tax as a source of own revenue of the ULB.
- Bring all properties into the tax net.
- Introduce system improvements to increase efficiency in tax ... assesses to pay tax on time.
- Build in buoyancy and elasticity in the tax base to achieve revenue growth.
- Reward honest tax payers and penalize
Nagar Nigam. Under the aforesaid scheme, it is mandatory that Property Tax (General Tax) Assessment must be done using Geographical Information System (GIS), Kanpur ... done because of various reasons. To implement the mandatory reforms in the property tax, the general assessment was to be done using GIS technology; Kanpur
losses have disappeared and there is positive income which can be taxed. But to apply it in cases where after adjustment, the return showing losses ... Board in the light of the recommendations of the Tax Reforms Committee headed by Prof. Raja J. Chelliah and it has been decided that prima
Taxes on land, ............ ..............
8. Taxes on personal property and circumstances, such as taxes, on houses, animals, hearths, windows, vehicles, chaukidari taxes, sumptuary taxes, and taxes ... read: "8. Taxes on land and buildings, animals, boats, hearths and windows; sumptuary taxes and taxes on luxuries. 9. Taxes on trades, professions, callings
taxes, besides user charges, for consideration of all the States.
a. Property/house tax : Property tax/house tax is the single most important local tax ... tax collectors. In most States, the tax rates have not been revised periodically and there is no standard mechanism for determination of property tax rates
appeal in which the validity of the U. P. Large Land Holdings Tax Act, 1957, (hereinafter called the Act) has been challenged on several grounds ... validity of the Act on the following three grounds : -- (1) that the tax was on the capitalised value of land and the U. P. Legislature
Apex Court decision:-
23. The order passed by this Court in Writ Tax No.524 of 2021 connected with other writ petitions was challenged ... Income Tax Act (IT Act) by the Finance Act, 2021 , radical and reformative changes are made governing the procedure for reassessment proceedings. Amended sections
cent on sales tax, State excise entertainment tax, stamp duties, agricultural income-tax, motor vehicles tax, electricity duties, etc., may give significant additional revenue which ... taxes, besides user charges, for consideration of all the States.
a. Property/house tax : Property tax/house tax is the single most important local tax
Supreme Court observed that while interpreting the tax statute, the literal and strict construction is to be applied. The Court has to read a fiscal ... State Warehousing Corporation v. Commissioner of Income Tax , AIR 1999 SC 1388; Arulnadar v. Authorised Officer, Land Reforms, (1998) 7 SCC 157; and Jagdish Chandra
Land Reforms Act, 1950 , even though the date of payment was deferred, was property and constituted an asset for the purpose of that taxing statute
