Section 3 in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
3. [ Statement of carpet and other area of a building or the plot of the land. [Substituted by Notification No. 1463/9-9-2013-85J/05TC, dated 21.11.2013.]
(1)The Municipal Commissioner shall publish in the newspapers a notice requiring the owners or occupiers primarily liable for payment of property taxes, to furnish every four years a statement, in Form 'B' and Form 'D' appended to these rules, in respect of the carpet and other area of a residential building, or the plot of the land and covered area of non residential building or area of land, as the case may be. by the date fixed in the said notice for the purpose of tax assessment.(2)Municipal Commissioner may, for the convenience of the owner or occupier of the property, fix different places for different wards of the city for the submission of statement in Form 'B' and Form 'D'.(3)Whenever owner occupied or vacant building is given on rent or vice-versa, then within sixty days of it, it shall be mandatory for the owner to submit a fresh statement in Form 'B' and Form 'D'.(4)Whenever due to construction or reconstruction or any addition is done 25 per cent or more in the covered area of building or area of the land or both then within sixty days of completion or occupation, it shall be mandatory for the owner or occupier, as the case may be to submit a fresh statement in Form 'B' and Form 'D'.]
