(1)The House-tax referred to in clause (a) of subsection (1) of section 64 shall, subject to such rules as may be prescribed, be levied on all houses in the village on any one of the following basis, namely:-(a)annual rental value, or(b)capital value, or(c)such other basis as may be prescribed.(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 pay such tax.(3)The House-tax shall be levied once in every year and all the demand notices shall be served within a month from the commencement of financial year. Total collection of the house tax shall be completed within three months from the date of issue of demand notice. Save as otherwise expressly provided in the rules made under sub-section (1), house tax should be paid by the owner within thirty days from the receipt of demand notice. It shall be levied at such rates as may be fixed by the Gram Panchayat, not being less than the minimum rates and not exceeding the maximum rates, prescribed in regard to the basis of levy adopted by the Gram Panchayat.(4)The Government may make rules providing for,-(i)the exemption of special classes of houses from the tax;(ii)the manner of ascertaining the annual or capital value of houses or the categories into which they fall for the purposes of taxation;(iii)the persons who shall be liable to pay the tax and the giving of notice of transfer of houses;(iv)the grant of exemptions from the tax on the ground of poverty;(v)the grant of vacancy and other remissions; and(vi)the circumstances in which, and the conditions subject to which houses constructed, reconstructed or demolished, or situated in areas included in, or excluded from the village, during any year, shall be liable or cease to be liable to the whole or any portion of the tax;(vii)rebates for payment of house tax in lump-sum and in advance.(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.
