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State of Haryana - Section

Section 87 in Haryana Municipal Corporation Act, 1994

87. Taxes etc. to be imposed by Corporation under this Act and arrangement of certain taxes collected by Government.

(1)The Corporation shall, for the purposes of this Act, levy the following taxes -
(a)[ a property tax payable by the owner or occupier of building and land at the rates notified by the Government, from time to time depending upon the area in which the building or land is situated, its location, purpose for which it is used, its capacity for profitable use, quality of construction and other relevant factors;] [Substituted by Haryana Act No 21 of 2012 w.e.f. 1.4.2010.]
(b)[such other tax, at such rates as the Government may, by notification, in each case direct;] [Words 'octroi, or in lieu thereof' omitted by Haryana Act No. 2 of 2000.]
(c)a duty on the transfer of immovable properties situated within the limits of the municipal area in addition to the duty imposed under the Indian Stamp Act, 1899, as in force for the time being in the State of Haryana, on every instrument of the description specified below and at such rate, as the Government may, by notification, direct, which shall not be less than one per centum and more than three per centum on the amount specified below against such instruments :-
Description of instruments Amount on which duty shall be levied
(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 or the greater value as set forth inthe instrument.
(iii) Gift of immovable property the value of the property set 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, as set forth in the instrument.
The said duty shall be collected by the Registrar or Sub-Registrar in the shape of non-judicial stamp paper at the time of registration of the document and intimation thereof shall be sent to the Corporation immediately. The amount of the duty so collected shall be paid to the Corporation.
(2)Subject to the prior approval of the Government, the Corporation may for the purposes of this Act, in addition to the taxes specified in sub-section (1) levy -
(a)a tax on profession, trades, callings and employments;
(b)[ a tax on vehicles, plying for hire or kept registered under the Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation, and animals;] [Clause (b) substituted by Haryana Act No. 15 of 2000.]
(c)a development tax on the increase in urban land values caused by the execution of any development or improvement work;
(d)show tax;
(e)[ a tax on consumption of energy at a rate of two percent of the electricity bill consumed by any person within the Municipal area;] [Substituted by Haryana Act No. 31 of 2017, dated 23.11.2017]
(ee)[ a tax on driving licenses issued under the Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation area;] [Added by Haryana Act No 23 of 2003.]
(f)any other tax that may be imposed under the provisions of the Haryana Municipal Act, 1973 :
Provided that no tax shall be imposed under this sub-section unless an opportunity has been given in the prescribed manner to the residents of the Municipal area to file objections and the objections, if any, thus, received have been considered.
(3)The taxes as specified in sub-section (1) and sub-section (2) shall be levied at such rates as may, from time to time, be specified by the Government by notification and shall be assessed and collected in accordance with the provisions of this Act and the bye-laws made thereunder.
(4)The Government may, by special or general order, direct the Corporation to impose any tax falling under sub-section (1) or sub-section (2) not already imposed, within such period as may be specified and the Corporation shall thereupon act accordingly.
(5)If the Corporation fails to carry out any order passed under sub-section (4), the Government may, by a suitable order notified in the Official Gazette, impose the tax and the order so passed shall operate as if the tax had been duly imposed by the Corporation under sub-section (1) or sub-section (2), as the case may be.