Section 236 in The Orissa Municipal Corporation Act, 2003
236. Self-Assessment and submission of return.
(1)Any owner of any land or building or any other person liable to pay the property tax or any occupier in the absence of such owner or person, who computes such property tax under Section 213, shall, on such computation, pay the property tax on lands and buildings, together with interest, if any, payable under the provisions of this Act on -(a)any new building or existing building which has not been assessed; or(b)any existing building which has been redeveloped or substantially altered or improved after the last assessment, but has not been subjected to revision of assessment consequent upon such redevelopment or alteration or improvement, as the case may be; or(c)any new building or existing buildings referred to in clause (a) or any existing building referred to in clause (b), the bills in respect of which have not been issued.Explanation. - For the purposes of this Sub-section, "last assessment" shall mean the assessment where the annual value has been determined by the Valuation Committee appointed under Section 215 and communicated to the assessee; and(2)Such owner or person, as the case may be, shall furnish to the Commissioner a return of self assessment in such Form,and in such manner, as may be prescribed and every such return shall be accompanied by proof of payment of property tax and interest, if any.(3)The payment of property tax and interest, if any, shall be made, and the return shall be furnished, within sixty days of the coming into force of this Act.(4)In the case of any new building for which an occupancy certificate has been granted or which has been taken possession of after the coming into force of this Act, such payment shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such possession is taken, whichever is earlier.Explanation. - For the removal of doubt, it is hereby declared that occupancy certificate may be provisional or final and may be for the whole or any part of the building and possession may be of the whole or any part of the building.(5)Such payment shall continue to be made for each subsequent quarter and the last date of such payment shall be thirty days after the expiry of each such quarter.(6)After the determination of annual value of land or building under Section 210, or revision thereof under Section 222, has been made, any amount paid on self-assessment under this Section shall be deemed to have been paid on account of such determination under Section 210 or such revision under Section 222, as the case may be.(7)If any owner or other person,liable to pay the property tax under this Act, fails to pay the same together with interest, if any, in accordance with the provisions of this Section, he shall, without prejudice to any other action to which he may be subject, be deemed to be a defaulter in respect of the property tax or interest or both, remaining unpaid, and all the provisions of this Act applicable to such defaulter shall apply to him accordingly.(8)If, after the assessment of annual value of any land or building is finally made under this Act, the payment on self assessment under this Section is found to be less than that of the amount payable by the assessee, the assessee shall pay the difference within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act, but,after the final assessment, if it is found that the assessee has paid excess amount, such excess amount shall be adjusted against the tax payable by the assessee.
