State of Rajasthan - Act
The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
RAJASTHAN
India
India
The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
Rule THE-RAJASTHAN-MUNICIPALITIES-LAND-AND-BUILDINGS-TAX-RULES-1961 of 1961
- Published on 1 June 1961
- Commenced on 1 June 1961
- [This is the version of this document from 1 June 1961.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title.
2. Definitions.
- In these rules, unless the subject or context otherwise requires:-3. Imposition of tax.
4. Preparation of assessment list.
5. Statement of new building etc.
- Every tax inspector, or where there is no tax inspector, every sanitary inspector, or any other officer authorised by the Board shall submit to the assessor half yearly statements showing building with in his circle which have been newly constructed or reconstructed or enlarged and the assess or shall upon receipt of such statement or upon receipt of notice under section 120 proceed to asses or reassess the annual letting value of the building and the amount of tax payable in respect thereof.6. Revision of assessment.
7. Form of notice under section 126.
- The notice required to be given to the Board under the proviso to sub-section 91) of section 126 shall be in form V.Form I[See Rule 4 (1)]Assessment List| ......Municipal Board/Council | District...... |
| S. No. | Ward No. | Name of the street or Mohalla in which theproperty is situated | Designation of the property either by name ornumber sufficient for identification |
| 1 | 2 | 3 | 4 |
| Name and address of the owner | Name and address of the occupier | Name of tenant and amount of rent paid per annum(or if there is more than one tenant, amount of rent paid byeach per annum) | Annual letting value of the building |
| 5 | 6 | 7 | 8 |
| Amount of tax assessed | Decision of the revising Authority | Result of appeal, if any | Remarks | ||
| Annual letting value | Amount of tax assessed | Annual letting value | Amount of tax assessed | ||
| 9 | 10 | 11 | 12 | ||
| ......Municipal Board/Council | District...... |
| S.No. | Receipt No. | Date of receipt | Name of owner & House No. | Amount of tax assessed |
| 1 | 2 | 3 | 4 | 5 |
| Date | Decision of the Revising Authority | Signature | Remarks | |
| Annual letting value | Amount of tax assessed | |||
| 6 | 7 | 8 | 9 | 10 |
| ......Municipal Board/Council | District...... |
1. Date
2. Number of House/Land
3. Mohalla
4. Name and address of owner/occupier
5. Amount of tax assessed for the years......... Rs........ p.....
6. The above mentioned House/Land shall remain/remained vacant and is/was unproductive of rent during....... (date month and year) to......... (date month & year).
7. The following portion of the aforesaid House/Land shall remain/remained vacant and is/was/are/were unproductive of rent. From..........(date month & year) to....... (date month and year).
| HOUSE | LAND |
| Storey | Rent................... |
| Number of rooms | Length............yd. |
| Name and particulars oftenant/owner who vacated. | Breadth...........yd.Area.........sq. yds. |
| Rank.................... | |
| PORTION |
8. The following portion/whole of the House/Land have been wholly or substantially demolished or destroyed otherwise deprived of value.
| HOUSE | LAND |
| Storey | Rent................... |
| Length............yd. | |
| Breadth...........yd. | |
| Number of rooms | Area.........sq. yds. |
| Rank.................... |
1. Kham Houses. - Under section 104 of the Rajasthan Municipalities Act, 1959 'Kham Houses' have been exempted from levy of this tax but the term Kham Houses has not been defined and difficulty is being experienced as to which type of houses should be taken as Kham Houses.
In common parlance a Kham House is a house made of kachha bricks with mud and sirki or Khaprel or thatched roofing. Partly kachha and partly pakka house should not be treated as Kham House. It will however, be noticed that under the provision of the Act, Building of which the annual letting value is less than Rs. 120/- (in the case of city Municipality) or Rs. 60/- (in the case of Municipal Board) are exempted from the payment of this tax. Ordinary the annual letting value of Kham Houses is not likely to exceed this exemption limit. Absence f a definition of the term Kham House should not therefore, present any difficulty in practice.2. Statutory deduction. - Annual letting value has been defined under clause (1) of section 3 of the aforesaid Act as annual rent of Building or Land exclusively of any furniture of machinery contained or situated therein. Doubts have been expressed as to whether the statutory deduction of 10% for repairs admissible under sub-rule (2) of rule 4 of the Rajasthan Municipalities (Land and Building Tax) Rules, 1961 should be allowed for calculating the rateable value of a property.
The words actual rent used in clause 91) of section 3 of the Act do not include the expenses on account of maintenance and repairs of a property and as such the statutory deduction of 10% should be allowed to be arrived at the rateable value.3. Calculation of rateable value of Buildings where the Lands belong to the Municipality. - Some cases are reported in which the Building has been constructed on Municipal had taken either on lease or rent. In such cases the ownership of the land vests in the Municipality concerned while the structure made thereon is owned by the rent payer. Doubts have been expressed as to whether the rent of land paid by the owners of the Building to the Municipality may be deducted from the annual letting value or not. The definition of the annual letting value contained in clause (1) of section 3 of the Act is very clear and does not contemplate to any deduction on this account. The reason appears to be that the rent paid may be equated with the loss of interest of capital in vested in the case of outright purchase. No deduction for rent of land should therefore be made.
4. Procedure for assessment of annual letting values. - A clarification has been sought as to how Cinema Buildings, Theatres, Restaurants, Hotels, Mills, Factories etc. should be assessed.
In the case of these buildings, the annual rent as verified by means of documents such as rent deed, receipts for rent paid etc., may generally be taken to be the annual rent unless there are reasons to believe that receipts of documents do not represent fair and reasonable rent. In the absence of the above documents or doubt with regard to the fairness and reasonableness of the rent paid, the rateable value could be arrived at by the comparison method, i.e. by comparing the rent charged for lying vacant or occupied by their owners can also be assessed by this method.In case of building where the above method is not easily applicable, the cost of the building may be assessed and the annual rent may be calculated as under-5. Whether the payment of tax confer any right of ownership. - It has also been suggested that a provision should be made in the rules that recovery of this tax from a particular person shall not confer any right in respect of such Building and Lands.
It is not necessary to provide this in the rules since the recovery of tax on Buildings and Land from a particular person does not confer any such right.6. Building and Lands assessed by Income Tax Department. - Doubts have been expressed as to whether the assessment of rent by the Income Tax Department for the purpose of Income Tax may be adopted for the recovery of house tax.
The assessment by the Income Tax Department has nothing to do with the assessment of tax on land and buildings and can, therefore, be ignored. The Municipality should make assessment in accordance with the provisions of the Act and the rules framed thereunder.7. Publication of assessment list in parts. - A quarry has been made whether assessment list can be published in part, it is clarified that the assessment list should be published in full and not in parts.
8. Date of levy of tax. - The notification directing the levy of tax on annual letting value was issued on the 30th June, 1960 and published in Official Gazette dated the 9th July, 1960. A doubt has been expressed as to whether the tax be recovered with effect from 1st July, 1960 or from the next quarter. It is clarified that the tax in question may be recovered with effect from the 1st October, 1960 and not from 1st July, 1960.
Instructions to Facilitate and Expedite Assessment of Tax on Land and Building[Circular No. Tax/F. 75 (Gen.)/1671/DLB./63, dated 25-1-1962.]Subject:- Assessment and recovery of tax on Land and Building.The Government had, under No. F. 8(89) LSG/60, dated the 8th June, 1962 issued certain clarifications regarding assessment and recovery of House Tax by the Municipalities but even now clarifications and quarries are being sought by number of Municipalities regarding the same.In order to facilitate and expedite assessment of Tax on Land and Building the following further instructions are issued for the guidance of all concerned:-1. The first step, which the Board has to take under Rule 4(3), is to give wide publicity that tax on lands and buildings has been imposed in the Municipal area indicating the date and rate at which the tax is to be levied. Publicity should be given by beat of drum and a copy of the notice should be pasted on the notice board at the Municipal Office. It would be better if some copies of the notice may be pasted on conspicuous places in the town.
2. Then the Board should take necessary steps regarding numbering of all the buildings and lands situated within the Municipal limits. It may be done either by affixing the number plates or by painting on the front walls on a conspicuous spot. While allotting the number to the buildings and lands, the number of the building may be kept as numberator while the number of ward as denominator.
3. After taking the above action, the assessor appointed for the purpose shall issue a notice under section 115 of the Rajasthan Municipalities Act, calling for the requisite information as required for the preparation of the assessment list. The requisition form, of course has not been prescribed but the information as is necessary of the completion of the assessment list should be called through a proforma (The Rajasthan Local Self Government Institute, Film Colony, Jaipur, have this proforma in their stock, which can easily be obtained and utilised for the purpose) from the owners or occupiers of lands and buildings. This proforma should be sent to the house owners and the requisite information should be obtained from the occupiers or owners of the houses within 15 days. In case any owner or occupier fails to give the information needed for the assessment purposes within the prescribed time limit the assessor should proceed to assess the lands or buildings to the best of his judgement as provided under section 115 (2) of the Rajasthan Municipalities Act, 1959. The particulars of accommodation in the house should invariably be given by the landlord in the proforma with measurements and if any portion of the houses is let out, the rent-deed executed between the parties should invariably be seen and a note to that effect be given in the respective files. In the absence of any rent-deed the original receipt of the rent paid by the tenant should be, obtained and placed in the file. As far as possible the annual rental value of the buildings should be calculated on the above basis. In case of doubt comparative method should be adopted. This will be applicable mainly in case of residential buildings.
4. As for commercial buildings, such as shops, warehouses etc., the above method can be adopted but as these places are fetching a considerable amount of rent, special care should be taken to find out the actual rent that is being paid by the tenant. For further verification the assessor should also see the account books of the parties to verify the correctness of the rent paid.
5. As regards Cinema Houses, Hotels, Restaurants, Mills, Factories etc., instructions have already been issued in the aforesaid Circular and should be followed. There is of course, a typing mistake in the said circular with regard to the assessment of cost price of the building according to the population of the town. The word 'Monthly' used in this respect for arriving at the rateable value should be read as annually.
6. As soon as all information required for the preparation of assessment list is available, entries in the register (Form 1) will be completed and the assessor will then issue a notice under section 116 and 117 of the Rajasthan Municipalities Act informing the public that the list can be inspected at the time and place mentioned in the notice and shall also mention the time not less than one months fixed for revising by the assessment list.
7. All objections received by the assessor shall then be put up before the revising authority for their consideration and orders as provided under section 117(4). After the disposal of the objections by the revising authority, a notice shall be issued as provided under section 117(6) intimating to the public that the list is open for inspection in the Municipal Office during office hours.
8. As soon as the list is finalised and authenticated, bills shall be prepared for the amount of the tax due and sent to the owner or occupier of the land or building. In this respect a procedure has been laid down in Chapter VIII of the Act from sections 147 to 160 and should be followed for the recovery of the tax.
It bears the concurrence of Secretary, Local Self Government Department, Rajasthan, Jaipur.Clarification Regarding Exemption limit of Land and Building Tax[Circular No. F. 1(5) DLB/62/10000-10142, dated 16-3-1964]fo"k; %&Hkou o Hkwfe dj dh eqfDr lhek ds laca/k esa Li"Vhdj.kbl foHkkx esa fofHk+++= uxjikfydkvksa }kjk bl vk'k; dh 'kadk;sa Hksth gSa fd Hkou o Hkwfe dj dh eqfDr lhek (Exemption Limit) tks jktLFkku uxjikfydk ( f}rh; la'kks/ku) vf/kfu;e] 1962 }kjk uxjikfydk ifj"knksa dh voLFkk esa 120) :i;s o vU; uxjikfydk ds fy;s 180) :i;s dh xbZ gS] og dc ls izHkkfor gksxh-vr% bl ifji= }kjk Li"Vhdj.k fd;k tkrk gS fd mDr la'kksf/kr eqfDr lhek fnukad 15&11&1962 ls izHkko'khy gksxh-Rates of Land and Buildings Tax[Order No. F. (34)/LSG/59, dated 30-9-1962, published in Rajasthan Gazette, Extraordinary, Part IV-C, dated 30-9-1962.]1. No. F. 4(34) LSG/57 dated 30-6-60
2. No. F. 4(34) LSG/57 dated 28-3-62
3. No. F. 8(105) LSG/61 dated 6-4-62
4. No. F. 4(34) LSG/59 dated 6-7-62
In supersession of the Notifications noted above and in exercise of the powers conferred by section 104 of the Rajasthan Municipalities Act, 1959 (Act no. 38 of 1959), the State Government hereby directs that all the Municipal Boards and Municipal Council (Except Jaipur, Ajmer, Beawar and Abu Road) shall within their respective limits, levy a tax n the annual letting value of the buildings and lands excluding agricultural lands at the following rates with effect from 1st October, 1962:-| Annual letting value | Rates of tax |
| Above the exemption limit and upto Rs. 300/- per annum | 4% |
| Above Rs. 300/- and upto Rs. 600/- | 5% |
| Above Rs. 600/- and upto Rs. 1,200/- | 6 ¼% |
| Above Rs. 1,200 | 7 ½% |
| 1. | Completing of house Numbering & issue of notices undersection 115 of the R. M. Act, 1959. | 31-12-1962. |
| 2. | Publication of notices under section 116. | [28-2-1963] [Amended by Order No. F. 4(34) LSG/59, dated 4-2-1963.] |
| 3. | Decision by the Revising authority. | [30-4-1963] [Amended by Order No. F. 4(34) LSG/59, dated 4-2-1963.] |
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| 300)#- okf"kZd rd | 4 izfr'kr |
| 300)#- vf/kd vkSj600)#- rd) | 5 izfr'kr |
| 600)#- vf/kd vkSj1200)#- rd) | 6 1@4 izfr'kr |
| 1200)#- ls vf/kd | 7 1@2 izfr'kr |
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| 300)#- okf"kZd rd | 4 izfr'kr |
| 300)#- vf/kd vkSj600)#- rd) | 5 izfr'kr |
| 600)#- vf/kd vkSj1200)#- rd) | 6 1@4 izfr'kr |
| 1200)#- ls vf/kd | 7 1@2 izfr'kr |
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| 300)#- okf"kZd rd | 4 izfr'kr |
| 300)#- vf/kd vkSj600)#- rd) | 5 izfr'kr |
| 600)#- vf/kd vkSj1200)#- rd) | 6 1@4 izfr'kr |
| 1200)#- ls vf/kd | 7 1@2 izfr'kr |