Panchayat:Repo18/Law Manual Page0254
(v) the procedure for submitting return containing particulars helpful for the assessment of property tax and the Form of return to be submitted to the Secretary by the tax-payer;
(vi) omitted by Act 23 of 2013, w.e.f. 25-11-2012. Prior to the substitution it read as under: "for imposing fine if the return is not submitted in respect of the property tax of submitting the return containing false information;"
(vii) the action to be taken against officers who fail to collect information or furnish false information in respect of the assessment of property tax;
(viii) procedure for assessing the basic property tax and the annual property tax in respect of each building;
(ix) for granting exemption and other remission from property tax;
(x) any circumstance under which and any condition subject to which it is liable to pay the entire property tax or any part thereof or free from such liability to pay tax in respect of the buildings located in a place which is included in or executed from the area of a Village Panchayat during any half-year, or in respect of buildings re-erected or demolished or lying vacant in the area of a Village Panchayat, such circumstances and conditions;
(xi) The procedure for recording the change in respect of the ownership of building in the register of property tax;
(xii) other matters incidental to assessment and realisation of property tax].
Buildings owned by Central Government cannot claim any exemption from service charge, which is realisable under Rule 21 of the Panchayat Raj (Building Tax and Surcharge Thereon) Rules, 1996. Service charge levied under the Rule is distinct from tax. – Bharat Sanchar Nigam Ltd., Narakal v. Secretary, Narakal Grama Panchayath and Another - 2016 (5) KHC 329.
In Thiruvalla Municipality and Others v. Dewan Bahadur V. Verghese Hospital Trust, Thiruvalla, the question of exemption from property tax granted under Panchayat Act and its effect when Panchayat becomes Municipality was considered. The Court held that the exemption granted under provisions of the Kerala Panchayat Act, 1960, and the provisions in the Kerala Municipalities Act, 1960 are not identical. Hence, question whether the hospital is entitled for exemption has to be examined under the provisions of the Municipality Act. - Thiruvalla Municipality and Others v. Dewan Bahadur V. Verghese Hospital Trust, Thiruvalla - 2013 (4) KHC 547 : 2013 (4) KLJ 590 : 2014 (1) KLT 258.
Unless the Panchayat has a case that the assessment followed was in any way made erroneously, or any renovation or new addition has been made to the building after the assessment for five years, the panchayat cannot validity revise the tax payable, before the next general revision. The only reason stated for the upward revision of tax is that subsequent to the earlier assessment, the petitioner had revised the daily rent. If the contention of the Panchayat that they can revise the building tax on the basis of the enhancement in annual rental value in between two general revisions is accepted, then the Panchayat will have power to revise the building tax payable on all buildings every time, stating that, there is an increase in the rental value of the building which can be every year or every month, or even every fortnight. That is not contemplated by the Act and Rules. That would be grossly inconvenient and impracticable for the Panchayat also and would lead to anomalous results. Going by the Act and Rules, once ar assessment is correctly made, it would hold good till the next general revision and alteration or modification in the annual rental value and in the amount of tax in between two general revisions can be made only in case of renovation or new addition. Before the next general revision, the Panchayat has no jurisdiction to revise the tax on the ground that, after the earlier assessment, the annual rental value of the building has increased. (Para 6) – Sankara Narayanan T.R. v. State of Kerala – 2012 (1) KHC 187.
|
ഈ താൾ 2018 -ലെ പഞ്ചായത്ത് റെപ്പോ നിർമ്മാണം യജ്ഞത്തിന്റെ ഭാഗമായി സൃഷ്ടിച്ചതാണ്. |