Amendment status not verified — confirm the current text below against the official source.
Amendment of Section 127 of the Bihar Act 11, 2007- In said Act in section- 127 the following amendments shall be made, namely- (i) In clause (a) in subsection-(1) after the words “Buildings” the words “including vacant Land” shall be inserted. (ii) In subsection (1) clause (l) shall be substituted as follows, namely- “(l) Communication towers and related structures/ Disc antennas.” (iii) In first proviso to sub-section (3) after the words “provided that” the words “every person liable to pay Property Tax on lands and buildings shall within 30 days of acquiring land or building or both, intimate the Municipality of such acquisition of property for assessment of Property Tax. Failure to give such information shall make him liable to assessment from the date of acquisition of property together with penalty in the range of 25 percent to 100 percent of the arrears becoming due on account of suppression of information as may be prescribed under Rules by the State Government shall be inserted.” (iv) In second proviso in sub-section-(3) the words “any discrepancy or under assessment” shall be substituted by the words “any willful suppression of material information essential for assessment of Property Tax” (v) In sub-section (4) a new clause (ii) shall be inserted as follows, namely- (ii) For the purpose of determining whether a holding is situated on Principal Main Road, on the Main Road or on any other Road, road facing the main entrance of each holding shall be the deciding factor. In case where the properties are located on more than one road, Principal Main Road shall prevail over the Main Road and the Main Road shall prevail over other Road.” 19 बहार गजट (असाधारण), 27 मई 2011 (vi) In sub clause (ii) of clause (c) of sub-section (4) after the words “corrugated sheet” the oblique/and words”/stone or any other permanent material” shall be inserted. (vii) After clause (c) of sub-section (4) (1) the new clause (d) and (e) shall be inserted as follows, namely- "(d) Type of Occupancy:- (i) Self-occupied; (ii) Tenant Occupied (e) Type of non-residential use of Holdings (i) Hotels, restaurants, clubs, cinema houses, Guest Houses, Marriage Halls and all places of entertainment; (ii) Shops, show rooms; (iii) Commercial offices, banks, hospitals and nursing homes, dispensaries, laboratories, (iv) Government Offices and institutions (v) Industries, workshops; (vi) Schools, colleges and other educational institutions, research institutions; (vii) Educational and social institutions run by charitable trust on no-profit no-loss basis for the benefit of poor, physically challenged, social security of women and children; (viii) Religious places, and (ix) Any other holdings not covered under (i) to (viii)." (viii) In sub-section (6) a Proviso shall be inserted as follows, namely- “Provided that in cases where the property is found locked, or is not accessible for the measurement of carpet areas for any reason whatsoever, the Municipality shall take into consideration 75 percent of the plinth area of the property as carpet area for the purposes of assessment of Property Tax until the property becomes accessible in subsequent year.” (ix) In clause (i) of Sub-section (7) the words “and the type of construction of holdings” shall be substituted by the words type of construction, occupancy of the holdings and type of non-residential use of holdings.” (x) After clause (iv) in Sub-section (8) of a new clause (v) shall be inserted as follows, namely- “(v). Property Tax on vacant land shall be levied annually within minimum and maximum of Re. one and Rs. 5 respectively per square meter of vacant land depending on the situation of land falling in the criteria given in Section-127(4)(1)(a). The rates to be levied shall be determined from time to time under the under Rules to be framed by the State Government”