(1)Subject to the provisions of Section 10, the Municipality shall have, for the purposes of this Act, the power to levy the following taxes:-(a)property tax on lands and buildings [including vacant Land.] [Inserted by Bihar Act No. 7 of 2011, dated 27.5.2011.](b)surcharge on transfer of lands and buildings,(c)tax on deficit in parking spaces in any non-residential building,(d)water tax,(e)fire tax,(f)tax on advertisements, other than advertisements published in newspapers,(g)surcharge on entertainment tax(h)surcharge on electricity consumption within the municipal area,(i)tax on congregations,(j)tax on pilgrims and tourists, and(k)toll-(i)on roads, bridges, ferries and navigable channel and(ii)on heavy trucks which shall be heavy goods vehicles, and buses, which shall be heavy passenger motor vehicles, within the meaning of the Motor Vehicles Act, 1988, plying on a public street.(l)[ Communication towers and related structures/ Disc antennas.] [Substituted by Bihar Act No. 7 of 2011, dated 27.5.2011.](2)Subject to the prior approval of the State Government, the Municipality may, for raising revenue for discharging its duties, and performing its functions, under this Act, levy any other tax which the State Legislature has the power to levy under the Constitution of India.(3)The levy, assessment and collection of taxes under this Act shall be in accordance with the provisions of this Act and the Rules and the Regulations made thereunder:Provided that [every person liable to pay Property Tax on lands and buildings shall within 30 days of acquiring land or building or both, intimate the Municipality of such acquisition of property for assessment of Property Tax. Failure to give such information shall make him liable to assessment from the date of acquisition of property together with penalty in the range of 25 percent to 100 percent of the arrears becoming due on account of suppression of information as may be prescribed under Rules by the State Government] [Inserted by Bihar Act No. 7 of 2011, dated 27.5.2011.] any person may make self-assessment and make payment of any levy or tax under this Act and Rules and Regulations made thereunder:Provided further that if [any willful suppression of material information essential for assessment of Property Tax] [Substituted 'any discrepancy or under-assessment' by Bihar Act No. 7 of 2011, dated 27.5.2011.] is found in such self-assessment, such person shall be liable for payment of differential amount and a fine of not less than fifty percent and upto 100% of such differential amount.(4)(i)The holding in the Municipal area shall be classified by the Municipality on the following criteria:-(a)Situation of the holding-(i)Holdings on the Principal Main Road,(ii)Holdings on the Main Road,(iii)Holdings other than sub-clauses (i) and (ii)(b)Use of the Holding-(i)Purely residential,(ii)Purely commercial or industrial (whether self owned or otherwise),(iii)Partly residential and partly commercial/industrial,(iv)All Holdings other than sub-clauses (i), (ii) and (iii)(c)Type of Construction-(i)Pucca building with R.C.C. Roof,(ii)Pucca building with asbestos/corrugated [/stone or any other permanent material] [Inserted by Bihar Act No. 7 of 2011, dated 27.5.2011.] sheet roof,(iii)All other buildings not covered in sub-clauses (i) and (ii).(d)[ Type of Occupancy:- [Inserted by Bihar Act No. 7 of 2011, dated 27.5.2011.](i)Self-occupied;(ii)Tenant Occupied;(e)Type of non-residential use of Holdings(i)Hotels, restaurants, clubs, cinema houses, Guest Houses, Marriage Halls and all places of entertainment;(ii)Shops, show rooms;(iii)Commercial offices, banks, hospitals and nursing homes, dispensaries, laboratories,(iv)Government Offices and institutions(v)Industries, workshops;(vi)Schools, colleges and other educational institutions, research institutions;(vii)Educational and social institutions run by charitable trust on no-profit no loss basis for the benefit of poor, physically challenged, social security of women and children;(viii)Religious places, and(ix)Any other holdings not covered under (i) to (viii).(ii)For the purpose of determining whether a holding is situated on Principal Main Road, on the Main Road or on any other Road, road facing the main entrance of each holding shall be the deciding factor. In case where the properties are located on more than one road, Principal Main Road shall prevail over the Main Road and the Main Road shall prevail over other Road.](5)Subject to the approval of the State Government, the Municipality may from time to time, publish the list of principal main roads as well as main roads and if necessary modify the lists for the purposes of this Act.(6)For the purpose of calculation of Annual Rental value of a holdings measurement of carpet area shall be calculated as under:-(i)Rooms-Full measurement of Internal Dimension,(ii)Covered Verandah-Full measurement of Internal Dimension,(iii)Balcony/Corridor, Kitchen and Store-50 per cent measurement of Internal dimension,(iv)Garage-One-fourth measurement of internal dimension,(v)Area covered by bath room, latrines, portico and Staircase shall not form part of the Carpet area.[Provided that in cases where the property is found locked, or is not accessible for the measurement of carpet areas for any reason whatsoever, the Municipality shall take into consideration 75 percent of the plinth area of the property as carpet area for the purposes of assessment of Property Tax until the property becomes accessible in subsequent year.] [Inserted by Bihar Act No. 7 of 2011, dated 27.5.2011.](7)(i)The rate of rental value per sq. ft. shall be fixed by the Municipality with the prior approval of the State Government having regard to the situation, use [type of construction, occupancy of the holdings and type of non-residential use of holdings.] [Substituted 'and the type of construction of the holdings' by Bihar Act No. 7 of 2011, dated 27.5.2011.](ii)The Annual Rental Value shall be commuted as a multiple of the Carpet area and the rental value fixed under sub-Rule (1).(iii)The rental value per sq. ft. of carpet area for different classes of holdings shall be published from time to time by the Municipality with the prior approval of the State Government.(8)Tax shall be assessed on the basis of Annual Rental value on the following rates:(i)Holding Tax-at the rate of 2.5% per cent of Annual Rental Value,(ii)Water Tax-at the rate of 2 per cent of Annual Rental Value,(iii)Latrine Tax- at the rate of 2 per cent of Annual Rental Value.(iv)Tax on any other item included in 12th Schedule of the Constitution of India on such rate as prescribed.(v)[ Property Tax on vacant land shall be levied annually within minimum and maximum of Re. one and Rs. 5 respectively per square meter of vacant land depending on the situation of land falling in the criteria given in Section-127(4)(1)(a). The rates to be levied shall be determined from time to time under the under Rules to be framed by the State Government.] [Inserted by Bihar Act No. 7 of 2011, dated 27.5.2011.](9)The Municipality may revise the rate of Tax on Annual Rental Value with the prior approval of the State Government.(10)If any difficulty arises in giving effect to this Section, the Government shall in consistent with the provisions of this Section have power to issue any direction in the matter.
