Section 4 in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
4. Preparation of provisional assessment list
- As soon as may be after the commencement of the Act, and thereafter every time a fresh assessment list is required to be prepared for an urban area, the Assessing Authority shall prepare or cause to be prepared a provisional assessment list of all lands and buildings situate in the urban area in Form I containing the following particulars, namely,-(a)the name of the division, street and ward in which the land or building is situate;(b)description of the land or building sufficient for identification;(c)the name and address of the owner;(d)the name of the occupier;(e)the annual letting value;(f)the amount of the tax assessed;(g)if the property is exempted from tax a note to that effect.(2)For preparing the assessment list the Assessing Authority shall get the entire area divided into convenient division and assigned to each land or building situate therein a serial number which shall, as far as possible, he marked conspicuously on, at, by or near it :Provided that where the serial numbers have already been marked by the local authority, the same shall, so far as may be, be adopted for this purpose.(3)The assessment list may, if the Assessing Authority thinks lit, be made in separate parts, one for each division formed under sub-rule (2).(4)In areas where the annual letting value of lands or buildings situate in an urban area has already been determined by the appropriate local authority under the provisions of any of the enactments mentioned in clause (d) of Section 2, the provisional assessment list referred to in sub-rule (1) shall be prepared in the manner described in sub-rule (5).(5)There shall be obtained from the local authority concerned two certified copies of the assessment list for the time being in force in the urban area showing the lands and buildings assessed and the annual letting value to which they are assessed. The same shall then be utilized for preparing the provisional assessment list under these rules by getting entered therein the amount of the tax payable under the Act in respect of each land or building shown therein :[Provided that when the annual letting value is revised under the proviso to sub-clause (a) of clause (i) of Section 5 or where the State Government directs by an order under sub-clause (b) of the said clause that the annual letting value of lands and buildings situate in the urban areas be determined or revised, the procedure to be followed in preparing the assessment list shall, subject to the provisions of clause (ii) of the said section, be as laid down in sub-rules (1), (2), (3), (6), (7), (8), (9) and (10).] [Substituted by Notification No. 4310-1806-V-SR, dated 21-10-1966](6)The Assessing Authority may serve on the owner a notice in Form II and the owner shall furnish return in Form III. The Assessing Authority may also require the owner to produce accounts of rent.(7)An enquiry shall be made about the gross annual rent earned or which could reasonably be earned in respect of the property during the financial year, immediately preceding the current financial year.(8)If in the opinion of the Assessing Authority the average gross annual rent of any property ascertained under sub-rule (7) when compared with any other property in that locality, be not fair or reasonable, the Assessing Authority shall determine, from such other data as may be available, the gross annual rent at which such property may reasonably be expected to let from year to year.(9)If a building contains more than one portion not belonging to the same owner, every such portion may be treated as a separate building for the purpose of these rules but not until satisfactory evidence, which shall be either a decree of Court of law or a registered document, has been given in proof of the separate ownership thereof.(10)In determining the annual letting value of lands and buildings, the following factors shall be taken into consideration,-(i)the use to which the land or building is being put or, where it is lying vacant, the use to which it may be put;(ii)the proximity to or distance from a developed or developing area;(iii)the approach to the land or building;(iv)the state of public amenities regarding water supply, lightning and sanitation.
