Section 4 in The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
4. Preparation of assessment list.
(1)An assessment list for the purpose of leying the tax shall be prepared wardwise in form 1.(2)In assessing the amount of the tax payable in respect of any land or building, a sum equal to ten percent of its annual letting value shall be deducted from such value by way of allowance for repairs and maintenance, insurance, sinking fund etc.[Provided that in case the annual letting values comes to Rs. 180/- or less by result of allowing the said deduction, no such deduction shall be allowed.] [Added by Notification No. Tax/F. 10(5) DLB/63, dated 9-8-1963, published in Rajasthan Gazette, Part IV-C, dated 5-12-1963.](3)For the purpose of determining the annual letting value of any land or building and assessing the amount of tax thereof, the assessor may-(a)enter upon or into, inspect and measure any building or land, and(b)if necessary, make enquiries from the people living in neighbourhood and examine the previous record of the Municipality or other local authority in relation to such building or land.(4)When the name of the person primarily liable for the payment of tax cannot be ascertained, it shall be sufficient to designate him in the assessment list and in any notice which it may be necessary to serve upon him as the holder of the building or land, without any further description.(5)Where any building or land liable as a whole to payment of the tax is composed of separate tenements the assessor may, upon the request of the owner of any such tenement, determine the annual letting value of each such tenement separately and assess the amount of tax payable in respect thereof:Provided that the valuation of the entire building or land shall be the guiding factor in determining the liability to the payment of the tax.
