the date of delivery of such notice.
(b) Every such notice shall expire with the year during
which it is so delivered and shall have no effect thereafter.
Owner obligation to give notice
of Construction, reconstruction or demolition of Building
12.
(1) (a) If any house is constructed or
reconstructed, the owner shall give notice thereof to the executive authority within
fifteen days from the date of completion or occupation of the house, whichever
is earlier.
(b) If such date falls within last four months of
an year, the owner shall subject to notice being given under clause (a) be
entitled to a remission of whole of the tax or enhanced tax as the case may be
payable in respect of the house for that year.
(c) If such date falls within the first eight
months of a year the owner shall subject to notice being given under clause (a)
be entitled to a remission of so much tax not exceeding a half of the tax or
enhanced tax, as the case may be, payable in respect of the house for that year
as is proportionate to the number of days in that year preceding such date
(2) Any owner who commits a breach of the
provision of clause (a) of sub-rule (1) shall be punishable with fine which may
extend to fifty rupees.
(3) (a) If any house is demolished
or destroyed, the owner shall until notice thereof is given to the executive
authority, be liable at his discretion for the payment of the tax which would
have been payable had the house not been demolished or destroyed.
(b) If such notice is given within the first four
months of a year, the owner shall be entitled to a remission of the whole of
the tax payable in respect of the house tax for that year.
(c) If such notice is given within the last eight
months of a year, the owner shall be
entitled to a remission of so much, not exceeding a half of the tax
payable in respect of the house for that year as is proportionate to the number
of days in that year succeeding the demolition or destruction as the case may
be
Remission of tax in Areas included or excluded in the middle of year
13. (1) Where
any area is included within a village, the owner every house in such area shall
–
(a) If the date of such inclusion falls within the last
four months of a year, not be liable to pay any House-Tax in respect thereof
for that year; and
(b) If such date falls within the first eight months of
a year, be entitled to a remission of so much not exceeding a half of the house
tax payable in respect thereof for that year, as is proportionate to the number
of days in the year preceeding such date.
(2) When any
area is excluded from a village, the owner of every house in such area shall
entitled –
(a) If the date
of such exclusion falls within the first four months of a year to a remission
of the whole of the house-tax payable in respect thereof for that year; and
(b) If such date falls within the last eight months of
a year to a remission of so much not exceeding a half of the house-tax payable
in respect thereof for the year as is proportionate to the number of days in
the year succeeding such date.
(3) No remission
shall be granted under sub-rule (2) in respect of any house unless an
application for such remission is made to the executive authority with in three
months from the date of the exclusion of the area in which the house is
situated.
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