In this Part unless there by anything repugnant to be subject or context - a) "Ownef includes the person who receives or is entitled to receive rent of the land or building if the land or building is let;
b) 'Occupie/' includes a person in aciual possession of e land or building whether as owner, agenr or tenant;
c) 'Annual letting value" means the annual letting value for which the lanct or building may reasonably .. b-.e expected to be let per year or from year to yeal andd) 'Capital value" means the estimated market value of a land or buildins.
'L21 T.Rateoftaxon|andsandbui|dings:.(1)ThezillaParishaddecidingto|evyandco||eciataxonlands ."a'iiirii'ril *iiiin tn" rocrrrmlii'iiitr jrrisoiction "hal, subjecr to the provisions of subrule (2) and after following the procedure pt"."tini-in .i" 3 art6 4' levy and colleci it at such rate, based either on the crniret velue or lhe annuat retting vaG of the lands and buildings, as may be decided by it' but not "ili"lii,iin i;tJtrt tatu specmed in the schedule annexed to this Part'
(2)Thefo||owing|andsandbui|dingssha||beexemptfromthe|evyoftaxundersub-ru|e(1)' namely - a)|andsandbu||dingswhichareexclusive|y'usedforagricu|tura|purposesandWhichare subjecl to agriiufiurat assessmer[ under the provisions for the Andaman and Nicobar tstands Land n!"|^*r" ,no-i"no Reforms Regulation 1966 (No. 2 of 1966) and the Rules made thereunder;
b) .lands or buildings belonging to a Parishad and used or intended to Gram Panchayat, a Panchayat Samiti and the Zilla be used solely for a public purpose and not used for Purposes of Pro{it .- .
c) land and buitoini used solely for religious, educational or charitable pufposes or for a PhilanthroPic cause;
d) tands or buitoing!"belonging, to the coveTlllj and used or intended to be used for a public purpose and not used for purposes of profit; and e) lands ano ouiroings, ihe capital value of which is less than Rs.500/- or annual letting value ' of which is less than Rs 100/-'
8. Tax effective from what date : The tax on land and buildings shall be leviable for the year beginning on the 1.,day of April and ending o; tne gf' Oay of March of-the next following Calendar year€nd shall not mme into force except on the following date viz', t" oay or apriii i;i;;t ;ii"ly' 1"' dai of october or 1"' dav of January, in any c"tenoa1 ye-ai ttiOli it *tb. into force on any dat otherthan 1"' day of April' it shall Oe'teviante by the quirter tilt the 1d day of April next following' L preparation of assessment r (1) Ttie chief. Executive officer shall, subject to the general suDerintendence, control and trp"riii,jn of-tne ndnyaksna, prepare or cause the preparation of an asiessment list showing - a)theseria|numberortherevenuesurveynumberofeach|andandbui|dingonsuch|and,their-' ac.ual measurement or size and the plinth-area @vered by the building' b) name of the owner and the occupier, if known;
c) the Capital valuation orthe annual letting value, as the case may be; and d) the amount of the tax assessed thereon:
Provided that the Zi|la Parishad may, and if so desired by the Administrator,. sha|| €ntrust the preparation of the assessment fist to in Omcirr of the local Revenue Department not below the rank of a ijri[-r"'nrirOtt ln"reinafter called the Govemment Officer" in this Part)'
(2)Wherethetax.sassessedontheannual|ettingvalue,asumequa|totenpercentofthesaid valuation shall be deducted rrot tie ualuaiion in lieu of ill allowances for repairs or any other ac@unt whatsoever." *-'- 6fFo1. ttte purpose of preparing such^a_ssessment list, lhe Chief Executive Officer or any person actinq under his a'thority or tne G5vem-ment Officer, as the case may be, may inspect any land or building bcat6d within the jurisdiction of the Zilla Parishad' 10, person primafily tiabte for tax how to be designated if his name cannot be ascertained r where the name ofthe person primarity i"Uf" ioiin. p"VtJrt oftax cannot be ascertained, it shall be sufficient to designate him in the ,rr"rrrn"ni iiii "no in iny'notice which. it may be necessary to serve upon the said pe',s6n is tne holdef of such land or building without further description'
11. Publication of notice of time fixed for lodging objection : when the assessment list is tomplete in a1 respect, the Chief Executi"" Oin""i iftjfl cauie i not'ce to be given by beat of drum in the grams within the jurisdiction of the Zla pJ;;; ih;a the tist is open for'inspeciion at the 9ffic9:. of the 6ram panchayats, panchayat Samitis anO fansildars and the Oirectorate oiFanchayats and th€t the. objeJion' if any, from any person aggrieveo or idversety erected by the assessment lisl will be considered and deci/eo - a) where the assessment list is prepared by the chief Exec utive ofttcf,rt, bY the Z]lla Parislad: and b) where the assessment fi.t pi"pJr"O UV ine Govemment fficer, by suih Govemmert Officer, on a day after thirty days of the date of notice thereof' . !,122