The rajasthan lands and buildings tax act, 1964
rajasthan · 1964
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Levy of lands and buildings Tax
- S. 4Determination of market value.
- S. 6Exemption
- S. 6ATaxing authorities
- S. 7Owner of land or building liable to submit return
- S. 8Return by whom to be signed.
- S. 9Collection of information
- S. 10Assessment of market value by assessing authority
- S. 11Procedure in case where no return is filed.
- S. 12Copy of the order to be sent to the assessee, Director and prescribed officer.
- S. 13Commencement of liability in certain cases.
- S. 14Duration of tax determined under section 10 or 11
- S. 15Amendment of assessment order
- S. 15ARealisation of tax and penalty
- S. 15BLand and Building Tax escaping assessment
- S. 15CTax to be first charge on land or building.
- S. 15DRecovery of tax from occupier in certain cases
- S. 15EObligation of transferor and transferee to give notice of transfer. -
- S. 15FObligation of the owner to give notice in certain circumstances.
- S. 16Appeals
- S. 16APenalty
- S. 17Penalty for default of payment of tax
- S. 17AInterest on failure to pay tax or other sum payable
- S. 18Appeal against penalty
- S. 19Revision
- S. 20Refund.
- S. 21Power of Government to exempt, reduce or remit tax
- S. 21ASurvey of lands and buildings
- S. 22Production of documents, record, accounts or other particulars in respect of land or building
- S. 22APower to rectify any error apparent on the face of the record.
- S. 22BTaxing authorities to follow orders, etc. of the Director
- S. 23Power of entry and inspection
- S. 24Book of Assessment
- S. 25Power to take evidence on oath
- S. 26Assessing Authorities, officers and servants to be deemed public servants
- S. 27Indemnity
- S. 28Bar of suits In civil courts
- S. 29Appearance by authorised representative
- S. 30Power to make rules
- S. 31Power to remove difficulties