(1)The house-tax shall be levied on all houses in every Panchayat Village on the basis on which such tax was levied in the local area concerned immediately before the commencement of this Act or on the basis of classified plinth area at the rates specified in Schedule I, as the Village Panchayat may adopt subject to the provisions of sub-section (3).(2)The house-tax shall, subject to the prior payment of the land revenue, if any, due to the Government in respect of the site of the house, be a first charge upon the house and upon the movable property, if any, found within or upon the same and belonging to the person liable to such tax.(3)The Government shall, by notification, determine in regard to any Panchayat Village or any class of Panchayat Villages whether the house-tax shall be levied every half-year or year and in so doing have regard to the following matters, namely: -(a)the classification of the local areas under section 4;(b)the annual receipts of the Village Panchayat;(c)the population of the Panchayat Village and the predominant occupation of such population; and(d)such other matters as may be prescribed.(4)The Government may make rules providing for -(a)the persons who shall be liable to pay the tax and the giving of notices of transfer of houses;(b)the grant of vacancy and other remissions;(c)the circumstances in which and the conditions subject to which, houses constructed, re-constructed or demolished, or situated in areas included in, or excluded from the Panchayat Village during any half-year or year, shall be liable or cease to be liable to the whole or any portion of the tax.(5)If the occupier of a house pays the house-tax on behalf of the owner thereof, such occupier shall be entitled to recover the same from the owner and may deduct the same from the rent then or thereafter due by him to the owner.
