Whether all
the properties are subjected to payment of tax ?
Tax is
levied on all the buildings, land, structures with land and all the
non-agricultural lands within the limits of Corporation, Municipality, Village
Panchayat, etc., excepting the properties which are specific ally exempted from
tax under Law.
I have rented
out my property, can I receive the property tax Bill at a different mailing
address at my risk ?
Yes, you can
specify a different correspondence address.
What are the
modes of payment of tax bill?
You can pay
your bill by way of Cash either in the counter of the concerned Office or in
the Bank; and alternately you can make payment of by way of cheque or demand
draft. Now-a-days you can pay the tax
bill through ‘on line’ mode of payment also.
How a
property is assessed to tax if it is used for both residential and
non-residential (commercial) purposes ?
The
residential portion is charged at residential rates and the commercial portion
is charged at commercial rates, as fixed by the Authorities, from time to time.
What are the
guidelines for payment of tax by way of cheque ?
Please make
sure that the cheque/s you are submitting for payment of tax do contain
‘account payee only’ crossing and the same may be drawn in the name of
‘Commissioner’ of the concerned Municipal Corporation/Nagara Palike. Further,
please retain the property tax bill and the receipt issued by the authority for
having received the payment, since the same may be required for various
purposes, in future.
How tax is
levied on long time unused/abandoned property ?
The
Municipal authorities are not concerned with as to whether the property is
being used or not for a particular period of time.Further, it is also not possible to keep
track of occupancy of the property.Therefore, property taxes are levyable till the property is in existence.
What action
could be contemplated against buildings constructed in violation of rules ?
When
buildings are constructed without obtaining necessary official plan approval
from the concerned Municipal authorities and if the buildings are constructed in
violation of the directions and the rules made there under, the Officials of
the tax department may assess the tax liability and levy penalty to the extent
of twice the assessed amount. Further,
till all the violations in the building construction are not
rectified/set-right, the penalty imposed will be allowed to continue. This levy of penal tax will be in addition to
the action against such unauthorized building constructions, as per Law prescribed from time to time.
Whether a
tax payer derives any right on the property upon payment of tax under Self
Assessment Scheme ?
No. Payment
of Property tax does not give a tax payer any ownership right over the
property. All the buildings, lands falling within the jurisdiction of City
Municipal Corporation/Town Municipal Council/Town Panchayat, Village
Panchayat, etc., are liable for tax.
There is no restriction that you should have Khatha, Mutation or Record of Rights etc., to pay the tax and further the Owners of any un-numbered
property of the Municipal Corporation also have to pay the property tax and
submit the particulars of the building/structure/property.
What type of
action will be taken against the tax evaders who do not pay the property tax ?
Under the
Self Assessment Scheme, owners of all the buildings, properties and the lands
falling within the limits of the Corporation shall voluntarily calculate and
pay the tax and thereupon submit the tax paid challan with the property details
within 30th June of every year compulsorily.The Owners or the Occupiers not following the said procedure will be
issued claim notice under the Karnataka Municipal Corporation Act, 1976 and
there after the movable properties of the owners or occupiers not paying the
tax and penalty within 30 days thereof will be attached and the tax and penalty
payable will be realized by disposing of the said properties in auction and
with regard to the remaining tax, necessary application will be filed before
the competent Court of Judicial Magistrate and an order will be obtained for
levy of twice the penalty of remaining tax payable.
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