The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961 — The RAJASTHAN MUNICIPALITIES ACT,2009

The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961 Published vide Notification No. F. 8(89) LSG/60, dated 1-6-1961, published in Rajasthan Gazette, Part 4-C, dated 27-7-1961 In exercise of the powers conferred by section 1 (297) read with section 104 of the Rajasthan Municipalities Act, 1959 (Rajasthan Act 38 of 1959), the State Government hereby makes the following rules, namely:- Short title. - (1) These rules may be called the Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961. These rules shall come into force after one month from the date of their publication in the Official Gazette. Definitions. - In these rules, unless the subject or context otherwise requires:- "Act" means the Rajasthan Municipalities Act, 1959 (Rajasthan Act 38 of 1959); "Agent" means any person, who acts under proper authority for an owner or any occupier of building or land; "Assessor" means an assessor appointed under section 114; "Form" means a form appended to these rules; "Revising Authority" means any authority or Officer referred to in sub-section (2) of section 117 to whom objections under sub-section (1) of that section may be made; "Section" means a section of the Act, and "Tax" means the tax mentioned in clause (1) of section 104. Imposition of tax. - (1) Subject to the provisions of sections 104 and 107 and of any orders made or notifications issued by the State Government under either of those sections, the tax shall be leviable in a Municipality at the rate and from the date specified in the notification issued under section 104 by the State Government in respect of such Municipality. The date so specified shall be the first day of January, April, July, or October of a year. A copy of the notification referred to in sub-rule (1) shall, as soon as may be,