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State of Uttar Pradesh - Section

Section 23 in U.P. Zila Panchayats (Imposition, Assessment and Collection of Circumstances and Property Tax) Rules, 1994

23. Appeal [Sections 135 and 136].

(1)An appeal against an assessment of a tax on Circumstances and Property or any alteration or amendment made therein may be made to the Prescribed Authority subject to the conditions laid down under Section 13 of the Act.
(2)The appeal shall be presented in the form of a memorandum setting forth concisely the grounds of objections to the order appealed against.
(3)The memorandum of appeal shall be accompanied by sufficient number of copies thereof along with copies of notice in Form E appended to these rules, for service on the respondents.
(4)On receipt of memorandum of appeal the date of its presentation shall be noted and if it is in time, and compliance of the provisions of clause (b) of Section 136 of the Act has been made its notice shall be served upon the respondents fixing date of hearing.
(5)The hearing may be adjourned on the discretion of the Prescribed Authority to any other date at any stage.
(6)After hearing both sides the Prescribed Authority shall pass its order in writing giving reasons for its decision and shall sign and pronounce it.Form A[See sub-rule (1) of Rule 8]Tax Assessment List as stated in Rule 8
No. Details of circumstances and property Name of the tax payer Full address Proposed income Proposed tax
1 2 3 4 5 6
           
Finally assessed income Tax decisions Summary of tax Serial No. of demand and recovery register Remark
7 8 9 10 11
         
Form B[See sub-rule (2) of Rule 8]
No. Name and address of the person or institutionliable to be taxed Details of the circumstances and property Estimated value of the circumstances andproperty Other particulars
1 2 3 4 5
         
Form C[See Rule 13](Upper Foil)(To be written in indelible pencil with the help of double sided carbon paper)Receipt for payment to [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.]Rubber Stamp of Name of [Zila Panchayat] [Substituted by U. P. Act No. 9 of 1994.]Receipt No................
Book No. ............................................  
Demand Register No. ..........................  
Received from......................................  
(Rupees in words)................................  
On account of......................................  
In full/part payment of demand bill No.....................  
Rs. ........................................  
Place.....................................  
Dated....................................  
Cashier Mukhya AdhikariTax Collector,Clerk-in-charge of Demand andCollection Register,Karya Adhikari/Kar Adhikari
Accountant.
 
 
Form D[See Rule 18][See Section 158 (2)]To.The Collector,District..............Certified that the amount specified in Column No. 3 below is due from the person/persons specified in Column No. 1 below on account of tax on Circumstances and Property.The aforesaid person/persons ordinarily reside/own movable/ immovable properties in the district.You are, therefore, requested to recover from the aforesaid person/ persons, the said amount (along with the expenses on recovery) as arrears of land revenue and to remit the dues regarding the tax on Circumstances and Property as early as possible within a month of the recovery in the following manner :Details of the claim