Amendment status not verified — confirm the current text below against the official source.
!I) For the purpose of levy of property tax, every building shall be Assessmefit assessed toget4er with its site and otfier adjacent premises occupied as an and appurtenancef hereto. ' calculation of property tax, (2) The property tax shall be calculated as follows :- (a) Firstly, the basic property tax for a building shall be calculated at the rate fixed by the council. (b) Secondly, theadditional basic property tax rl,r sucb building shall he calculated at the rate fixed by the council and added to the basic property tax so arrive!! i:t under clat.se (: ). (c) Thirdly, on the quantum of amount ;arrived at under clauses (a) and (b), the concession havingregard to the age of thb building at the r2te fixed by the Council shall be deducted and the aam!~llt SO arrived at shall be the property tax payable in respect of any building for every half-year and shall be paid by the owner Gr occupier of such building within the half-year period. Explanation.-For the purpose of this sub-section., the expression "half-year" shall be from the 1st dsly of April tc the 30th day of September and from the 1 day cf Octobei to the 3': st day of March of P year : Provided that in the case of any Government or railway building a concession shall be allowed in calculating the property tzix in such manner as may be prescribed. I ' ,:' 1 :. I (3) The Commissioner shall issue a property tax book co~taining a!l !he , I If details of the buildink di'land and the ptbpeYty thx palableip relation to sucli btllldtnq , ' I . , a , y or land in such form as may be prescribed. , , I / (4) (a) Where there is any land without any building situated within the muni- cipal limits, the Cnmmisric:ner shall determine the property tax payable for I !,,I~, such land at the rate fixed by the Council. (b) Where there'is any land with building situated within the ~nunicipal limit, and if the extent of the land left vzcant is twice the plinth area of the buildrng, the Commissiqner shall determine the property tax on the vacant land which exceeds twice the plmth area of the building at thie rate fixed by the Council: Provided that no property tax on any land shall be Ievied under this sub-section if the extent of snch land with or without any bullding thereon, does not exceed two thousand and four huridred square feet. (5) The Council may, subject to such rules as may be made by the Government, by notiflcaticn, in this behalf exempt any building having a carpet area noten~eding one hundred square feet, anstructedwith mud wallsand thatch* ,,*f, from the levy of p r o ~ e f i ~ tax. 3 6 The general revision of the assessment OP property tax in r'ation!o the and land situated within the Ulunioipal limit be mads Once ln five accordance with the years. ~h~ ~ ~ ~ ~ i s ~ i o ~ e r may revise the property tax prov isions of this Act and the I U ~ D ~ mado therounder General revision of propert'' tax. - u,. r u w idl-b ~ L U L V . II.A.LI&U ~ A U i d ~ l u b b d u l . Jb bhGd3b ( i o u LUL k)Ludw~-J L*-b.- ex~mptjon~. (a) places fet apalt for public worship and either actually so used or used for no other purpose ; (b) choultries tor the occupation of which no rent is charged and choultries the rent aharged for the occupation of wbich is used exclusively for charltable purposes ; (c) buildings uscd for educational purpohc including hostels attached thorulo and plrtca~ "nod lor tlic charitabio purpose nf aholtoring the daetitutas or urli~rruln i~rld orphirrt;ryu.u, l~omon and nchoolsl for tha,deaf and dumb, naylum for tho sgod and fallon women and such airnilas institutions, run purely on phrlu~lthropic li~lcs as are approved by the Council ; (e) charitable hospitals and dispensaries but not includ ng residential quarters attached thereto ; (f) such hospitals and dispensaries maintained by railway administration as may, from time to time, be notifled by the Government, t ut not including resi- dential quarters attached there10 ; (g) burial 2nd barnin2 gro.!nl!s included in the book kept in the muni~ipa ofice ; (11) the bel of any river or canal or any river or canal belonging to Govern- ment and which do not provide any income to the Goverl~ment or any Gavernment la7d set apart for rzcreatic n purposes or any other Governmellt property being neither building nor land from which in the opinion of the Government ally income I could not bc tlcrrvect :IS m'cy fro ,J tjmc to limo, bi no~ifiecl by the Govornmel~t : 1 Provided tha: nothing contained in clauses (a), (c) and (e) shall be deemed to exampt any buildiilg or 'and from property tax ally building or land for which rent or service chargt: is payable by the person asing the same fo; the purposes referred to in the said clauses, 2ollection of