State of Haryana - Act
The Haryana Municipal Act, 1973
HARYANA
India
India
The Haryana Municipal Act, 1973
Act 24 of 1973
- Published on 24 June 1973
- Commenced on 24 June 1973
- [This is the version of this document from 24 June 1973.]
- [Note: The original publication document is not available and this content could not be verified.]
Chapter I
Preliminary
Received the assent of the President of India on the 24th June, 1973, and was first published in Haryana Government Gazette (Extraordinary) on July 2, 1973.An Act to consolidate and amend the law relating to municipalities in the State of Haryana.Be it enacted by the Legislature of the State of Haryana in the Twenty- fourth Year of the Republic of India, as follows :-1. Short title, extent and commencement.
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context,-Chapter II
Municipalities
2A. [ Classification and Constitution of municipalities. [Section 2A substituted vide Haryana Act 3 of 1994.]
3. Procedure for declaring municipality.
3A. [ State Election Commission. [Section 3A inserted vide Haryna Act No. 3 of 1994.]
- The superintendence, direction and control of the preparation of electoral rolls for, and the conduct of, all elections to the municipalities shall be vested in the State Election Commission constituted under Articles 243K and 243ZA of the Constitution of India in the manner as may be prescribed by rules;[Provided that the State Election Commission shall consult the State Government before announcing the date of elections so that the State Government may, if so requested by the State Election Commission, make available to the State Election Commission such staff as may be necessary for the discharge of the functions conferred on the State Election Commission under articles 243K and 243ZA of the Constitution of India and this Act;] [Inserted by Haryana Act No. 11 Of 2013, 26.9.2013.][Provided further that -3B. [ Delegation of functions of State Election Commission. [Inserted by Haryana Act No. 13 of 2017, dated 17.4.2017.]
- The functions of the State Election Commission under the Constitution, this Act or the rules made thereunder may, subject to such general or special directions, if any, issued by the State Election Commissioner in this behalf, be performed by an officer authorized by the State Election Commissioner.] [Added by Haryana Act No. 25 of 2004.]4. Notification of intention to alter limits of municipality.
5. Notification of intention to exclude local area from municipality.
- The State Government may, by notification, and in such other manner as it may deem fit, declare its intention to exclude from a municipality any local area compared therein and defined in the notification.6. Exclusion of local area from municipality.
7. Effect of exclusion of local area from municipality.
- When a local area is excluded from a municipality under section 6 -7A. [ Time limit for delimitation and reservation of wards. [Inserted by Haryana Act No. 17 of 2018, dated 19.4.2018]
- The work relating to the delimitation and reservation of wards of the municipal committee shall be completed six months before the completion of the tenure of municipal committee, failing which the State Election Commission shall go ahead with the process of preparation of electoral rolls and conduct of elections on the basis of existing delimitation and reservation of wards.] [Clause (19) substituted vide Haryana Act No. 1 of 2001.]8. Power to abolish municipality.
Chapter III
Municipalities
Composition of Municipalities9. [ Composition of Municipalities. [Section 9 Substituted vide Act 3 of 1994.]
- [(1) The municipalities constituted under section 2A shall consist of the president, vicepresident and such number of elected members, not less than eleven, as may be prescribed.10. [ Reservation of seats. [Section 10 substituted vide Haryana Act 3 of 1994.]
10A.
[Omitted-vide Haryana Act 3 of 1994]11. [Term of office of president and members.] [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
12. [ Duration of municipality, etc. [Section 12 substituted vide Haryana Act No. 3 of 1994.]
13. [ Resignation of president or member of Committee. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
- If the president or a member of a committee wishes to resign his office, he shall submit an application in writing to the Deputy Commissioner. If such resignation is accepted, it shall be notified in the Official Gazette by the State Election Commission, Haryana, on a date not less than fifteen days and not more than sixty days after the receipt of the said application by the Deputy Commissioner whereupon the president or member shall be deemed to have vacated his seat:Provided that if the president or a member who has submitted an application to resignd wishes to withdraw his resignation, he may apply to the Deputy Commissioner within fifteen days of the receipt by the Deputy Commissioner of his application to resign, and the application to resign shall then be deemed to have been withdrawn.]13A. [ [Disqualifications for president and members.] [Section 13-A inserted vide Haryana Act No. 3 of 1994.]
13B. [ Restriction on simultaneous or double Membership. [Inserted vide Haryana Act No. 13 of 1997.]
13C. [ Marking false declaration. [Section 13C added by Haryana Act No. 20 of 2006.]
- If any person makes in connection with-13D. [ Application of certain sections of Central Act 43 of 1951. [Section 13D added by Haryana Act No. 20 of 2006 further modified by Haryana Act No. 26 of 2006.]
- The provisions of Sections [***], 20B, 28A, 33A, 33B, 125A, 134A, 134B, 135B and 135C of the Representation of the People Act, 1951 (Central Act 43 of 1951), shall mutatis mutandis apply to the provisions of this Act.]13E. [ Account of election expenses and maximum thereof. [Added by Haryana Act No. 26 of 2006.]
13F. [ Disqualification for failure to lodge account of election expenses. [Inserted by Haryana Act No. 13 of 2017, dated 17.4.2017.]
- If the State Election Commission is satisfied that a person has failed to lodge an account of election expenses within the time and manner, as prescribed by the State Election Commission and has no reason or justification thereof, the State Election Commission and has no reason or justification thereof, the State Election Commission shall, by order published in the Official Gazette, declare him to be disqualified for contesting an election for a period of five years from the date of the order under this Act.13G. Removal or reduction of period of disqualification.
- The State Election Commission may, for reason to be recorded in writing, remove or reduce the period of disqualification under section 13F.13H. Lodging of account with the Deputy Commissioner.
- Every contesting candidate or his election agent shall, lodge account of election expenditure within thirty days from the date of declaration of election result with the Deputy Commissioner or an officer authorized by the State Election Commission.]13I. [ Removal of an elected president and member having any disqualification at the time of election. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
- The State Election Commission may, after such enquiry, as it may deem fit and after giving an opportunity of being heard, by an order, remove the president or a member, if he was having any disqualification mentioned in section 13A or rules framed under this Act at the time of his election. The office of the president or member so disqualified shall become vacant immediately.]13J. [ Removal of an elected president and member who fails to lodge election expenditure statement. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
- If an elected president or member fails to follow the provisions of sections 13F or 13H, he shall be removed by the State Election Commission after giving him an opportunity of being heard. The office of the president or member so disqualified shall become vacant immediately.]13K. [ Review. [Inserted by Haryana Act No. 17 of 2018, dated 19.4.2018.]
- [the president or a member] so disqualified under section 13I or 13J may file an application for review of order before the State Election commission within a period of forty-five days from the receipt of the order. The order passed by the State Election Commission Under this Section shall be final and no civil court shall have jurisdiction to entertain a petition against such order.]14. [Powers of State Government as to removal of president and members.] [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
15. Filling of casual vacancies.
16. [ Incorporation of municipality. [Substituted vide Haryana Act 3 of 1994.]
- Every municipality shall be a body corporate to be known as by the name of Municipal Council or the Municipal Committee of its municipal area and shall have perpetual succession and a common seal, with power to acquire and hold property, both movable and immovable, and subject to the provisions of this Act or the rules, to transfer any property held by it, to contract and to do all other things necessary for the purposes of its constitution; and may sue and be sued in its corporate name.]17. Employees and members to be public servants.
- Every person employed by the committee whether for the whole or part of his time and every member of the committee shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code, 1860.18. [ Election of vice-president. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
18A. [ Time line for oath of allegiance and election of vice-president. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
19.
[Omitted vide Act 3 of 1994]20. Resignation of [***] [Omitted 'President or' by Haryana Act No. 33 of 2019, dated 4.9.2019.] Vice-President.
- [(1) The [***] [Sub-section (1) substituted by Haryana Act No. 12 of 1979.] Vice-President may resign his office by tendering his resignation in writing to the Deputy Commissioner. Such resignation shall, unless withdrawn within seven days from the date of tendering the resignation, be deemed to have been accepted.]21. Motion of no-confidence against [***] [Omitted 'President or' by Haryana Act No. 33 of 2019, dated 4.9.2019.] Vice-President.
- A motion of no-confidence against the [***] [Omitted 'President or' by Haryana Act No. 33 of 2019, dated 4.9.2019.] Vice-President may be made in accordance with the procedure laid down in the rules.22. [ Removal of vice-president. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
- The State Government may, at anytime, by notification, remove vice-president from his office on the ground of abuse of his power or of habitual failure to perform his duties:Provided that no removal of the vice-president shall be notified unless the matter has been enquired into by an officer, not below the rank of an Extra Assistant Commissioner appointed by the State Government and the vice-president has been given a reasonable opportunity of being heard or there is a finding by the competent court in this regard.]22A. [ Suspension of vicepresident. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
23.
[Omitted vide Act 3 of 1994]24. [ Notification of elections and nominations. [Substituted by Haryana Act No. 33 of 2019, dated 4.9.2019.]
25. Time for holding meetings.
26. Ordinary and special meetings.
27. Quorum.
28. Chairman of meeting.
- At every meeting of a committee the President, if present, or, in his absence or during the vacancy of his office, the [-] [Word 'senior' omitted vide Haryana Act No. 3 of 1994.] Vice- President present, and if there be no President or Vice-President present, then such one of the members as the members may elect, shall preside as chairman.29. Vote of majority decisive.
- Except as otherwise provided by this Act or the rules, all questions which come before any meeting of a committee shall be decided by a majority of the votes of the members present, and in case of an equality of votes, the chairman of the meeting shall have a second or casting vote.30. Record and publication of proceedings.
31. Bye-laws.
- The State Government may, for all or any of the committees, provide by bye-laws consistent with this Act and with the rules for -32. Delegation.
33. Delegation of certain powers and functions of committees.
34. [ Constitution and composition of Wards Committees etc. [Substituted vide Haryana Act No. 3 of 1994.]
35. Extraordinary powers of President or Vice-President in case of emergency.
36. Joint committees.
- A committee may concur with any other committee, or with any Zila Parishad, or with any Panchayat Samiti, or with any Cantonment authority, or with more than one such committee, Zila Parishad, Panchayat Samiti or authority in appointing out of their respective bodies a joint committee for any purpose in which they are jointly interested, and in delegating to any such joint committee any power which might be exercised by either or any of the committees, Zila Parishads, Panchayat Samitis or authorities concerned, and in framing or modifying regulations as to the proceeding of any such joint committee, and as to the conduct of correspondence relating thereto.Defects in constitution and irregularities37. Vacancies and irregularities not to invalidate proceedings.
- No act done or proceedings taken under this Act shall be questioned on the ground merely of the existence of any vacancy in any committee or joint committee, or on account of any defect or irregularity not affecting the merits of the case.Employees38. Constitution of Municipal Service.
- [(1) The State Government may, by notification, constitute municipal services including those of Executive Officers, Municipal Engineers, Health Officers and Secretaries at the State level and one or more other municipal services at the district level, in connection with the affairs of the municipalities, recruitment to which may be made by the State Government, the Director and the Deputy Commissioner as provided in the rules.] [Sub section (1) substituted vide Haryana Act No. 3 of 1994.]39. Savings as to first appointments.
40. Other employees.
41. Special provision for reservation of posts for Scheduled Castes and Backward Classes, etc.
- Nothing in this Act shall prevent the State Government from making any provision in the rules for the reservation of appointments to Municipal Services or other posts referred to in Section 40 and to lay down methods to secure such reservation in favour of the members of the Scheduled Castes and such other backward classes of citizens as in the opinion of the State Government are not adequately represented in the Services under the committees.Explanation. - For the purposes of this section, the word "appointments" shall be deemed to include appointments by promotion.42. Power to demand punishment or dismissal.
- If in the opinion of the State Government any employee of the committee is negligent in the discharge of his duties, the committee shall, on the requirement of the State Government, suspend, fine or otherwise punish him; and if, in the opinion of the State Government he is unfit for his employment, the committee shall dismiss him.43. Power to prevent extravagance in establishments.
- If, in the opinion of the Deputy Commissioner, the number of persons employed by a committee or whom the committee may propose to employ as such, or the remuneration assigned by the committee to those persons or any of them is excessive, the committee shall, on the requirement of the Deputy Commissioner reduce the number of those persons or the remuneration, as the case may be:Provided that the committee may appeal against any such requirement to the State Government, and the decision of the State Government on any such appeal shall be final.44. Contribution of pension and leave allowances.
45. Pension, etc., in case of service partly under the State Government and partly under committee.
46. Notice before discharge.
47. Application of Haryana Act 40 of 1974.
- The provisions of the Haryana Essential Services (Maintenance) Act, 1947, shall be applicable to the employment of persons under any committee engaged in connection with48. Members not to be appointed as employees.
- A person shall, so long as he is, and for twelve months after he has ceased to be a member, be disqualified for being appointed to any paid office under a committee.Contracts49. [ Authority to contract. [Section 49 substituted vide Haryana Act No. 3 of 1994.]
- Any municipality may subject to the rules and provisions of Section 50, delegate to one or more of its members the power of entering on its behalf into any particular contract or into any class of such contracts.]50. Mode of executing contracts and transfer of property.
- [(1) Every contract made by or on behalf of the municipality whereof the value or amount exceeds five hundred rupees, shall be in writing and must be signed by two members, of whom the President or Vice-President shall be one, and also the Executive Officer of the Secretary of the municipality, as the case may be.51. Penalty on member or employee being interested in any contract made with a committee.
52. Suits against committee and its employees.
- No suit shall be instituted against a committee, or against any employee of a committee, in respect of any act purporting to be done in its or his official capacity, until the expiration of one month next after notice in writing has been, in the case of a committee, delivered or left at its office, and in the case of an employee, delivered to him or left at his office or place of abode, stating the cause of action and the name and place of abode of the intending plaintiff; and the plaint must contain a statement that such notice has been so delivered or left:Provided that nothing in this section shall apply to any suit instituted under Section 38 of the Specific Relief Act, 1963.53. Bar of jurisdiction of civil courts.
- No civil court shall grant any temporary injunction or make any interim order -54. Protection of action taken in good faith.
- No suit prosecution or other legal proceedings shall lie against any committee or against any employee of a committee or against any person acting under and in accordance with the directions of any such committee or employee or of a Magistrate in respect of anything which is in good faith done or intended to be done in pursuance of this Act, rules and bye-laws.55. Liability of members of committee.
Chapter IV
Municipal Fund and Property
56. Constitution of municipal fund.
- There shall be formed for each municipality a municipal fund, and there shall be placed to the credit thereof-57. Application of fund.
57A. [ Constitution of Services to Poor Fund. [Added by Haryana Act No. 23 of 2009.]
57B. [ Utilization of Services to Poor Fund. [Added by Haryana Act No. 23 of 2009.]
58. Payment of salary to President out of municipal fund.
- With the sanction of the State Government a salary of such amount as the State Government may fix may be paid to the President of a committee out of the municipal fund.59. Custody of municipal fund.
- The municipal fund shall be kept in a Government treasury or sub-treasury or a bank to which the Government treasury business has been made over or in any of the [Co-operative Banks or Scheduled Banks as defined in] [Substituted for the words 'banks mentioned in column 2 of the First Schdule to the Banking Companies (Acquistition and Transfer of Undertakings) Act, 1970 or a co-operative bank as defined in clause (bii) of' by Haryana Act No. 12 of 1979.] Section 2 of the Reserve Bank of India Act, 1934 or a post-office.60. Power to deposit and invest surplus funds.
- It shall be lawful for the committee to deposit at interest in any of the [Co-operative Bank or Scheduled Banks as defined in] [Substituted for the words 'banks mentioned in column 2 of the First Schdule to the Banking Companies (Acquistition and Transfer of Undertakings) Act, 1970 or a co-operative bank as defined in clause (bii) of' by Haryana Act No. 12 of 1979.] Section 2 of the Reserve Bank of India Act, 1934, or a post-office, any surplus fund which may not be required for current charges and to invest such funds in the securities of the Central Government and such other public securities as the State Government may specify in this behalf.61. Property vested in committee.
62. Inventory and map of municipal property.
63. Erection and maintenance of boundary marks of municipal area.
- Every committee shall cause to be erected and set up and thereafter maintain substantial boundary marks defining the limits or the altered limits of the municipal area subject to its authority as set out in the notification issued under section 3.64. Management of public institutions.
65. Acquisition of land.
- When any land, whether within or without the limits of a municipality, is required for the purposes of this Act, the State Government may, at the request of the committee proceed to acquire it under the provisions of the Land Acquisition Act, 1894, and on payment by the committee of the compensation awarded under that Act, and of any other charges incurred in acquiring the land, the land shall vest in the committee.Explanation. - When any land is required for a new street or for the improvement of an existing street, the State Government may on the request of the committee proceed to acquire, in addition to the land to be occupied by the street, the land necessary for the sites of the buildings to be erected on both sides of the street, and such land shall be deemed to be required for the purposes of this Act.66. Transfer to Government of property vesting in committee.
- The committee may, with the sanction of the State Government, transfer to the State Government any property vesting in the committee under section 61 or section 64 but not so as to affect any trusts or public rights subject to which the property is held.66A. [ Powers and functions of municipalities. [Section 66A inserted vide Haryana Act No. 3 of 1994.]
- The State Government may, by order, entrust the municipalities with such powers and functions as institutions of self government and to assign to them tasks relating to-67. Power to take over management of water-works, sewerage-works and roads, etc.
68. Saving of Act 9 of 1914.
- Nothing in this Act shall effect the Local Authorities Loans Act, 1914.68A. [ Finance Commission. [Section 68-A added by Haryana Act No. 3 of 1994.]
Chapter V
Taxation
69. Taxes which committee shall impose.
- For the purposes of this Act and subject to the provisions thereof every committee shall impose the following taxes, namely:-| (i) Sale of immovable property | the amount or value of the consideration for the sale as setforth in the instrument. |
| (ii) Exchange of immovable property | the value of the property of the greater value as set forth inthese instruments. |
| (iii) Gift of immovable property | the value of the property as set forth in the instrument. |
| (iv) Mortgage with possession of immovable property | the amount secured by the mortgage as set forth in theinstrument. |
| (v) Lease in perpetuity of immovable property | the amount equal to one- sixth of the whole amount or value ofthe rent which would be paid or delivered in respect of the firstfifty years of the lease |
70. Taxes that may be imposed.
71. Savings.
- Nothing contained in sections 69 and 70 shall authorise a committee to levy any tax, toll or fee which the State Legislature has no power to impose in the State under the Constitution of India:Provided that any tax, toll or fee which immediately before the commencement of the Constitution was lawfully being levied in any municipality, may continue to be so levied until provision to the contrary is made by Parliament by law.Explanation. - In this section 'tax' includes any duty or cess.72. Procedure regarding taxes which committee shall impose.
72A. [ Overriding effect. [Added by Haryana Act 1 of 1979.]
- Notwithstanding anything to the contrary contained in any provision of this Act, every committee shall be competent to impose, levy and charge a tax payable by the owner on buildings and lands in any rating area for the period from Ist April, 1977 to 31st March, 1978 and from Ist April, 1978 to 31st March, 1979.Explanation. - The rating area shall have the meanings assigned to it in clause (e) of section 2 of the Punjab Urban Immovable Property Tax Act, 1940.]73. Collection and payment of tax on consumption of electricity.
74. Procedure to impose taxes.
75. Power of Government in respect of taxation.
75A. [ Self assessment of tax. [Inserted by Haryana Act No. 22 of 2012, 1.10.2012.]
- Notwithstanding anything contained in this Act, every person liable to pay the property tax shall himself calculate the tax of the building or land according to the procedure notified in this regard, of which he is the owner, at the rates notified under clause (a) of section 69.]75B. [ Deposit of property tax. [Inserted by Haryana Act No. 22 of 2012, 1.10.2012.]
75C. [ Penalties. [Inserted by Haryana Act No. 22 of 2012, 1.10.2012.]
- In case of non-payment of property tax, the competent authority may impose a penalty equal to the amount of the tax assessed, subject to a minimum of rupees one hundred and in case of late payment, interest at the rate of one and a half per centum per month from the date of default shall also be charged.]76. [ Property list. [Substituted by Haryana Act No. 22 of 2012, 1.10.2012.]
- Save as otherwise provided in this Act, each committee shall cause a property list of all lands and buildings in the municipal area to be prepared in such form and manner and containing, such particulars with respect to each land and building, as may be prescribed.]77. [ [Omitted by Haryana Act No. 22 of 2012, 1.10.2012.]
***]| 77. Publication and completion of assessment list.- When the assessment list has been completed, the committee shall give public notice thereof and of the place where the list or a copy thereof may be inspected; and every person claiming to be either owner or occupier of property included in the list, and any authorised agent of such person, shall be at liberty to inspect the list and to make extracts therefrom without charges. |
78. [ [Omitted by Haryana Act No. 22 of 2012, 1.10.2012.]
***]| 78. Public notice of time fixed for revising assessment lists.- (1) The Committee shall at the time of the publication of such assessment list give public notice of a time, not less than one month thereafter, when it will proceed to revise the valuation and assessment; and in all cases in which any property is for the first time assessed, or the assessment thereof is increased, it shall give a specific notice thereof to the owner or occupier of the property.(2) All objections to the valuation and assessment shall be made in writing before the time fixed in the notice, or orally or in writing at the time. |
79. [ [Omitted by Haryana Act No. 22 of 2012, 1.10.2012.]
***]| 79. Settlement of list.- (1) After the objections have been enquired into and the persons making them have been allowed an opportunity of being heard either in person or by authorized agent, as they may think fit, and the revision of the valuation and assessment has been completed, the amendments made in the list shall be authenticated by the signatures of not less than two members of the committee, who shall at the same time certify that no valid objection has been made to the valuation and assessment contained in the list, except in the cases in which amendments have been entered therein; and, subject to such amendments as may thereafter be duly made, the tax so assessed shall be deemed to be the tax[for the year commencing or since commenced] [Substituted for the words 'for the year commencing' vide Haryana Act No. 14 of 2000.]on first day of January or first day of April as the committee may determine, or in the case of a tax then imposed for the first time for the period between the date on which the tax comes into force and such first day of January or April, as the case may be.(2) The list when amended under this section shall be deposited in the office of the committee and the same shall be kept open for inspection during office hours to all owners or occupiers of property comprised therein or the authorized agents of such persons, and a public notice that it is so open shall forthwith be published. |
80. [ Amendment of property list. [Substituted by Haryana Act No. 22 of 2012, 1.10.2012.]
81. [ New property list. [Substituted by Haryana Act No. 22 of 2012, 1.10.2012.]
- It shall be at the discretion of the committee to prepare for the whole or any part of the municipality a new property list every year.]81A. [ Incidents of tax on lands and buildings. [Section 81A inserted vide Haryana Act No. 1 of 2001.]
81B. [ Apportionment of liability of taxes on building or land when premises assessed are let or sub-let. [Substituted by Haryana Act No. 22 of 2012, 1.10.2012.]
- If any building or land assessed to tax specified in clause (a) of section 69 is let or sub-let and amount of rent payable in respect thereof is less than the property tax, then the tenant shall be liable to pay the difference between the amount of the said property tax and the rent paid by him.]General Provisions82. Tax not invalid for defect of form.
- No assessment and no charge or demand of any tax made under the authority of this Act shall be impeached or affected by reason of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax, or in the description of any property or thing liable to the tax, or of any mistake in the amount of assessment or tax, or by reason of any clerical error or other defect of form; and it shall be enough in respect of such tax on property or any assessment of value for the purpose of any such tax if the property taxed or assessed is so described as to be generally known; and it shall not be necessary to name the owner or occupier thereof.83. Power of committee in regard to taxes.
84. Powers of State Government in regard to taxes.
85. [ [Omitted by Haryana Act No. 22 of 2012, 1.10.2012.]
***]| 85. Remission of tax on unoccupied building.- (1) When any[building] [Substituted for 'property' vide Haryana Act No. 1 of 2001.]assessed to a tax under clause (a) of section 69 which is payable by the year or by instalments, has remained unoccupied and unproductive of rent throughout the year or the period in respect of which any instalment is payable, the committee shall remit the amount of the tax or of the instalment, as the case may be:Provided that no such remission shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the committee within the first month after the expiry of the period in respect of which it is so claimed.(2) When any such[building] [Substituted for 'property' vide Haryana Act No. 1 of 2001.]as aforesaid -(a) has not been occupied or productive of rent for any period of not less than sixty consecutive days; or(b) consists of separate tenements, one or more of which has or have not been occupied or productive of rent for any such period as aforesaid; or(c) is wholly or in greater part demolished or destroyed by fire or otherwise; the committee may remit such portion, if any, of the tax or instalment as it may think equitable.(3) The burden of proving the fact entitling any person to claim relief under this section shall lie upon him.(4) For the purposes of this section neither the presence of a care-taker nor the mere retention in an otherwise unoccupied dwelling house of the furniture habitually used in it shall constitute occupation of the house.(5) For the purposes of this section a house shall be deemed to be productive of rent if let to a tenant who has a continuing right of occupation thereof, whether it is actually occupied by such tenant or not.(6) The enquiry necessary for a decision whether any relief should be granted under this section shall be held by the Executive Officer or the Secretary who shall make such recommendation to the committee as he may deem proper:Provided that the committee shall not grant any remission of tax unless such remission is recommended by the Executive Officer or the Secretary.(7) [ If the remission of tax is granted on buildings under this section then the tax shall be payable on the land underneath the buildings as on vacant land.] [Sub section (7) added vide Haryana Act No. 1 of 2001.] |