Amendment status not verified — confirm the current text below against the official source.
" Nedungadu Commune Nedungadu Municipal Panchayat Council Council. _________________________________________________________________________________ + The Schedule came into force on the 26th day of January 1974 vide EG NO. 11 dt. 17.1.1974. * The following entries against Sl No. 1, namely:- [1. Puducherry - Oulgaret Commune Panchayat Council - Oulgaret Municipal Council] were deleted from the Notification by the Government of Puducherry declaring the Oulgaret Commune Panchayat as a Municipality and the entries “2 to 11” were renumbered as “1 to 10” vide Act 11 of 1993. The Notification was issued vide Go.Ms. No. 241/94/LAD dt. 12.1.1994. 652 +SCHEDULE – II [See section 130 (4)] HOUSE TAX Basis of levy Minimum rate per year Maximum rate per year (1) (2) (3) (a) If the tax is levied on 1/10 per cent of the capital 4/5 per cent of the the basis of the capital value. capital value. value. (b) If the tax is levied on 1.3/5 per cent of the 16 per cent of the the basis of the annual annual value. annual value. value. (c) If the tax is levied on the basis of classified plinth area – (i) Terraced 1-20 P. every 10 square 4.80 P. for every metre or part thereof of 10 square metre of the plinth area. part thereof of the plinth area. (ii) Partly terraced and Re.0.80 P. for every 10 2.40 P. for every partly tiled or square metre or part 10 square metre or thatched. thereof the plinth area. part thereof of the plinth area. (iii) Tiled Re.0.64 P. for every 10 1.60 P. for every square metre or part 10 square metre or thereof of the plinth area. part thereof of the plinth area. (iv) Partly tiled and Re.0.40 P. for every 10 1.20 P. for every partly thatched. square metre or part 10 square metre or thereof of the plinth area. part thereof of the plinth area. (v) Thatched Re. 0.32 P. for every 10 0.80 P. for every square metre or part 10 square metre or thereof of the plinth area. part thereof of the plinth area. + The Schedule came into force on the 1st day of August, 1976 vide EG No. 342 dt. 29.7.1976. 653 +[SCHEDULE –III] [See section 143(2)] PROFESSIONAL TAX Class Half-yearly Maximum Income Half-yearly tax From To (1) (2) (3) (4) ₹ ₹ ₹ I Upto 99,999 ………. Nil II 1,00,000 2,00,000 250 III 2,00,001 3,00,000 500 IV 3,00,001 4,00,000 750 V 4,00,001 5,00,000 1,000 VI 5,00,001 ………. 1,250 and above + This schedule has been substituted vide, Act 4 of 2017 with effect from 11.05.2017 in lieu of the Schedule published vide Notification published in EG No.342 dated 29.07.1976. 654 +SCHEDULE – IV (See section 149) Description of instrument. Amount on which duty should be levied.