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CHANDIGARH ADMINISTRATION LOCAL GOVERNMENT DEPARTMENT (NOTIFICATION)

rules · 1994 · Chandigarh

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Parent: The PUNJAB MUNICIPAL CORPORATION LAW (EXTENSION TO CHANDIGARH) ACT, 1994 (15fddee35c054f44804a4b018835a3202f3eddc5)

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. CHANDIGARH ADMINISTRATION LOCAL GOVERNMENT DEPARTMENT (NOTIFICATION) The 3 rd June 2003 No.714 -FII (8)-2003/3470 With reference to Chandigarh Administration, Local Government Department's notification bearing No. 774FII(8)-2003/2774, dated 7 th May, 2003 and in exercise of the powers conferred by sub -section(1) of Section 399 of the Punjab Municipal Corporation Act, 1976, as extended to the Union Territory, Chandigarh by the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994 (Act No. 45 of 1994), the Administrator, Union Territory, Chandigarh, hereby makes the following Byelaws, namely : - BYE -LAWS SHORT TITLE AND COMMENCEMENT These bye-laws may be called the Chandigarh Municipal Corporation (Tax on Commercial, Industrial and Institutional Lands and Buildings) Bye-Laws, 2003. ii) They shall come into force from date of their publication in the Official Gazette. DEFINITIONS : In these Bye-Laws :- "Act" means the Punjab Municipal Corporation Act 1976 as extended to Union Territory, Chandigarh by the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994 (Act No. 45 of 1994). ii) "Bye-Laws", means the Bye-Laws including the Self Assessment Scheme 2003 annexed thereto. iii) "Section" means a Section of the Act. iv) "Tax" means Tax on Commercial, Industrial and Institutional Lands and Buildings. "Rateable Value" stands defined in Section 93 of the Act, and the procedure stands prescribed in the Self Assessment Scheme-2003 annexed thereto with these Bye-Laws. vi) 'Vacancy' means as referred to in Section 141 of the Act. vii) "Appellate Authority" means the authority or Officer as the Administrator may from time to time by order to be published in the Official Gazette, prescribe under Section 146 of the Act. viii) "Assessment Year" means th

Rule TOC

3 · DATE OF LEVY OF TAX
4 · TAX TO BE PAID IN TWO INSTALMENTS AND TIME LIMIT .
5 · PAYMENT OF TAX WHERE TO BE MADE.
6 · MODE OF PAYMENT.
7 · ONE BILL TO BE ISSUED FOR ONE PROPERTY.
8 · ONE OR SEVERAL BILLS IF AN OWNER DOES NOT WISH TO OPT FOR THE SELF ASSESSMENT SCHEME -2003 FOR SEVERAL PROPERTIES OWNED BY ONE PERSON.
9 · DEMAND AND COLLECTION REGISTER.
10 · REMISSION OF TAX DUE TO DEMOLITION OR VACANCY FOR BUILDING
11 · INSPECTION BY MUNICIPAL STAFF OF VACANT PREMISES.
12 · COPIES OF BILLS.
12A · ASSESSMENT OF LIABILITY OF TAXES ON LANDS AND BUILDINGS WHEN PREMISES ASSESSED ARE LET OR SUBLET.
13 · (A) ASSESSMENT LIST
14 · PROCEDURE WHERE NAME OR PERSON PRIMARILY LIABLE FOR TAXES CANNOT BE ASCERTAINED .
15 · INSPECTION OF ASSESMENT LIST IF SELF ASSESSMENT SCHEME IS NOT OPTED.
16 · REGISTER OF OBJECTIONS IF SELF -ASSESSMENT SCHEME IS NOT OPTED.
17 · AMENDMENT OF ASSESSMENT LIST : -For the assessee other than
18 · WHERE ONE OR MORE PARTS OF ANY BUILDING BE TREATED AS SEPARATE PROPERTY .
19 · NOTICE OF TRANSFER OF TITLE.
20 · APPOINTMENT OF AGENTS BY NON -RESIDENT OWNERS.
21 · PRESENTATION OF BILLS : -If Self Assessment Scheme is not opted:-
22 · LIABILITY TO FURNISH RETURNS
23 · PENAL CLAUSE
24 · PROVISION OF APPEAL
25 · PUBLICATION OF RATES OF TAXES.
CHANDIGARH ADMINISTRATION LOCAL GOVERNMENT DEPARTMENT (NOTIFICATION) — The PUNJAB MUNICIPAL CORPORATION LAW (EXTENSION TO CHANDIGARH) ACT, 1994 — Roop's Law Assist Statutes