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State of Goa - Section

Section 9 in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998

9. Preparation of assessment list.

(1)Every owner or occupier of a building/structure shall, before the last date fixed by the Panchayat, furnish the information in Part of Form A appended to this part in duplicate to the Sarpanch and the Sarpanch shall prepare or cause to have prepared an assessment list in Part II of Form A, appended to this Part interalia, containing among other things the following particulars:-
(a)the serial number of each building i.e. house numbers old and new;
(b)the name of the owner and the occupier;
(c)rate per sq. mt. of the area occupied by the structure or the annual letting value, as the case may be; and
(d)the amount of tax assessed thereon:
Provided that the Panchayat may, and if so required by the Government, shall entrust the preparation of the assessment list to an officer in the service of the Government:Provided further that, in case the owner or the occupier fails to furnish the information as per Part I contained in Form A appended to this Part the Sarpanch or any person acting under his authority shall prepare or cause to have prepared the information as per Part I contained appended in Form A to this Part and based on it an assessment list as per Part II contained in Form A appended to this Part.
(2)Where the tax is assessed on the annual letting value, a sum equal to 10 percent of the said valuation shall be deducted from the valuation in lieu of all allowances for repairs or on any other account whatsoever.
(3)For the purpose of preparing such assessment list, the Sarpanch or any person acting under his authority or any officer in the service of the Government, as the case may be, may inspect any building or land in the village.Form A(See rule 9)(Part - I) (To be filled by owner or occupier)Form of Report of Assessment under sub-rule (1) of rule 9 Assessment Register No............................................................................... PanchayatNorth Goa District, ........................................................ Taluka:Assessment for the year 199 ..................... To 199 .................Assessment and liabilities to tax on building and all structures for the year 199 .................... to 199 ....................
(1)
(a)Name of owner of property .............................................................................................
(b)Name of Occupier/Owner ...............................................................................................
(c)Ward ................................................................................................................................
(d)Address ...........................................................................................................................
(e)Name of street ................................................................................................................
(f)Area of building ..............................................................................................................
(g)Area of open space ..........................................................................................................
(h)Description of the property .............................................................................................
(I)Survey No. ................................ Sub-Division No. ................................................
(II)Revenue Village .......................................................................................................
(2)Amenities provided to the Structure/Building:
W.C. Electricity Water
     
(3)Material used for the Structure/Building.
(I)New Building (R.C.C.) ................................................................................................
(II)Old Building (R.C.C.)...................................................................................................
(III)New house with Mangalore tiles and masonry walls ..................................................
(IV)Old house with mangalore tiles and masonry wall ...................................................
(V)New house with mud walls with local tiles or street roofing ......................................
(VI)New house with mud walls ..........................................................................................
(VII)Garage/Shed/Cowshed (new) ......................................................................................
(VIII)Garage/Shed/Cowshed (old) ........................................................................................
(IX)Any Other structure used for residential/commercial purpose ............................
Write "Yes" or "No" in appropriate places)
(4)Period of existence of structure/building:
(I)Whether structure/building is shown in survey records if so Survey No. and Sub-Division ....................................................
(II)If not, when the house was constructed, month and year to be specified ....................
(III)Whether the house is assessed for house tax, if so house tax assessment No. and the year ........................................
Details Regarding rent of building/Area in occupation of structure
No. or Bldg./ Structure Name of Occupier Owner or tenant Rooms occupied Measurement of each room Total Area Purpose of building used Monthly Rent (in case the premises are let) Annual letting Value Remarks
Rent fixed by the assessment Officer Rent approved by the Authorised Valuation Officer Rent fixed after disposal of object
1 2 3 4 5 6 7 8 9 10 11 12
(Col.No. 9, 10, 11 are to filled by A.O.)
Date ...................... / .......................... 199................................................Signature of owner or occupierDate .................................Form "A"Part - II (To be filled by office)
(1)Monthly rent Rs. ............................................(as per column No. 8 above)
(2)Annual rent Rs. ..............................................
(3)Less 10% Rs. ..................................................
(4)Annual taxable amount of rent Rs. ..........................................................................or
(1)Annual Tax charged@ Rs. ............................................ per sq. mt. for the building for residential purpose
(2)Annual Tax charged@ Rs. .................................................... per sq. mt. for any other purpose ........................
(3)Total Annual Tax (1+2 above)
(4)House No.:- Old No. ............................as per assessment list. New No. ...........................
(5)Details of assessment of tax:
Previous tax Name of tax Taxable amount Tax as per new assessment
Consolidated      
Tax      
Total-      
____________________Assessment Officer ______________________Sarpanch______________________Panchayat
For Office useNotice may be served to the concerned persons about the levy of the tax.DateSarpanch.................................... PanchayatFor Office use
(6)The Notice No. ..................... dated ................................has been served for the above tax.Secretary........................................... PanchayatFor Office use
(7)Letter of objection for the assessment has been received from the assessee and has been registered in objection register at Sr. No. ....................................Remarks of Assessment OfficerFinal AssessmentName of Tax
(1)Monthly rent ..........................
(2)Annual rent/Tax .....................
(3)Taxable amount .....................Assessment Officer
(Signature)Sarpanch
........................................ PanchayatN. B. :- (1) Rate of tax ............................ (per annum as determined by the Panchayat vide its resolution No. ............................. Dated .................... .