tax in cases of failure to submit returns; (7) to collect service charges in respect of properties exempted from property tax; (8) to collect penalty ... with the sanction of the Government before imposing tax; (iii) to reduce the rate of property tax on vacant land from the existing rate
Bombay Police Act, 1951
BOMBAY PRESIDENCY
India
Bombay Police Act, 1951
Act 22 of 1951
corporation and municipal areas, to exempt them, from the payment of property tax. Their main contentions are that the institutions are being ... have decided to exempt the educational institutions from the payment of property tax. It has also been decided that such exemption should be with effect
Urban Local Bodies Acts is levied as property tax. This system of levying the property tax leads to arbitrary assessments and malpractices. Therefore, the Government ... property tax as per the Tamil Nadu District Municipalities Act, 1920 instead of the house tax they had levied, previously. The property tax being
tax in cases of failure to submit returns; (7) to collect service charges in respect of properties exempted from property tax; (8) to collect penalty ... requirement of sanction of the Government to levy tax; (4) to reduce the rate of property tax on vacant land from the existing rate
into consideration, the property tax or house tax fixed for the building at the time of letting in the property tax register or house tax ... property tax or house tax prevailing immediately before the date of the application was fixed. (3) If there is no property tax or house tax
such tenements are separately assessed to the property tax, the urban immovable property tax shall be assessed on the annual letting value of the building ... lands from the levy of Urban Immoveable Property tax.
- The Urban Immovable Property Tax shall not be leviable in respect of the following:- (a) buildings
laws which relate to levy and collection of property taxes, namely the Property Tax Bye-Law, 1953 (hereinafter referred to as the Property Tax ... file an appeal against a tax or against a rateable value after a bill for any property tax assessed upon such value has been presented
completion as intimated to the concerned authority or of assessment to property tax, whichever is earlier, and, where the premises have been constructed in stages ... thereof was sent to the concerned authority or was assessed to property tax, whichever is earlier. Explanation V.- " Premises constructed" shall include- (i) re- building
rate payer" means a person liable to pay any rate, tax, cess or licence fee under this Act; (42) " rateable value" means the value ... laws made thereunder for the purpose of assessment to property taxes; (43) " regulation" means a regulation made by the Council under this Act by notification