Section 94 - Taxes which may be imposed
(1) Subject to the general or special orders of the Government, a municipal council, -
(a) after observing the preliminary procedure required by section 95, and
(b) with the sanction of the Government and at rates not exceeding those specified in 1 [Schedules I, III, IV, VI and VII;] may levy any one or more of the following taxes:--
(i) a tax on buildings or lands or both or lands or both situated within the 2 [municipal area];
3 [(ii) x x x]
(iii) a toll on vehicles, specified in Schedule III entering the said 2 [municipal area], but not liable to taxation under clause (iv);
(iv) a tax on all or any vehicles, (other than motor vehicles) boats 4 [x x x] specified in Scheduled IV used for riding, draught or burden, kept within the said 2 [municipal area] for use;
4 [(v) to (vii) x x x]
(viii) a water-rate or water-rates for water supplied by the municipal council 5 [imposed in one or more of the following forms that is to say, in the form of a tax assessed on buildings and lands or in any other form including in the form of charges for such supply], fixed in such mode or modes as shall be best adapted to the varying circumstances of any class of cases or of any individual case;
(ix) a lighting tax;
6 [(x) x x x]
7 [(xi) x x x]
(xii) a duty on transfers of immovable property in the shape of an additional stamp duty;
(xiii) a tax on advertisements (other than advertisements published in newspapers) erected, exhibited, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view in any manner whatsoever visible from a public street or public place (including any advertisement exhibited by means of cinematograph):
Explanation 1.--The word "structure" in this sub-clause includes any movable board on wheels used as an advertisement or an advertisement medium;
Explanation 2.--'public place' for the purpose of this sub-clause, means any place which is open to the use and enjoyment of the public, whether it is actually used or enjoyed by the public or not;
Explanation 3.--The word "advertisement" in this sub-clause means any word, letter, model, sign, placard, notice, device or representation, whether illuminated or not, in the nature of, and employed wholly or in part for the purpose of, advertisement, announcement or direction;
Provided that, --
(a) no tax imposed as aforesaid other than a 4 [x x x] water-rate shall, without the express approval of the Government, be leviable in respect of, --
(i) any building or part of any building belonging to the Central Government or any State Government and used for purposes of Government and not used or intended to be used for residential or commercial purposes;
(ii) any land belonging to the Government not used for commercial purposes;
(iii) any vehicle, 4 [x x x] or other property belonging to the Central Government or any State Government and used for purposes of Government and not used for commercial purposes;
(iv) any building or part of a building used as a place of public worship or used for a charitable purpose;
(b) no tax of any kind imposed as aforesaid shall be leviable in respectof the Palace in Mysore City;
4 [(c) x x x]
(d) the municipal council, in lieu of imposing separately any two or moreof the taxes described in clauses(i), 4 [x x x], (viii) and (ix), may impose a consolidated tax, assessed as a tax on buildings or lands, or both, situated within the 2 [municipal area];
(e) no tax shall be levied on any advertisement which, --
(i) relates to a public meeting, or to an election to Parliament or the State Legislature or the municipal council, or to candidature in respect of such an election; or
(ii) is exhibited within the window of any building if the advertisement relates to the trade, profession or business carried on in that building; or
(iii) relates to the trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to any sale or letting of such land or building or any effects therein or to any sale, entertainment or meeting to be held on or upon or in the same; or
(iv) relates to the name of the land or building, upon or over which the advertisement is exhibited, or to the name of the owner or occupier of such land or building; or
(v) relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration;
(vi) relates to any activity of the State Government.
Explanation (i).--A certificate issued by the Central Government or any State Government or any officer duly authorised by the said Government, --
(a) that any building or part of a building is used for purposes of Government and not used or intended to be used for residential or commercial purposes; or
(b) that any land is not used for commercial purposes; or
(c) that any vehicle, animal or other property is used for purposes of Government and not used for commercial purposes, shall, for purposes of clause (i), (ii) or (iii) of proviso (a), be binding on the municipal council:
Provided that the Central Government or the State Government, as the case may be, may either suo motu or on the application of the municipal council, revoke or modify any such certificate, and the certificate as modified shall be binding on the municipal council.
Explanation (ii).--The following buildings or portions of buildings shall not be deemed to be used as a place of public worship or for a charitable purpose within the meaning of clause (iv) of proviso (a), namely:--
(a) buildings or portions thereof in which any trade or business is carriedon;
(b) buildings or portions thereof in respect of which rent is derived; and
(c) buildings or portions thereof in respect of which rent is payable bythe person or persons using the same.
(2) Notwithstanding anything contained in sub-section (1), --
8 [(a) x x x]
(b) every municipal council shall levy such taxes 9 [on buildings or lands or both] under clauses(i), 4 [x x x], (viii) and (ix) of sub-section (1) the aggregate of which shall not be less than, --
(i) 10 [fifteen] per cent of the annual rateable value in the case of 2 [town municipal councils];
(ii) 10 [twenty] per cent of the annual rateable value in the case of the 2 [city municipal councils].
(3) The taxes specified in sub-section (1) shall be assessed, levied and collected in accordance with the provisions of this Act and the rules made by the Government under section 323.
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1. Substituted by Act 21 of 1979 w.e.f. 31.3.1979.
2. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
3. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
4. Omitted by Act 36 of 1994 w.e.f. 1.6.1994.
5.Substituted by Act 33 of 1984 w.e.f. 7.4.1964.
6. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
7. Clause (xi) and proviso omitted by Act 26 of 1982 read with Act 22 of 2000 w.e.f. 27.7.1982.
8. Omitted by Act 39 of 1976 read with Act 22 of 2000 w.e.f. 1.4.1976.
9. Substituted by Act 39 of 1976 read with Act 22 of 2000 w.e.f. 1.4.1976.
10. Substituted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 94A - Water supply cess
1 [94A. Water supply cess.--
Where a municipal council levies tax on buildings or lands under section 94, it shall, in addition, levy a water supply cess at the rate of 2 [twenty percent] of such tax for the maintenance and improvement of water supply schemes in urban areas and the cess so collected shall be credited to the Government.]
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1. Inserted by Act 33 of 1986 w.e.f. 6.6.1986.
2. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 95 - Procedure preliminary to imposing tax
A municipal council before imposing a tax shall observe the following preliminary procedure:--
(a) it shall, by resolution passed at a general meeting, select for the purpose one or other of the taxes specified in section 94 and in such resolution specify so far as may be applicable, --
(i) the classes of persons or of property or of both which the municipal council proposes to make liable, and any exemptions which it proposes to make;
(ii) the amount or rate at which the municipal council proposes to assess each such class;
1 [(iii) x x x]
(b) when such resolution has been passed, the municipal council shall publish in the 2 [prescribed manner], a notice of such resolution in the prescribed form;
(c) any inhabitant of the 3 [municipal area] objecting to the imposition of the said tax or to the amount or rate proposed, or to the classes of persons or property to be made liable thereto or to any exemptions proposed, may, within one month from the publication 1 [x x x] of the said notice, send his objection in writing to the municipal council; the municipal council shall take all such objections into consideration, or shall authorise a committee to consider the same and report thereon and unless it decides to abandon the proposed tax, shall submit such objections with its opinion thereon and any modifications proposed in accordance therewith, together with a copy of the notice aforesaid to the Government.
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
2. Substituted by Act 83 of 1976 w.e.f. 8.12.1976.
3. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 96 - Power to sanction, modify and impose conditions
The Government may either refuse to sanction the resolution submitted under section 95 or may return it to the municipal council for further consideration, or if no objection, or no objection which is in its opinion sufficient, was made to the proposed tax within one month from the publication of the said notice, may sanction the said resolution either, --
(a) without modification, or,
(b) subject, -
(i) to such modifications not involving an increase of the amount to be imposed, or
(ii) to such conditions as to the application within the 1 [municipal area] to any purpose or purposes of this Act specified in such conditions, of the whole or any part of the proceeds of such tax, as it deems fit.
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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 97 - Publication of sanctioned resolutions with notice
(1) All resolutions sanctioned under section 96 with all modifications subject to which the sanction is given, shall be published by the municipal council in the1[prescribed manner] and in the2[municipal area] for which they are prescribed together with a notice reciting the sanction and the date and number thereof, and the tax as prescribed by the resolution so published shall, from a date which shall be specified in such notice and which shall not be less than one month from the publication of such notice, be imposed accordingly, and the proceeds thereof shall be applied by the municipal council in accordance with all conditions, if any, subject to which under section 96 the sanction was given:
Provided that, --
(a) a tax leviable by the year, -
(i) shall not come into force except on one of the following dates, namely, the first day of April-the first day of July-the first day of October- the first day of January, in the official year in which such notice is published, and
(ii) if it comes into force on any date other than the first day of April shall be leviable by the quarter till the first day of April then next ensuing;
(b) on or before the day on which a notice is issued under this section, the municipal council shall publish such further details as may be required, as regards the dates on which the tax or the installments, if any, thereof, shall be payable;
(c) if the levy of a tax, or of a special portion of a tax, has been sanctioned for a fixed period only, the levy shall cease at the conclusion of that period, except in regard to the unpaid arrears which may have become due during that period.
(2) The publication of a notice under this section shall be conclusive evidence that the tax has been imposed in accordance with the provisions of this Act and the rules made there under.
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1. Substituted by Act 83 of 1976 w.e.f. 8.12.1976.
2. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 98 - Power to suspend, reduce or abolish any existing tax
(1) A municipal council may, except as otherwise provided in clause (b) of the proviso to section 141 at any time for any sufficient reason suspend, modify or abolish any existing tax.
(2) The provisions of this Chapter relating to the imposition of taxes shallapply so far as may be to the suspension, modification or abolition of any tax.
1[(3) Suspension, modification or abolition of a tax made by the Municipal Council under sub-section (1) shall not take effect unless approved by the Government.]
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1. Inserted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 99 - Duty on transfers of immovable properties
Duty on transfers of immovable properties.
99. Duty on transfers of immovable properties.--
(1) The duty on transfers of immovable property shall be levied in the form of a surcharge on the duty imposed by the1[Karnataka] Stamp Act, 1957, on instruments of sale, gift, mortgage, exchange and lease in perpetuity, of immovable property situated within the limits of the2[municipal area] at a rate not exceeding2[two per centum] on, as the case may be,3[the market value of the property which is the subject matter of sale or gift or the amount secured by the mortgage, the market value of the property of greatest value which is the subject matter of exchange] or on the value of the rents for the first ten years in the case of a lease, as set forth in the instrument:
Provided that no such duty is leviable in respect of a mortgage where the amount secured by the mortgage does not exceed two thousand and five hundred rupees.
(2) On the introduction of the transfer duty, --
(a) section 28 of the1[Karnataka] Stamp Act, 1957, shall be read as if it specifically required the particulars to be set forth separately in respect of property situated within and without the2[municipal area];
(b) section 61 of the same Act shall be read as if it referred to the municipal council as well as the Government.
(3) The Government may make rules for regulating the collection of theduty, the payment thereof to the municipal council and the deduction of any expenses incurred by the Government in the collection thereof.
(4) No duty shall be chargeable, --
(i) in respect of any instrument executed by or on behalf of or in favour of the Government in cases where but for this exemption the Government would be liable to pay the transfer duty under this section in respect of such instrument, or
(ii) in respect of any instrument exempt from stamp duty under the1[Karnataka] Stamp Act, 1957.
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1. Adapted by the Karnataka Adapatations of Laws order, 1973 w.e.f. 1.11.1973.
2. Substituted by Act 36 of 1994 w.e.f. 1.8.1997 by notification. Text of notification is at page 895.
3. Substituted by Act 2 of 1976 w.e.f. 20.10.1975.
Section 100 - Seizure of animals or vehicles not bearing numbers and procedure after seizure
Tax on vehicles, boats, animals and dogs.
100. Seizure of animals or vehicles not bearing numbers and procedure after seizure.--
(1) If any direction for the numbering and registration of a dog or vehicle contained in a bye-law made under clause (k) of sub-section (1) of section 324 is not observed in respect of any dogor vehicle, then any authority empowered in this behalf by the municipal council may, at any time, seize and detain the dog or the vehicle or the animal, if any, by which it is drawn or both:
Provided that no vehicle other than a bicycle, tricycle or ricksha shall be seized and detained when actually employed in the conveyance of any passenger or goods.
(2) If a dog or vehicle or animal is detained under sub-section (1) and the owner or other person entitled thereto does not claim the same and pay the tax, if any, due thereon and other amounts due under sub-section (4) within ten days from the date of seizure, such authority as the municipal council may empower in this behalf may direct that the dog or vehicle or animal shall be sold in public auction and the proceeds of the sale applied to the payment of, --
(a) the tax, if any, due on the dog or vehicle,
(b) such penalty not exceeding the amount of the tax as the authority may direct, and
(c) the charges incurred in connection with the seizure, detention and sale.
(3) If there is a surplus after such payment the municipal council shall, on demand made within one year from the date of sale, make it over to the owner or other person entitled thereto. If no such demand is made, such surplus shall be forfeited to the municipal council.
(4) If the owner of the dog or vehicle or animal or other person entitledthereto claims the same within ten days from the date of seizure or at any time before the sale, it shall be returned to him on payment of, --
(a) the tax due on the dog or vehicle,
(b) such penalty not exceeding the amount of the tax as the authority specified in sub-section (1) may direct, and
(c) the charges incurred in connection with the seizure and detention.
Section 101 to 122 - Assessment of land liability to tax on buildings and lands.
Section 101 - Method of assessment of Tax on buildings and lands
101. Method of assessment of Tax on buildings and lands.--
(1) Every building shall be assessed together with its site and other adjacent premises occupied as appurtenances thereto unless the owner of the building is a different person from the owner of the site or premises.
(2) The annual rateable value of a building shall be the gross annual rentas defined in clause (1) of section 2, less a deduction of sixteen and two-thirds per cent of such annual rent, and the said deduction shall be in lieu of all allowances for repairs or on any other account whatsoever.
Section 102 - Appointment of assessor
(1) For assessing taxes imposed in the form of a tax on buildings or lands or both, the Government shall, appoint an assessor.
(2) The municipal council shall afford all clerical and other necessary helpto the assessor to discharge his duties under this Act and shall bear all expenditure incidental thereto.
Section 103 - Preparation of an assessment list
(1) When a tax on buildings or lands or both is imposed, the assessor shall cause an assessment list of all buildings, or lands, or buildings and lands in the1[municipal area] to be prepared, containing, --
(a) the name of the division and street in which the property is situated;
(b) the designation of the property, either by name or by number, sufficient for identification;
(c) names of the owner and occupier, if known;
(d) the annual rateable value or other basis on which the property is assessed; and
(e) the amount of the tax assessed thereon.
(2) For the purpose of making such assessment as aforesaid, theassessor and any person appointed to assist him in his work may make an inspection of such property.
(3) On the requisition of the assessor, the owner or occupier of any suchbuilding or land shall, within such reasonable period as shall be specified in the requisition, be bound to furnish a true return to the best of his knowledge or belief and subscribed with his signature, --
(a) as to the name and place of abode of the owner or occupier, or of both;
(b) as to the dimensions of such building or land and the annual rateable value of the building.
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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 104 - Person primarily liable for tax on buildings or lands or both how to be designated if his name cannot be ascertained
(1) When the name of the person primarily liable for the payment of a tax on buildings or lands or both in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the assessment list, and in any notice which it may be necessary to serve upon the said person under this Act as "the holder" of such premises without further description.
(2) If, in any such case, any person in occupation of the premises refuses to give such information as may be requisite for determining who is primarily liable as aforesaid, such person shall himself be liable, until such information is obtained, for all taxes on buildings or lands or both leviable on the premises of which he is in occupation.
Section 105 - Publication of notice of assessment list
When the assessment list has been completed, the assessor shall give public notice thereof, and of the place where the list or a copy thereof may be inspected; and every person claiming to be either owner or occupier of property included in the list, and any agent of such person, shall be at liberty to inspect the list and to make extracts there from without charge.
Section 106 - Procedure for revising assessment list
(1) The assessor shall, at the time of the publication of such assessment list, give public notice of a time, not less than thirty days thereafter, when the revising authority will proceed to revise the valuation and assessment; and in all cases in which any property is for the first time assessed or the assessment is increased, the assessor shall also give notice thereof to the owner or occupier of the property, if known, and if the owner or occupier of the property is not known, he shall affix the notice in a conspicuous place on the property.
(2) In a1[municipal area] for which there is a Municipal Commissioner, such Municipal Commissioner and elsewhere any officer of the Government not below the rank of an Assistant Commissioner specially appointed by the Government in this behalf, and where no such officer is appointed, the Assistant Commissioner having jurisdiction over the Revenue Sub-Division in which the1[municipal area] is situated shall be the revising authority to whom objections under sub-section (1) may be made.
2[Provided that the Government may, if in its opinion it is necessary so to do, appoint such number of officers not below the rank of an Assistant Commissioner as it thinks fit, to be revising authorities in respect of different areas in any1[municipal area] and when any such appointment is made, references to the revising authority in this section shall be construed as references to such revising authorities.]
(3) All objections to the valuation and assessment shall be made to theassessor before the time fixed in the notice, by application in writing stating the grounds on which the valuation and assessment are disputed, and all applications so made shall be registered in a book to be kept by the assessor for the purpose.
(4) The revising authority shall, after allowing the applicant an opportunityof being heard in person or by agent, -
(a) investigate and dispose of the objections,
(b) cause the result thereof to be noted in the book kept under subsection (3), and
(c) cause any amendment necessary in accordance with such result to be made in the assessment list.
(5) When all objections made under this section have been disposed ofand all amendments in accordance with sub-section (4) have been made in the assessment list, the said list shall be authenticated by the revising authority.
(6) The list so authenticated shall be deposited in the municipal office, and shall be open for inspection during office hours to all owners and occupiers of property specified therein, or to the agents or such persons and a notice that it is so open shall be forthwith published.
(7) Subject, --
(a) to such alterations as may thereafter be made therein, under the provisions of section 107, and
(b) to the result of any appeal made under section 150, the entries in the list so authenticated and deposited shall be accepted as conclusive evidence, --
(i) for the purposes of all municipal taxes of the annual rateable value or other valuation of all buildings and lands to which such entries respectively refer, and
(ii) for the purposes of any tax imposed on buildings or lands of the amount of each such tax leviable thereon throughout the official year to which such list relates.
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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
2. Inserted by Act 34 of 1966 w.e.f. 16.1.1967.
Section 107 - Amendment of assessment list
(1) The Chief Officer or the Municipal Commissioner may at any time alter the assessment list by inserting or altering an entry in respect of any property, such entry having been omitted from or erroneously made in the assessment list through fraud, accident or mistake, or in respect of any building constructed, altered, added to or reconstructed in whole or in part, where such construction, alteration, addition or reconstruction has been completed after the preparation of the assessment list, after giving notice to any person interested in the alteration of the list of a date, not less than one month from the date of service of such notice, before which any objection to the alteration should be made.
(2) An objection made by any person interested in any such alteration, before the time fixed in such notice, and in the manner provided by subsection (3) of section 106 shall be dealt with in all respects as if it were an application under the said section:
Provided that where the alteration is made under sub-section (1) by a Municipal Commissioner, the revising authority shall be the Commissioner.
(3) An entry or alteration made under this section shall, subject to the provisions of section 150 have the same effect as if it had been made in the case of a building constructed, altered, added to or reconstructed on the day on which such construction, alteration, addition or reconstruction, was completed, or on the day on which the new construction, alteration, addition or reconstruction was first occupied whichever first occurs, or in other cases, on the earliest day in the current official year on which the circumstances justifying the entry or alteration existed; and the tax or the enhanced tax, as the case may be, shall be levied in such year in the proportion which the remainder of the year after such day bears to the whole year.
Section 108 - Notice to be given to the municipal council of demolition or removal of a building
(1) When any building or any portion of a building which is liable to the payment of a tax on buildings or lands or both is demolished or removed, otherwise than by order of the municipal council, the person primarily liable for the payment of the said tax shall give notice thereof, in writing to the municipal council.
(2) Until such notice is given, the person aforesaid shall continue to be liable to pay every such tax as he would have been liable to pay in respect of such building, if the same or any portion thereof, had not been demolished or removed.
(3) Nothing in this section shall apply in respect of a building or portion of a building which has fallen down or been burnt down.
Section 109 - New assessment list need not be prepared every year
1 [(1) Every part of the assessment list shall be completely revised not less than once in every four years, but it shall not be necessary to prepare a new assessment list every year.]
(2) The provisions of sections 105, 106 and 107 shall be applicable everyyear as if a new assessment list had been completed at the commencement of the official year.
(3) Where in any year a new assessment list is prepared, or a list isrevised, or the valuation and assessment contained in the list for the year immediately preceding is adopted with or without alteration, such new, revised or adopted assessment list shall be authenticated in the manner provided by section 106 at any time not later than the thirty-first day of July of the official year to which the list relates.
2 [(4) Notwithstanding anything contained in the preceding sub-sections, until the revision of an assessment list or any part thereof, the assessment list prepared and authenticated in accordance with the provisions of this Act shall continue to be the authenticated assessment list in force.]
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1. Substituted by Act 34 of 1966 w.e.f. 16.1.1967.
2. Inserted by Act 34 of 1966 w.e.f. 1.4.1965.
Section 110 - Tax from whom primarily leviable
(1) Every tax imposed in the form of a tax on buildings or lands or on both shall be leviable primarily from the actual occupier of the property upon which the said taxes are assessed, if he is the owner of the buildings or lands, or of the buildings on lands held by him on a building or other lease from the Government or from the municipal council, or on a building lease from any person; otherwise, the said tax shall be primarily leviable as follows, namely:--
(a) if the property is let, from the lessor;
(b) if the property is sublet, from the superior lessor;
(c) if the property is unlet, from the person in whom the right to let the same vests:
Provided that on failure to recover any sum due on account of such tax from the person primarily liable, such portion of the sum may be recovered from the occupier of any part of the buildings or lands in respect of which it is due, as bears to the whole amount due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of rent so payable in respect of the whole of the said buildings or lands, or to the aggregate amount of the rateable value thereof, if any, stated in the authenticated assessment list, whichever of those two amounts is the greater:
Provided further, that for any sum paid by, or recovered from, any occupier who is not primarily liable under this section, he shall be entitled to be reimbursed by the person primarily liable for the payment, and may in addition to having recourse to other remedies that may be open to him, deduct the amount so recovered from the amount of any rent from time to time becoming due from him to such person.
(2) The liability of the several owners of any building which is, or purportsto be, severally owned in parts or flats or rooms, for payment of the rate on the building or any instalment thereof payable during the period of such ownership shall be joint and several.
Section 110A - Property tax certificate
1[110A. Property tax certificate.--
There shall be issued to the person entitled to a building a certificate in such form on payment of such fee and containing such particulars as may be prescribed.]
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1. Inserted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 111 - Notice to be given to municipal council of all transfers of title by persons primarily liable to payment of taxes on buildings or lands
(1) Whenever the title of any person primarily liable for the payment of atax imposed on any premises in the form of a rate on buildings, or lands or both, is transferred, the person whose title is transferred and the person to whom the same is transferred shall, within three months after the execution of the instrument of transfer or after registration if it be registered or after transfer is effected, if no instrument is executed, give notice of such transfer in writing to the municipal council.
(2) In the event of the death of any person primarily liable as aforesaid, the person on whom the title of the deceased devolves, shall give notice of such devolution to the municipal council within six months from the date of death of the deceased.
Section 112 - Form of notice
(1) The notice to be given under section 111 shall be in the form either of Schedule VIII or Schedule IX, as the case may be, and shall state clearly and correctly all the particulars required by the said form.
(2) On receipt of any such notice, the municipal council may, if it thinksit necessary, require the production of any documents evidencing the transfer or devolution.
Section 113 - Name of transferee to be substituted in the municipal registers
Whenever such transfer comes to the knowledge of the municipal council either through such notice or otherwise, and after such enquiry as may be necessary, the name of the transferee shall be substituted in the municipal registers for that of the person primarily responsible.
Section 114 - Liability for payment of taxes on buildings or lands continue in the absence of notice of transfer
(1) Every person primarily liable for the payment of a tax imposed on any premises in the form of a tax on building or lands, who transfers his title to or over such premises without giving notice of such transfer to the municipal council as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all taxes from time to time payable in respect of the said premises, until he gives such notice, or until the transfer shall have been recorded in the registers of the municipal council.
(2) Nothing in this section shall be deemed to affect the liability of the transferee for the said taxes or to affect the prior claim of the municipal council on the premises conferred by section 151 for the recovery of the taxes due thereon.
Section 115 - Remission of tax in case of vacancies when obligatory
(1) Where any building or land which is assessed to a tax based on the annual rateable value and payable by the year or in respect of which a special sanitary cess is payable by the year, or by instalments, has remained vacant and unproductive of rent throughout the year or portion of the year for which the tax is leviable or throughout the period in respect of which any such instalment is payable, the municipal council shall remit or refund1[not more than] one-half of the amount of the tax, or of the cess, or instalment of the cess, as the case may be.
(2) When any such building or land as aforesaid, --
(a) has been vacant and unproductive of rent for any period of not less than ninety consecutive days, or
(b) consists of separate tenements, one or more of which has or have been vacant and unproductive of rent for any such period as aforesaid, or
(c) is wholly or in great part demolished or destroyed by fire or otherwise deprived of value,
the municipal council may remit or refund such portion, if any, of the tax or cess or instalment as it may think equitable:
Provided that no such remission under this section shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the municipal council, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice:
Provided further that no land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country house or be deemed unproductive of rent if let to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.
(3) The burden of proving the facts entitling any person to claim reliefunder this section shall be upon him.
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1. Substituted by Act 34 of 1966 w.e.f. 16.1.1967.
Section 116 - Omitted
1 [116. x x x]
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1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 117 - Omitted
1 [117. x x x]
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1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 118 - Omitted
1 [118. x x x]
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1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 119 - Omitted
1 [119. x x x]
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1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 120 - Omitted
1 [120. x x x]
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1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 121 - Omitted
1 [121. x x x]
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1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 122 - Omitted
1 [122. x x x]
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1. Omitted by Act 83 of 1976 w.e.f. 8.12.1976.
Section 123 to 132 - Toll
Toll
1[xxx]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 123 - Omitted
1[123. x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 124 - Omitted
1[124 .x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 125 - Omitted
1[125 . x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 126 - Omitted
1[126. x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 127 - Omitted
1[127 x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 128 - Tables of tolls
Every municipal council imposing any toll under this Act shall cause to be kept at each place, where such toll is to be collected, a table showing the amount leviable in all cases including the terms, if any, on which the liability to pay such tolls may be compounded by periodical payments, and it shall be the duty of every person authorised to demand payment of a toll, to show such table, on the request of any person on whom such demand is made.
Section 129 - Power to seize vehicle on non-payment of [omitted] toll
129. Power to seize vehicle on non-payment of 1 [x x x] toll.--
(1) In the case of non-payment on demand 1 [x x x] of any toll leviable by a municipal council, the person appointed to collect such 1 [x x x] toll may seize 1 [x x x] any vehicle on which the toll is chargeable or any part of its burden, which is of sufficient value to satisfy the demand, and may detain the same. He shall thereupon give the person in possession of the vehicle, 1 [x x x] seized a list of the property together with a written notice in the form of Schedule XII.
1 [(2) to (5) x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 130 - Omitted
1[130 . x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 131 - Omitted
1[131 . x x x]
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1. Omitted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 132 - Farming of tolls
(1) It shall be lawful for the municipal council to lease annually the levy of any toll that may be imposed under this Act by public auction or private contract.
(2) Where any toll has been leased under this section, any personemployed by the lessee to collect such tolls shall, subject to the conditions of the lease, have the powers referred to in1[ sub-section (1)] of section 129, provided that no article distrained may be sold except under the orders of the municipal council.
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1. Substituted by Act 21 of 1979 w.e.f. 31.3.1979.
Section 133 to 136 - Advertisements and Advertisements Tax.
Section 133 - Prohibition of advertisements without written permission of municipal council
133. Prohibition of advertisements without written permission of municipal council.--
(1) No advertisement shall, after the levy of the tax under section 94 has been determined upon by the municipal council, be exhibited, erected, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or shall be displayed in any manner whatsoever in any place within the 1 [municipal area] without the written permission of the municipal council, granted in accordance with bye-laws made under this Act.
(2) The municipal council shall not grant such permission if, --
(i) the advertisement contravenes any bye-laws made under this Act; or
(ii) the tax, if any, due in respect of the advertisement has not been paid.
(3) Subject to the provisions of sub-section (2), in the case of an advertisement liable to the advertisement tax, the municipal council shall grant permission for the period to which the payment of the tax relates and no fee shall be charged in respect of such permission.
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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 134 - Permission of the municipal council to become void in certain cases
The permission granted under section 133 shall become void in the following cases, namely:--
(a) if the advertisement contravenes any bye-law made under this Act;
(b) if any material change is made in the advertisement or any part thereofwithout the previous permission of the municipal council;
(c) if the advertisement or any part thereof falls otherwise than throughaccident;
(d) if any addition or alteration be made to, or in the building, wall, hoarding, frame, post or structure upon or over which the advertisement is exhibited, erected, fixed or retained, if such addition or alteration involves the disturbance of the advertisement or any part thereof;
(e) if the building, wall, hoarding, frame, post or structure upon or overwhich the advertisement is exhibited, erected, fixed or retained is demolished or destroyed.
Section 135 - Presumption in case of contravention
Where any advertisement has been exhibited, erected, fixed or retained upon or over any land, building, wall, hoarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made thereunder, it shall be presumed, unless and until the contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be or the agents of such person or persons.
Section 136 - Removal of unauthorised advertisements
If any advertisement is exhibited, erected, fixed or retained in contravention of the provision of section 133, or after the written permission for the exhibition, erection, fixation or retention thereof for any period shall have expired or become void, the Municipal Commissioner or Chief Officer may, by notice in writing, require the owner or occupier of the land, building, wall, hoarding, frame, post or structure or vehicle upon or over or in which the same is exhibited, erected, fixed or retained to take down or remove such advertisement or may enter any land, building, property or vehicle and have the advertisement dismantled, taken down or removed or spoiled, defaced or screened.
Section 137 to 138 - Power to Charge Fees, etc.
Section 137 - Fees in respect of Jatra, Urus, etc.
(1) A municipal council may, if in its opinion it is necessary to make special arrangements for the health and comfort of persons resorting to any Shrine, Jatra or Urus periodically within the limits of the1[municipal area], by resolution, and with the previous sanction of the Government, levy a fee not exceeding fifty naye paise per capita on persons over twelve years of age resorting to such Shrine, Jatra or Urus, and in such resolution specify the rate of fee and the period or periods during which the fee shall be levied. The levy of fees under this section shall be published in such1[municipal area] in such manner as may be prescribed.
(2) No portion of the proceeds of fees levied under this section shall beexpended for purposes other than meeting the charges of the establishment for collection of such fees and the making of arrangements for the health and comfort of persons resorting to such area or the improvement or development of such area.
(3) The levy and collection of such fees shall be made in such mannerand be subject to such conditions and exemptions as may be prescribed.
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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 138 - Municipal council may charge fees for certain licences, etc.
(1) When any licence or permit is granted by the municipal council under this Act, or when permission is given by it for making any temporary erection or for putting up any projection, or for the temporary occupation of any public street or other land vested in the municipal council, the municipal council may charge a fee for such licence or permission:
Provided that when permission is given for putting up a projection, the authority giving such permission may charge every year a recurring fee until the projection is removed.
(2) The municipal council may charge a higher fee by way of penalty for any erection, or projection, or for the use or occupation of any public street or other land vested in the municipal council by any person without its permission or licence. Such fee shall be leviable irrespective of any other penalty or liability to which the person liable to pay the same may be subject under any other provision of this Act or any other law for the time being in force. The rates of such higher fees shall be determined by bye-laws made by the municipal council.
(3) The municipal council may charge such fees, not exceeding1[five rupees] per bus, as may be fixed by bye-laws made under section 324, for the use of a bus stand maintained by the municipal council:
Provided that no fee shall be levied under this sub-section unless a bus stand with adequate facilities for travellers is established and the previous sanction of the Deputy Commissioner for such levy is obtained.
(4) The municipal council may also charge such fees as may be fixed by bye-laws either under clause (a) of sub-section (1) of section 324 for the use of any such places mentioned in that sub-section, as belong to the municipal council, or for any other purpose relating to municipal administration.
(5) It shall be lawful for the municipal council to lease the levy of any fee that may be imposed under sub-section (4) by public auction or private contract.
(6) When any fee has been leased under sub-section (5) any person employed by the lessee to collect such fees or the lessee himself may subject to the conditions of the lease, collect the fee or expel from the place for the use of which the fee is payable, any person who is liable to pay the fee, but refuses to pay it.
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1. Substituted by Act 33 of 1984 w.e.f. 26.6.1984.
Section 139 to 141 - Special Provisions Relating to Taxes
Section 139 - Fixed charges and agreements for payment in lieu of taxes
(1) A municipal council may, instead of imposing a water-rate or where a water-rate has been imposed, in individual cases, instead of levying a rate imposed in respect of the supply of water belonging to the municipal council to or for use in connection with, any private lands or buildings, --
(a) fix at rates not exceeding such as shall be specified in the rules in force under section 323, charges for such supply according to the quantity used, as ascertained by measurement; or
(b) arrange with any person on his application to supply on payment, periodically or otherwise, water belonging to the municipal council in such quantities, or for such purposes (whether domestic, ornamental, or irrigational or for trade, manufacture or any other purpose), on such terms and subject to such conditions as it shall fix by agreement with such person:
Provided that, --
(i) the meters, connection-pipes and all other works necessary for and incidental to such supply, and all repairs, extensions and alterations of such works shall be under the control of the municipal council and the expense thereof shall, so far as is not inconsistent with the rules or bye-laws of the municipal council, be defrayed by the persons liable for the charges or payments fixed in respect to such supply; and
(ii) such supply of water shall be, and shall be deemed to have been, granted, subject to all such conditions as to the limit or stoppage thereof, and as to the prevention of waste or misuse, as are prescribed in the byelaws for the time being in force under section 324.
(2) Where a municipal council has made provision for the cleansing ofany factory, hotel, club or any group of buildings or lands used for any one purpose and under one management, it may, instead of levying in respect thereof any special sanitary cess imposed under this Chapter, fix a special rate and the dates and other conditions for periodical payments thereof; such rate, dates and conditions shall be determined either, -
(i) in accordance with the rules for the time being in force under section 323, or
(ii) by written agreement with the person who would have been otherwise liable for the cess:
Provided that in fixing the amount of such rate proper regard shall be had to the probable cost to the municipal council of the service to be rendered.
(3) Where a municipal council has imposed a tax on vehicles or animals used for riding, draught or burden and kept for such use within the 1 [municipal area] it may be compounded with the keeper of any livery-stable or of horses or vehicles kept for sale and hire for the payment of a lump sum for any period not exceeding one year at a time, in lieu of any amount which such keeper would otherwise have been liable to pay on account of the tax imposed as aforesaid.
(4) The municipal council may compound for a period not exceeding one year at a time, with any person for a sum to be fixed in accordance with a scale approved by the municipal council and to be paid monthly, quarterly, or half yearly, in advance in lieu of all tolls payable in respect of any vehicle belonging to such person and issue a pass for the free admittance of the vehicle or animal, within the limits of the 1 [municipal area], provided that the sum charged shall not be less than one-half of the amount which such person would have been liable to pay if the vehicle had to pay toll once every day during the period for which the pass is issued.
(5) Every sum claimed by a municipal council due under sub-section (1)as charges, payments or expenses, or as a special rate under sub-section(2) or as lump sum under sub-section (3), shall for the purposes of Chapter VII be deemed to be, and shall be recoverable in the same manner as, an amount claimed on account of a tax recoverable under the said Chapter:
Provided that nothing in this section shall affect the right or power of a municipal council to contract with any person to supply for use beyond the limits of the 1 [municipal area] at such rates and on such conditions as the municipal council may think fit, any quantity of water belonging to the municipal council but not required for the purposes of this Act.
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1. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.
Section 140 - Power of Government to suspend or prohibit levy of objectionable taxes
(1) If it shall at any time appear to the Government on complaint made or otherwise, that any tax or fee leviable by a municipal council, is unfair in its incidence, or that the levy thereof, or of any part thereof, is obnoxious to the interests of the general public, the Government may require the said municipal council, within such period as it shall fix in this behalf, to take measures for removing any objection which appears to it to exist to the said tax or fee, and if within the period so fixed, such requirements shall not be carried into effect to the satisfaction of the Government, it may, by notification suspend the levy of such tax or fee, or of such part thereof, until such time as the objection thereto shall be removed.
(2) The Government may at any time, by a notification, rescind any suchsuspension.
Section 141 - Power of Government to require municipal council to impose taxes
Whenever it appears to the Government1[that additional funds are necessary to enable the Municipal Council to discharge its obligatory functions or] that the balance of the municipal fund of any municipal council is insufficient for meeting the expenditure incurred under section 307 or for the performance of any duties in respect of which it shall have been declared under section 313 to have committed default, the Government may by notification require the municipal council to impose, within the2[municipal area], any such tax specified in the notification as may be imposed under section 94 if no such tax is at the time imposed therein, or to enhance any existing tax in such manner or to such extent as the Government considers fit, and the municipal council shall forthwith proceed to impose or enhance in accordance with the requisition such tax under the provisions of this Chapter, as if a resolution of the municipal council had been passed for the purpose under section 95:
Provided that, --
(a) the Government shall take into consideration any objection which the municipal council or any inhabitant of the2[municipal area] may make against the imposition or enhancement of such tax;
(b) it shall not be lawful for the municipal council to abandon or modify or to abolish such tax when imposed; and
(c) the Government may at any time cancel or modify any requisition made by it under this section, and the levy of the tax or the enhancement, except in regard to arrears accrued and due, shall thereupon cease or be modified accordingly.
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1. Inserted by Act 83 of 1976 w.e.f. 8.12.1976.
2. Substituted by Act 36 of 1994 w.e.f. 1.6.1994.