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State of Rajasthan - Section

Section 73 in Rajasthan Panchayati Raj Rules, 1996

73. Building Tax.

- A tax on buildings under Clause (a) of Sub-Section (1) of Section 65 may be leviable on the buildings within the Panchayat circle and shall not exceed the following limits, namely
Maximum amount of tax per annum
(i) Where constructed pakka roofs area is upto 500 sq. ft Rs. 100/-
(ii) When area is 501 to 1000 sq. ft. [Rs. 300/-] [Substituted 'Rs. 200/-' by Notification No. G.S.R. 59, dated 18.8.2011 (w.e.f. 30.12.1996).]
(iii) When area is 1001 to 2000 sq. ft. [Rs. 500/-] [Substituted 'Rs. 300/-' by Notification No. G.S.R. 59, dated 18.8.2011 (w.e.f. 30.12.1996).]
(iv) When area is more than .2000 sq. ft. [Rs. 1000/-] [Substituted 'Rs. 500/-' by Notification No. G.S.R. 59, dated 18.8.2011 (w.e.f. 30.12.1996).]
Provided that no tax shall be payable for houses not constructed with stone bricks, or not having stone slabs/RCC Roof.