Format Name, If any
||Tax/Fee should be imposed
by the corporation u/s 87 of Haryana M.C Act.
1994 with prior permission of the Government
i. Tax on building
and lands ( House)
iii. Show Tax
iv. Tax on vehicle under
Motor Vehicle Act. 1988 ( Act. 59 of 1988)
v. Tax on Driving licenses
issued under the Motor Vehicle 1988(Act. 59
of 1988) with the corporation area.
Any other tax that may be imposed under the
provision of Haryana Municipal Act. 1973.
vii. Fee, Fee on Advertisement
other than advertisement in the newspaper.
viii. Fee on building applications.
ix. Development Fee (charges)
for providing and maintaining civic amenities
in certain areas.
|As per Govt.
|As per Govt. Rules
|| Municipal Corporation shall
cause an assessment list of all land and buildings
in Municipal Corporation area.
||After every Five years
|| After preparation of assessment
list Commissioner shall give public notice
thereof and of the place where the list or
a copy of assessment may be inspected
||U/S 97 (2)(3)
|| Any objection to ratable
value or any other matter or entered in the
assessment list shall be made in writing to
the commissioner before date fixed in the
notice and shall state in what respect the
annual value or other matter is disputed and
all objections so made shall be recorded in
a register to be kept for purpose.
||Commissioner/Z.T.O/ Tax Superintendent
||U/S 97 (4)
objection, objection form
||The objection shall be inquired
and the person making them shall be allowed
may opportunity of being heard either in person
or by his authorized agent by a Corporation
constituted by worthy Commissioner.
|| After disposal of all objections
and revision of rate-able values has been
completed the assessment list shall be authenticated
by the signature of the worthy Commissioner
or as the case may be the officer authorized
by him in his behalf.
|U/S 97 (6)
|| The assessment list so authenticated
shall be deposited in the office of the corporation
and shall be open for inspection free of charge
during office hours so all owner, lessees
or occupier of land and building comprised
therein or the authorized agents so such persons
and a public notice i.e. so open shall forthwith
||Assessment made by the Corporation
shall valid for 5 Years. In this period Supplementary
assessment may be done by the Corporation
but new list not to be prepared every year.
|| After completion of all process
of assessment, House Tax bill prepared ward
wise and entered demand/ assessment register.
|30 days after final publication of assessment
||After this the House Tax bills
distributed to the concerned , if the amount
specified in the bill is paid with in the
period of 15 days from the presentation thereof
a rebate of 10 % shall be allowed in the amount
tax/fee. If the tax/fee is not paid within
30 days of the due date an interest @ 1 %
pm shall be charged of every calendar month
||Tax Superintendent /Tax Inspector/Bill distributer/
G-8, Bill Distribution Register
|| If any sum due on account
of tax/fee payable under the act, if would
be recovered together with the cost of recovery
by all or any of the following process
i. Declaration under arrear
of land revenue.
ii. By distrait and sale
of defaulter’s moveable property.
iii. By attachment and sale
of defaulter’s immoveable property.
iv. In case of taxes on land
and building by the attachment of rent due
in respect of property.
v. By a suite.
||From time to time