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State of Madhya Pradesh - Section

Section 14 in The M.P. Municipality (Determination of Annual Letting Value of Building/Lands) Rules, 1997

14. Repeal.

- All rules, sub-rules, bye-laws, orders, etc., it any, enforced for the lime being on this subject, shall be repealed on the date of publication of these rules in the "Madhya Pradesh Gazette[Return for the Self-Assessment of Property-Tax] [Substituted by Notification No. 39-XVIII-3-98, dated 29-7-1998.][See Rule 10 (1)]
    Year..................
1 Name of the owner of the property (with Father’s/Husband’sname and permanent address. Telephone No., if any) ....................
2 Full address of the property, where it is situate ....................
3 Constructed area : (Rule 2(h)) ....................
4 Whether building is pakka or kacheha [Rule 4(a)] ....................
5 Property is residential or commercial or industrial [Rule4(b)] ....................
6 Area of the open land which is in the use only for thecommercial or industrial purpose. [Rule 2(g)] ....................
7 Per square foot annual rate, as determined by themunicipality for calculation of annual letting value. [Rule 6(c)] ....................
8 Annual letting value as calculated. [Rule 9] ....................
9 Property tax payable on the annual letting value. (Rule 10) ....................
10. [ Water lax (minimum amount prescribed by the Government+amountof percentage of property tax determined by the municipality) ....................
Note:- If the owner of the building is paying the water taxas per minimum rate fixed on monthly basis then here only theamount as per percentage of the property tax determined by themunicipality be indicated)
11 Consolidated amount of general sanitation tax, generallighting tax and general fire tax (minimum amount prescribed bythe Government + the amount of percentage of property taxdetermined by the municipality) ....................
12 Amount of surcharge if payable ....................
13 Total amount being paid to the municipal fund (Total of9+10+11+12) (In figures and words) ....................]
Note :- (1) Fifty per cent property tax shall be payable on such property which is in occupation of owner for his residence.
(2)Extracts of the rules as referred to in the return may be seen at the next page.
(3)For each property separate return shall be filed in....................................Signature of the owner of the propertyVerificationI, ............ Son of............... resident of ........ do verify that the information given in the return is true and that I am the owner of the building/land for which I have given the return.....................................Signature of the owner of building/landReceiptReceived the return alogwith the copy of the receipt of amount paid/ehallan relating to the year......Signature of the recipient officer/employee(Indicate full name and designation)Extract of the Madhya Pradesh Municipality (Determination of Annual Letting Value of Building/Land) Rules. 1997 as referred to in the Return of the property tax for self assessment.Rule 2 (h)"Constructed area" means the constructed area of each floor of the house owned by the owner of buildings/land.Rule 2 (g)"Commercial or Industrial" means such building or land on which any business is carried-on, shop is being run, workshop is established, trade, business is being done or any other similar activities are being conducted or reserved tor such activities.Rule 4
(a)on the basis of quality of construction-
(i)Buildings having roof made by R.C.C., R.B.C. or stone;
(ii)Buildings having roof made by sheets of cement or iron or tiles;
(iii)Other semi-pakka or kuccha building which does not fall under sub-clause (i) or (ii).
(b)On the basis of use-
(i)Buildings/lands for the purpose of commercial or industrial;
(ii)Buildings/lands for the purpose of residential;
(c)On the basis of location-
(i)Building/land situated at main road/main market;
(ii)Building/land not situated at main road/main market.
Rule 5Every Municipality as per criteria described in Rule 4 shall fix separate rales for each type of houses and lands situated in each zone on the basis of their quality of construction, use and location for the purpose of determination of their annual letting value :Provided that the land where cultivation in going on and the vacant land attached to the building (Marginal open space) shall be exempted for the purpose of calculation of annual letting value :Provided further that apart from the criteria described in this rule or Rule 4 the municipality subject to the provisions of Sections 135. 136 and 138 of the Madhya Pradesh Municipal Corporation Act, 1956 in case of Municipal Corporation and Sections 126 and 127-A of the Madhya Pradesh Municipalities Act, 1961 in case of Municipal Council or Nagar Panchayat, may also fix separate criteria.Rule 6Adoption of resolution by municipality. - It shall be essential for every municipality to adopt a resolution by including the following points, within maximum six months from the date of commencement of each financial year-
(A)...................
(B)...................
(C)For the purpose of determination of annual letting value of the buildings and lands, the fixing of per square foot per annum for the constructed area of the houses and per square foot per annum for the lands, under Rule 5.
Rule 9Calculation of annual letting valve. - On the basis of the rate determined under clause (c) of Rule 6, the annual letting value shall be calculated and after the deduction as follows.........................................the property tax shall be payable........................................"For the purpose of maintenance of buildings :- Ten per cent"Rule 10Self assessment of the property tax. - (1) Every owner of the building or land of the municipal area, shall himself calculate the annual letting value of his property and the amount of the property tax as per the rates of annual letting value described in resolution published by the municipality as per provisions of Rule 8 and by adding the amount of water tax and the consolidated amount of general sanitary cess, general lighting tax and general fire tax as determined under sub-sections (4) and (5) of Section 132, in case of Municipal Corporation and under sub-sections (4) and (5) of Section 127 in case of Municipal Council and Nagar Panchayats, in the amount of property tax payable and after indicating the information in the return appended to these rules, deposit the consolidated amount of the aforesaid taxes in the municipality within the prescribed time along with the return.
(2)If any person is the owner of more than one house or land in the municipal area, then every such owner shall pay the amount alongwith the separate return for each house or land :Provided that the consolidated annual letting value of all his houses of lands or both, shall be deemed to be the basis for purpose of exemption............
(3)If the owner of building or land finds any mistake in the return filed by him as above, then such owner of building or land may submit the revised return within sixty days from the date on which he had submitted the return and if the amount of property tax exceeds according to the revised return, then he shall deposit such amount in the municipality alongwith the revised return :Provided that if the amount of property tax deposited earlier exceeded according to the revised return, then he may demand to refund such excess amount and after scrutinising if the demand is found to be correct, then the, municipal officer shall order to refund such excess amount.]