Bare Act Search Results

Tamil Nadu State Property Tax Board Act, 2013 Complete Act

State: Tamil Nadu

Year: 2013

.....shall pay out of the fund such sum as may be determined by the Government by way of fees, if any, for such audit. 15. Defects not to invalidate acts."No act or proceeding of the Board shall be invalid or otherwise called in question merely on the ground of the existence of any vacancy in, or defect in, the constitution or reconstitution of the Board. 16. Delegation of powers and functions of Board."(1) The Board may delegate any of its powers and functions including financial powers to the Chairperson of the Board by a resolution adopted by it in this behalf, except the powers under sub-section (1) of section 7 and section 21. (2) The Board may also delegate any of its powers or functions to the Secretary or to any other officer of the municipality or the Government or any other authority or statutory board or agency by a resolution adopted by it in this behalf, except the powers under sub-section (1) of section 7 and section 21. 17. Members, Secretary and employees to be public servants."Every member of the Board, Secretary, officer and employee of the Board shall, when acting or purporting to act in pursuance of the provisions of this Act, be deemed to be a public servant.....

Karnataka Municipal Corporations Act, 1976 Section 112

Title: Property Tax from Whom and when Payable

State: Karnataka

Year: 1976

.....primarily liable within sixty days after the commencement of every half-year. (4) If default is made in making payment in accordance with sub-section (3), the person liable to pay the tax shall pay a penalty at the rate of five percent per annum of the amount of tax remaining unpaid after the expiry of the period specified in sub-section (3): Provided that the Commissioner may, if in his opinion there is sufficient cause for the delay in making the payment of the property tax, remit the whole or any part of the penalty payable in respect of any half-year by any person. (5) If any premises assessed to property tax is let, and its rateable value exceeds the amount of rent payable in respect thereof to the person upon whom under the provisions of this section the said tax is leviable, that person shall be entitled to receive from his tenant the difference between the amount of property tax levied upon him and the amount which would be leviable upon him if the said tax was calculated on the amount of rent payable to him. (6) If the land or building is sub-let and its rateable value exceeds the amount of rent payable in respect thereof to the tenant by his sub-tenant, or.....

The Urban Immovable Property Tax (Abolition) and General Tax (Increase of Maximum Rate) Act, 1962 Complete Act

State: Central

Year: 1962

.....in the Official Gazette, appoint in this behalf. SECTION 02: REPEAL OF PART VI OF BOM. II OF 1932 (1) Part VI of the Bombay Finance Act, 1932 (hereinafter referred to as "the Finance Act") shall, on the commencement of this Act, stand repealed. (2) Notwithstanding the repeal of Part VI of the Finance Act, that Part and the rules and orders made thereunder or in pursuance thereof, shall continue to have effect for the purposes of the levy, assessment (including re-assessment), exemption, collection, rebate, remission or refund of the urban immovable property tax, or for the purposes of any penalty or any other payment under the said Part in respect of any period before such repeal and for any other purpose connected with or incidental to any of the purposes aforesaid. (3) Without prejudice to the provisions contained in sub-section (2) and subject thereto, section 7 of the Bombay General Clauses Act, 1904, shall apply in relation to the repeal of Part VI of the Finance Act. Central Bare Acts

The Himachal Pradesh Urban Immovable Property Tax (Repealing) Act, 1991 Complete Act

State: Himachal

Year: 1991

.....It shall be deemed to have come into force with effect from the 1st day of April, 1970. Section 2 - Repeal of the Himachal Pradesh Urban Immovable Property Tax Act, 1968 The Himachal Pradesh Urban Immovable Property Tax Act, 1968 (7 of 1968) is hereby repealed. Section 3 - Savings The repeal of the Act under section 2 shall not affect,- (a) the previous operation of the said Act or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or (d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been repealed. Himachal Pradesh State Acts

New Delhi Municipal Council Act 1994 Section 66

Title: Incidence of Property Tax

State: Central

Year: 1994

.....person in whom the right to let the same vests: Provided that the property tax in respect of land and building, being property of the Union, possession of which has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954) shall be primarily leviable upon the transferee. (2) If any land has been let for a term exceeding one year to a tenant and such tenant has built upon the land, the property tax assessed in respect of that land and the building erected thereon shall be primarily leviable upon the said tenant, whether the (and and building are in the occupation of such tenant or a sub-tenant of such tenant. Explanation-- The term "tenant" includes any person deriving title to the land or the building erected upon such land from the tenant whether by operation of law or by transfer inter vivos. (3) The liability of the several owners of any buildings which is, or purports to be, severally owned in parts or flats or rooms, for payment of property tax or any instalment thereof payable during the period of such ownership shall be joint and several.

New Delhi Municipal Council Act 1994 Section 69

Title: Property Tax a First Charge on Premises on Which It is Assessed

State: Central

Year: 1994

Property tax due under this Act in respect of any land or building shall, subject to the prior payment of the land revenue, if any, due to the Council or Government or Central Government thereon, be a first charge-- (a) in the case of any land or building held immediately from the Council or Government or Central Government, upon the interest in such land or building of the person liable for such tax and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and (b) in the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to the person liable for such tax. Explanation-- The term "property tax" in this section shall be deemed to include the costs on recovery of property tax and the penalty, if any, payable as specified in the bye-laws.

New Delhi Municipal Council Act 1994 Section 61

Title: Rates of Property Tax

State: Central

Year: 1994

(1) Save as otherwise provided in this Act, the property tax shall be levied on lands and buildings in New Delhi and shall consist of not less than ten and not more than thirty per cent of the rateable value of lands and buildings. Provided that the Council may, when fixing the rate at which the property tax shall be levied during any year, determine that the rate leviable in respect of lands and buildings or portions of lands and buildings in which any particular class of trade or business is carried on shall be higher than the rate determined in respect of other lands and buildings or portions of other lands and buildings by an amount not exceeding one-half of the rate so fixed. Provided further that the tax may be levied on graduated scale, if the Council so determines. Explanation-- Where any portion of a land or building is liable to a higher rate of the tax such portion shall be deemed to be a separate property for the purpose of municipal taxation. (2) The Council may exempt from the tax lands and buildings of which the rateable value does not exceed one thousand rupees.

New Delhi Municipal Council Act 1994 Section 62

Title: Premises in Respect of Which Property Tax is to Be Levied

State: Central

Year: 1994

....."Charitable purpose" includes relief of the poor, education and medical relief but does not include a purpose which relates exclusively to religious teaching. (b) lands and buildings vested in the Council, in respect of which the said tax, if levied, would under the provisions of this Act be leviable primarily on the Council; (c) agricultural lands and buildings (other than dwelling houses). (2) Lands and buildings or portions thereof shall not be deemed to be exclusively occupied and used for public worship or for a charitable purpose within the meaning of clause (a) of sub-section (1) if any trade or business is carried on in such lands and buildings or portions thereof or if in respect of such lands and buildings or portions thereof, any rent is derived. (3) Where any portion of any land or building is exempt from the property tax by reason of its being exclusively occupied and used for public worship or for a charitable purpose such portion shall be deemed to be a separate property for the purpose of municipal taxation.

New Delhi Municipal Council Act 1994 Section 67

Title: Apportionment of Liability for Property Tax when the Premises Are Let or Sub-let

State: Central

Year: 1994

.....the amount of rent payable in respect thereof to the tenant by his sub-tenant, or the amount or rent payable in respect thereof to a sub-tenant by the person holding under the sub-tenant, the tenant shall be entitled to receive from his sub-tenant or the sub-tenant, shall be entitled to receive from the person holding under him, as the case may be, the difference between any sum recovered under this section from such tenant or sub-tenant and the amount of property tax which would be liable in respect of the said land or building if the rateable value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant receives and the amount of rent which he pays. (3) Any person entitled to receive any sum under this section shall have, for the recovery thereof, the same rights and remedies as if such sum were rent payable to him by the person from whom he is entitled to receive the same.

Cantonments Act, 2006 Section 68

Title: Norms of Property Tax

State: Central

Year: 2006

Save as otherwise provided in this Act, the property tax shall be levied on lands and buildings in the cantonment and shall consist of not less than ten and not more than thirty per cent of the annual rateable value of lands and buildings: Provided that the Board may, when fixing the rate at which the property tax shall be levied during any year, determine that the rate leviable in respect of lands and buildings or portions of lands and buildings in which any particular class of trade or business is carried on shall be higher than the rate determined in respect of other lands and buildings or portions of other lands and buildings by an amount not exceeding one half of the rate so fixed: Provided further that the tax may be levied on graduated scale, if the Board, so determines. Explanation.--Where any portion of a land or building is liable to a higher rate of the tax such portion shall be deemed to be a separate property for the purpose of municipal taxation alone.