Section 3 in The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
3. Imposition of tax.
(1)Subject to the provisions of sections 104 and 107 and of any orders made or notifications issued by the State Government under either of those sections, the tax shall be leviable in a Municipality at the rate and from the date specified in the notification issued under section 104 by the State Government in respect of such Municipality.(2)The date so specified shall be the first day of January, April, July, or October of a year.(3)A copy of the notification referred to in sub-rule (1) shall, as soon as may be, after the issue of the said notification, be affixed on the notice board of the Municipal office, and the contents thereof shall be proclaimed in the Municipality by beat of drum.(4)[ The tax shall, subject to the provision contained in sub- rule (5) shall be leviable by the Board in four installments payable at the close of each quarter:] [Substituted by Notification No. F. (89) LSG/60, dated 14-2-1965.](5)The latest Notification prescribing exemption is as under:-Notification dated July 20, 2000 published in Rajasthan Government Gazette Extraordinary Part 6(ka), dated July 27, 2000, page 133, prescribes that the State Government has granted the following exemptions:-[English translation]Payment of house-tax for the current year by every house-tax payer: -(a)15% if the tax is deposited upto 30th September 2000;(b)10% if the tax is deposited from 1st October to 31 December, 2000 and(c)5% if the tax is deposited from 1st January 2001 to 31st March 2001,exemption will be granted.Also if any house-tax payer deposits arrears of tax due for previous years in lump sum, he will be granted exemption as above.(5)If the notification under section 104 specifies for the commencement of the levy of the tax and date other than the first day April in a year the tax shall, till the first day April next following, be leviable by the quarter.
