NCT Delhi - Act
The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
DELHI
India
India
The Delhi Municipal Corporation (Property Taxes) Bye-Laws, 2004
Rule THE-DELHI-MUNICIPAL-CORPORATION-PROPERTY-TAXES-BYE-LAWS-2004 of 2004
- Published on 27 February 2004
- Commenced on 27 February 2004
- [This is the version of this document from 27 February 2004.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title and commencement.
2. Definitions.
3. Physically challenged persons.
-For the purpose of section 114B, "Physically challenged person" shall mean a person with disability as defined in clause (t) of section 2 of the persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995, (1 of 1996) who has been issued a certificate by the prescribed authority under the said Act.4. Tax on vacant land.
-For the purposes of the proviso to section 114 C, if the construction on the ground floor is twenty-five per cent or more of the plot area, no vacant land tax shall be levied. In a case where such construction is less than the above-said percentage, vacant land tax shall be levied at such a rate as determined by the Corporation within the range prescribed in the Act.5. Guidelines to determine use of vacant lands and buildings for agricultural purposes under clause (i) of sub-section (1) of section 115.
-Any vacant land or building shall be deemed to be used for agricultural purposes, if such land or building is situated in the agricultural or rural zone in accordance with the provisions of the Master Plan for Delhi in force, and if- such land is used in accordance with the science or practise of farming, including cultivation of the soil for the growing of crops and the rearing of animals to provide food, wool, and other agricultural products, or- such building is used solely or partly for the storage of crops, or food, wool, and other agricultural products, or for sheltering animals, as aforesaid:Provided that no vacant land which is appurtenant to a farmhouse shall be construed as agricultural land, and such land shall be liable to property tax.6. Guidelines to determine use of vacant lands and buildings for the purpose of public charity under clause (iv) of sub-section (1) of section 115.
-Any vacant land or building or portion thereof used exclusively for the purpose of housing an orphanage or an institution providing relief to physically or mentally challenged persons or for providing medical relief or education to the poor, free of cost without any motive to earn profit shall be deemed to be used for public charity.7. Register for exempted properties.
-The register to be maintained by the Commissioner under sub-section (2) of section 115 showing the vacant lands and buildings exempted from the property tax under the said section shall be in Form Al. and Form All respectively.8. Fee for furnishing information by the Corporation regarding apportionment of property tax.
-The processing fee for furnishing any information to an owner, lessee, sub-lessee, or occupier of any vacant land or building under sub-section (7) of section 115A, regarding the apportionment of the property tax on such vacant land or building among the several occupiers of such vacant land or building for the current period of assessment or for any preceding period of assessment shall be one hundred rupees per assessee for each period of assessment.9. Definitions of use-wise categories of buildings.
-For the purposes of clause (f) of sub-section (1) of section 116 A, the use-wise(a)"residential building" shall mean any building used for dwelling purposes by a family/families/individual but excludes any premises for commercial use including lodging, guest house, hotel or similar purposes:(b)"business building" shall mean any building or part thereof used for transaction of business or for keeping of accounts and records or for similar other purposes, and such buildings shall include(i)offices (other than offices of Central Government, State Government and local bodies), banks, professional establishments, court houses, and libraries for the principal function of transaction of public business and keeping of books and records;(ii)office buildings (premises) solely or principally used as office or for office purpose; and(iii)one and two star hotels, restaurants, lodges and guest houses; (c) "mercantile building" shall mean any building or part thereof used as shops, stores or markets for display or sale of merchandise, either wholesale or retail, or for office, storage or service facilities incidental to the sale of merchandise and located in the same building, and such buildings shall include establishments wholly or partly engaged in wholesale trade, manufacturer's whole-sale outlets (including related storage facilities), warehouses, and establishments engaged in truck transport (including truck transport booking agencies), and subscriber trunk dialing and international subscriber dialing booths;(d)"building for recreation and sports purposes" shall mean any building or part thereof where groups of people congregate or gather for amusement or recreation or for sports, or similar other purposes, and such buildings shall include theatres, motion picture houses, drive-in-theatres, assembly halls, city halls, town halls, auditoria, exhibition halls, museums, baratghars, skating rings, gymnasia, dance halls, club rooms, gymkhanas, health and sports clubs, bowling alleys, stadia, and recreation piers;(e)"industrial building" shall mean any building or structure or part thereof in which products or materials of all kinds and properties are fabricated, assembled or processed as in assembly plants, and such buildings shall include laboratories, power plants, smoke houses, refineries, gas plants, mills, dairies, factories, workshops, automobile repair garages, and printing presses, but the portion of the building for purposes other than purposes specified in this clause shall be assessed separately according to its use;(f)"hazardous building" shall mean any building or part thereof used, for the storage, handling, manufacture or processing of radioactive substances or of highly combustible or explosive materials or products, which are liable to burn with extreme rapidity or which may produce poisonous fumes or explosions during storage, handling manufacture of processing or which involve highly corrosive, toxic or noxious alkalis, acids or other liquids, gases or chemicals producing flames, fumes, explosions or mixtures of dust or which result in the division of matter into fine particles subject to spontaneous ignition;(g)"hospital and nursing home" shall mean any establishment running under the licence of hospital or nursing home, as the case may be, from a competent authority, other than those covered by clause (iv) of sub-section (1) of section 115 of the Act and clause (ii) of item (I) of Bye-law 9 of these Bye-laws;(h)"education buildings" shall means any building or structure or part thereof, used as a school, college or other educational purpose other than those covered by clause (iv) of sub-section (1) of section 115 of the Act and clause (i) of item (I) of Bye-law 9 of these Bye-laws;(i)"public purpose" shall include(i)the purposes of education intended to be imparted by a Central Government school or State Government school, or a school wholly aided by the Central Government or the State Government, or a municipal school, or any other educational institution run by a registered society making no profit or a public charitable trust spending its income for the benefit of public or students, charging students with a small or nominal fee and the fee being charged by such schools may not exceed such amount as may be specified by the Corporation from time to time as per laid down procedure, provided that the income or profit if any, of such an institution is in total redeployed and ploughed back for its expansion and improvement and no part thereof is in any way diverted for any other purpose whatsoever,(ii)the purposes of public health, medical treatment, culture, or sports, ensured or organized by Government institutions or institutions wholly aided by the Government or the Corporation, or any other public institution such as a society making no profit, or a public charitable trust spending its income for the benefit of public, or patients, or sports persons, or similar other persons, charging them with a small or nominal fee and the fee being charged not to exceed such amount as may be specified by the Corporation from time to time as per laid down procedure, provided that the income or profit, if any, of such an institution is in total redeployed and ploughed back for its expansion or improvement and no part thereof is in any way diverted for any other purpose whatsoever,(iii)the purposes of offices of the Central Government, State Government and local bodies (other than offices of Government company or a statutory corporation which has a corporate personality of its own),(iv)the purposes of socio-cultural complex, old age houses and students' hostels run by educational institutions. Central Government, State Government or registered societies recognised by the Corporation.(j)"farmhouse" shall mean a farmhouse as defined in the Master Plan for Delhi 2001;(k)"star hotels" shall mean hotels classified as three star and above by the Ministry of Tourism, Government of India;10. Specification of categories of streets for the purpose of classification of vacant lands and buildings into colonies and groups.
-For the purpose of clause (g) of sub-section (1) of section 116A, streets in Delhi shall be categorized as follows:11. Structural characteristics of buildings.
-For the purpose of clause (h) of sub-section (1) of section 116A, buildings shall be classified as pucca, semi-pucca, or katcha, in the following manner:12. Age-wise grouping of buildings.
-For the purposes of clause (i) of sub-section (1) of section 116A, buildings shall be grouped age-wise as under:-13. Procedure for hearing and disposal of objections by Municipal Valuation Committee under sub-section (2) of section 116C.
14. Other spaces to be included in covered space in relation to building.
-In addition to the covered spaces specified in the Explanation to sub-section (1) of section 116 E, the covered space in relation to a building shall also include basements, mezzanine floors, barsatis and stilts meant for parking and TV/Telecom towers and hoardings erected on the surface or top or any other open space of a building.Explanation.-In case of buildings with common areas/services shared by more than one owner/occupant, it shall be divided proportionately according to the covered area enjoyed by the owner/occupier. A fire escape (staircase) added subsequently to a building, loft floor, refuse areas in multi-storeyed buildings, shall not be counted towards covered area calculation. In the case of TV /Telecom and other such towers, the covered area shall include the area covered by the extremities of foundation multiplied by the total height, while in the case of hoarding, covered area shall mean the square of extremities of the poles on which hoardings are erected plus the area of the hoarding.15. Conditions subject to which total area of covered space of building shall be certified.
16. Procedure for functioning of the Hardship and Anomaly Committee under sub-section (4) of section 116K.
17. Levy of service charge in slums.
-The amongst of service charge on the aggregate area of land or covered space of building in any slum or any resettlement colony under sub-section (1) of section 120A shall be calculated by dividing the actual cost of service by the number of dwelling units in the slum or resettlement colony, as the case may be, and such service charge go so calculated may be divided by twelve for arriving at the monthly rate of service-charge to be levied.18. Form and manner of submission of return under section 123A(1).
-The return under sub-section (1) of section 123A shall be furnished to the Commissioner within sixty days from the date of publication of the notice or the date of notice as the case may be, in Form B.19. Form of furnishing return self-assessment to Commissioner.
20. Maintenance of Municipal Assessment Book under section 124.
21. Assignment of identification code numbers and manner of its notification under sub-sections (1) and (2) of section 125.
22. Time and manner of payment of property tax under sub-section (1) of section 152.
23. Appointment of agency for administration of property tax.
24. Repeal and savings.
-As from the date of the enforcement of these Bye-laws,| Sl. No. | Property Identification Code No. | Address & Description of vacant Land | Name of Owner/Occupier | Area in sq. Meters | Category | Use |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| Unit Valve (Rs.) | Annual Value (Rs.) | Tax Calculated | Tax Exempted (Rs.) | Tax payable if any (Rs.) | Remarks | |
| Rate (%) | Amount (Rs.) | |||||
| (8) | (9) | (10) | (11) | (12) | (13) | (14) |
| Sl. No. | Property Identification Code No. | Address & Description of Building | Name of Owner/Occupier | Plot Area sq. Mtrs. | Open Area on the ground floor (sq.Meter) | Total covered area on all the floor (sq. mtrs.) | |
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | |
| Category | Use | Unit Value (Rs.) | Annual Value (Rs.) | Tax calculated | Tax Exempted | Tax payable if any (Rs.) | |
| Rate % | Amount (Rs.) | ||||||
| (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15) |
| 1. Year of Assessment | ................................................ | ||
| 2. Property Identification Code | ................................................. | ||
| 3. Residential/Non-residential | .................................................. | ||
| 4. If Residential whether | |||
| (i) self occupied | .................................................. | ||
| (ii) tenanted. | ................................................. | ||
| 5. Name of the Owner(s) | .................................................. | ||
| 6. Age (attach proof if 65 years or more) | .................................................. | ||
| 7. Sex | .................................................. | ||
| 8. If physically challenged, specify disability (attachcertificate) | .................................................. | ||
| 9. Name of occupier(s) | .................................................. | ||
| 10. (a) Postal address for correspondence | .................................................. | ||
| (b) Telephone No. | .................................................. | ||
| (i) Residence | .................................................. | ||
| (ii) Office Fax | .................................................. | ||
| (iii) Fax | .................................................. | ||
| (iv) E-Mail | .................................................. | ||
| (e) Name of Bank,Branch and Account No. | .................................................. | ||
| 11. Address of Property | .................................................. | ||
| (a)(i) Zone | .................................................. | ||
| (ii) Ward | .................................................. | ||
| (iii) Circle | .................................................. | ||
| (b) Property No. | .................................................. | ||
| (c) Name of the floor | .................................................. | ||
| (d) Name of Road/Street | .................................................. | ||
| (e) Stage/Phase/BlockNo. | .................................................. | ||
| (f) Locality/Colony | .................................................. | ||
| (g) Delhi Pin Code No. | .................................................. | ||
| 12. Details about the Property | .................................................. | ||
| 1. In the case of plottedhouse/buildings | |- | A. Plot Area '(in sq. mtrs) | .................................................. |
| B. Details of site | .................................................. | ||
| (a) Vacant land area (in sq.mtrs.) | .................................................. | ||
| (b) Total covered area (in sq.mtrs.) | .................................................. | ||
| (i) Basement | .................................................. | ||
| (ii) Ground floor | .................................................. | ||
| (iii) Mezzanine floor | .................................................. | ||
| (iv) First floor | .................................................. | ||
| (v) Second floor | .................................................. | ||
| (vi) Third floor and so on | .................................................. | ||
| II. In the case of flats | |||
| A. Type of flat | JANTA/LIG/MIG/HIG OR ONE/TWO/THREE/FOUR BEDROOMS | ||
| B. Vacant land area (e.g. shaftetc.) sq. mtrs.) | .................................................. | ||
| C. Covered area of the flat (insq. mtrs.) | .................................................. | ||
| D. Share of common area (in sq.mtrs.) | .................................................. | ||
| 13. Year of construction | Year covered area (in sq. mtrs.) | ||
| (i) Phase I | .................................................. | ||
| (ii) Phase II | .................................................. | ||
| (iii) Phase III | .................................................. | ||
| 14. Please tick the correct category/factor and also fill thearea details (in case of properties having portions withdifferent factors, separate details for each portion may befurnished). | |||
| (i) Colony category (CF) | A/B/C/D/E/F/G/H | ||
| (ii) Structure (SF) | Urban village/Rural village Resettlement colony/SlumPucca/Semi Pucca/Katcha covered area (in sq. mtrs.) | ||
| (iii) Use of property (UF) | |||
| (a) Residential | .................................................. | ||
| (b) Non-residential | .................................................. | ||
| (i) Public purpose | .................................................. | ||
| (ii) Public utilities | .................................................. | ||
| (iii) Industrial | .................................................. | ||
| (iv) Recreational /Sports | .................................................. | ||
| (v) Business/Mercantile/Establishment /Shop | .................................................. | ||
| (vi) Office | .................................................. | ||
| (vii) Hospital /Nursing Home | .................................................. | ||
| (viii) Educational | .................................................. | ||
| (ix) Star Hotel | .................................................. | ||
| (a) upto two-star | .................................................. | ||
| (b) three-star & above | .................................................. | ||
| (x) Towers | .................................................. | ||
| (xi) Hoardings | .................................................. | ||
| (xii) Farmhouse | .................................................. | ||
| (xiii) Others | .................................................. | ||
| (iv) Occupancy(OF) | .................................................. | ||
| (a) Self occupied | .................................................. | ||
| (b) Tenanted | .................................................. | ||
| (v) Width of Road/Street on whichproperty is situated | .................................................. | ||
| 15. In the case of one/life-time scheme, rateable valueassessed (attach assessment order/proof) | .................................................. | ||
| 16. Details of property claimed to be exempted (specify clauseof section 115) | .................................................. | ||
| 17. Details of rebate claimed (Section 114 B) | .................................................. | ||
| 18. Documents attached | 1. Certificate of covered area | ||
| 2................................................ | |||
| 3................................................ | |||
| 4................................................ |
Part I
| 1. Year of assessment | ................................................. |
| 2. Name of the Owner (s) | ................................................. |
| 3. Name of Occupier | .................................................. |
| 4. Number of Zone | ................................................. |
| 5. Number of Ward | ................................................. |
| 6. Name of Colony and Category | ................................................. |
| 7. (a) Number and sub-number of the premises (i.e. vacant landor covered space of building, as the case may be) | ................................................. |
| (b) Property Identification CodeNo. | .................................................. |
| 8. Vacant land-area in sq. mtrs. | |
| (a) Where the entire land isvacant | .................................................. |
| (b) Where the covered area onground floor is less than 25 per cent of the plot area | ................................................. |
Part II
(CALCULATION OF TAXISERVICE CHARGES)| 1. Annual value of building = Base Unit Area Value xMultiplicative Factors x Covered Area | |
| In case where different portions of the property havedifferent factors, the annual value shall be the sum of eachportion calculated separately AV = (AV of portion 1) + (AV ofportion 2) + (AV of portion 3) | .............................................. |
| 2. Annual Value of vacant land (Base Unit Area value xMultiplicative factor x Area) | .............................................. |
| 3. Total annual value = (1 + 2) | ............................................. |
| 4. Rateable value in the case of life-time scheme | .............................................. |
| 5. Net Annual Value (3-4) | ............................................. |
| 6. Total Tax/Service charges (Net Annual Value x Tax Rate) | ............................................. |
| 7. Exemption, if any | ............................................. |
| 8. Rebate/concession, if any | ............................................. |
| 9. Net Tax/service charges payable (6-7-8) | ............................................. |
| 10. Rebate if full year tax paid by June end | ............................................. |
| 11. Interest or penalty, if any | ............................................. |
| 12. Total Tax payable = Net Tax payable-rebate + Interest/penalty (9-10+11) | ............................................. |
| 13. Tax paid at present | ............................................. |
| 14. Excess of item 12 over 13 (Amount in Rs.) | .............................................. |
| 15. If excess is more than half of item 13, 1/3rd of item 14rounded to full rupee | ............................................. |
| 16. Tax payable in each of the three years (13+15) | ............................................. |
Part III
| Sl. NO. | Property Identification Code No. | Ward No. | Name and address of person liable for payment of propertyTax | Area of covered Space (sq. Mtrs.) of building owned/occupiedby the person mentioned in col. 2 | Area of vacant Land (sq. Mtrs.) owned/occupied by the personmentioned in col. 2 |
| (1) | (2) | (3) | (4) | (5) | (6) |
| Annual value asdetermined(Rs.) | Annual value asamended(Rs.) | Remarks | |||
| Covered space of building | Vacant land | Covered space of building | Vacant land | ||
| (7) | (8) | (9) | (10) | (11) | |