Section 7 in The Rajasthan Urban Improvement Trust (Disposal of Urban Land) Rules, 1974
7. Liability of Urban Assessment or ground rate.
(1)[Rate. - Urban Assessment or ground rent shall be fixed on the basis of the reserve price at 2 ½% in case of land given on lease for residential, educational, social and charitable institutions [medical clinics and nursing homes] [Substituted by Amended Notification No. F. 9(3) UDH/Gr. 3/85, dated 25-9-1987, Published in Rajasthan Gazette Ordinance, Part IV-C(I), dated 28-1-1988, page 432.], [tourism unit, multiplex unit and auditorium] [Inserted by Amended Notification No. F. 9 (63) UD/3/8/Pt, dated 20-1-2001, published in Rajasthan Gazette Extraordinary, Part IV-C (i), dated 29-1-2001.] purposes and 5% in case of land given on lease for commercial and other purposes.][Provided that the State Government shall have powers to permit charging urban assessment on such rates, terms and conditions as may be specified by the State Government on merits of each case, where the land is allotted under rule 18.] [Inserted by Amended Notification No. F. 9 (63) UD/3/81, dated 22-9-2000, published in Rajasthan Gazette Extraordinary, Part IV-C (i), dated 18-10-2000.](2)Revision. - The urban assessment or ground rent once fixed under these rules shall be liable to revision after every 15 years and also at such transfer by sale or gift otherwise and such increase shall at each Stage be 25% of the urban assessment or ground rent at the time of such revision or transfer, as the case may be.[Provided that if the land/building allotted under rule 18-B and 18-C has been transferred by way of sub-lease by the lessee, the above provision of increase on transfer in urban assessment shall not be applicable.] [Inserted by Amended Notification No. F9(15) UD/3/2001, dated 15-1-2002, published in Rajasthan Gazette Extraordinary, Part VI-B, dated 29-7-2002.](3)[(i) The Urban assessment shall be charged from the date, on which the possession of the plot/building shall be given.(ii)Full urban assessment shall be charged on the plot after five years before which the construction of a house or a building shall be completed, for the first five years only half of the urban assessment shall be charged.](4)Urban Assessment (Ground Rent) to be credited to the consolidated fund of the Government. - The urban assessment or ground rent shall be deposited with the Trust by the 31st of March each Year to be credited to the Consolidated fund of the Government provided that (a) 10% rebate shall be admissible on the assessed amount of urban assessment or ground rent in case of payment by an assessee before the expiry of the date of payment (b) [40%] [Substituted by Amended Notification No. F9(15) UD/3/2001, dated 15-1-2002, published in Rajasthan Gazette Extraordinary, Part VI-B, dated 29-7-2002 for the word '10%'.] of the collected amount may be retained by the Trust by was of service charge for the collection of urban assessment or ground rent [x x x] [Deleted by Amended Notification No. F.3 (234) UDH/III/89, dated 26-11-1990, published in Rajasthan Gazette Part IV-C, dated 23-4-1992.].[Provided further that the assessee may, if he so desires, deposit one time urban assessment or ground rent which would be equal to eight times of full yearly urban assessment, including the year in which the payment is made. Such a payment would exempt the assessee or transferee from further liability of payment of urban assessment on the leased property. Forty percent of the collected amount may be retained by the Trust as a service charge for the collection and sixty percent amount shall be deposited with Government as Government receipts.] [[Substituted by Amended Notification No. F9(15) UD/3/2001, dated 15-1-2002, published in Rajasthan Gazette Extraordinary, Part VI-B, dated 29-7-2002 for the following:-'Provided that it is at the option of the assessee, if he deposits one time urban assessment or ground rent which would be equal to ten times of yearly urban assessment then he shall be exempted from future liability or urban assessment or ground rent. Out of the total amount so collected by such one time collection in each UIT/local body one per cent may be retained as collection charges by them. Ninety per cent of the remaining amount may be deposited with Government as Government receipts. The remaining ten per cent may be left with each UIT/local body as its own resources.']](5)[ Interest on late payment of Urban Assessment (ground rent). - If the Urban Assessment or ground rent is not deposited in time, then the interest at the rate of [12% per annum] [Added by Amended Notification No. F. 5(46) UDH/77, dated 7-11-1978, Published in Rajasthan Gazette Extraordinary, Part IV-C(I), dated 9-11-1978, page 281.] shall be charged.[x x x] [[Proviso deleted by Amended Notification No. F9(15) UD/3/2001, dated 15-1-2002, published in Rajasthan Gazette Extraordinary, Part VI-B, dated 29-7-2002 which was added by Notification No. F. 9 (63) UD/3/8/Pt, dated 20-1-2001, published in Rajasthan Gazette Extraordinary, Part IV-C (i), dated 29-1-2001 as under:-'Provided that Government may exempt from interest upto 50% by a general order, if arrears of urban assessment or ground rent together with interest are deposited.']](6)Recovery of Urban Assessment (ground rent). - The arrears of Urban Assessment or ground rent together with interest shall be recovered under the provisions of the Rajasthan Public Demands Recovery act, 1952.] [[Substituted by Amended Notification No. F9(15) UD/3/2001, dated 15-1-2002, published in Rajasthan Gazette Extraordinary, Part VI-B, dated 29-7-2002, for the following:-'(3) Half the urban assessment (ground rent) during first three years Full urban assessment shall be charged on the plot after 3rd year before which the construction of a house or a building shall be completed. For the first 3 years only half of the urban assessment shall be charged.']]
