[Extract from the Chd. Admn. Gaz. (Extra.), dated the 27th July, 2015} CHANDIGARH ADMINISTRATION LOCAL GOVERNMENT DEPARTMENT Order The 27th July, 2015 No. 6/1/4A-FII(8)-2015/7616.—Whereas vide the Chandigarh Administration, Local Government Department vide letter dated 22nd September, 2014, the Municipal Corporation, Chandigarh was directed under sub-Section (4) of Section 90 of the Punjab Municipal Corporation Act, 1976 as extended to U.T., Chandigarh to reconsider and revise its earlier proposal for imposition of Tax on Residential Lands and Buildings to bring it in conformity with the Act and make it financially more reasonable and economically viable by giving three months time to comply with the same.
And whereas, the Municipal Corporation, Chandigarh has not been able to impose Property Tax on Residential Lands and Buildings in conformity with directions of the Chandigarh Administration referred to above till date.
And whereas the Chandigarh Administration is of the opinion that it is necessary for the Municipal Corporation to raise its own resources for the development of the city and provision of quality services to its Citizens by imposing the Property Tax on all Lands and Buildings in the jurisdiction of the Municipal Corporation, including Residential Lands and Buildings.
And whereas, it has been clarified that as on date no tax of such nature is being imposed in the city of Chandigarh in respect of the said land/buildings and so the provision of Section 90(4) of Municipal Corporation Act were invoked vide memo dated 22nd September, 2014.
And whereas, it is quite evident that the Municipal Corporation has not been able to comply with the directions and also not been able to impose the property tax in term of Section 90(1) of the Municipal Corporation Act of 1976 as extended to U.T., Chandigarh, so it has become necessary to invoke the provision of Section 90(5) of the said Act by issuing the present order.
Now, therefore, the Administrator of Union Territory of Chandigarh in exercise of the powers conferred under sub-section (5) of Section 90 of the Punjab Municipal Corporation Act, 1976 as extended to Union Territory, Chandigarh by the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994 (Act No. 45 of 1994) hereby order that the Municipal Corporation, Chandigarh shall impose the Property Tax on Residential Lands and Buildings under the provisions of Section 90(1 )(a) of the aforesaid Act falling within its limits commencing from the Assessment Year 2015-16 except for any residential house/flat having area less than 500 sq. ft.
The Administrator in exercise of the powers conferred under Section 90(3) of the Municipal Corporation Act of 1976 hereby order to specify the rate on which the said tax is to be levied would be Rs. 2 which should be calculated in term of Annexure-I.
It is hereby further ordered that all residential houses situated in colonies and villages under Municipal limits will be exempted from Property Tax on Residential Lands and Buildings. Even the Government Lands and Buildings are also exempted from making payment of Tax so imposed, but such Lands and Buildings are liable to make payment of Service Charges at the rate of 75 percent of the tax so calculated in the respective zone.
The Property Tax as ordered above shall be collected and assessed as per the Bye-Laws notified,—vide notification bearing No. 774-FII(8)-2003/3470, dated 3rd June, 2003 which should be calculated at the rates mentioned in the Annexure-I and II, Annexed in the said order.
The 27th July, 2015.
ANURAG AGARWAL, I.A.S., Secretary, Local Government, Chandigarh Administration.
4 Basement, if any, = covered area x rate Zone-ll Sectors Plot area 1000 sq. yards = 1000 Rate per sq. yard = ? 1.60 Amount of Tax 1000 x 1.60 = 1600.00 FAR = 1.25 Built up area as per FAR = Ground Floor (45% Coverage) = First Floor = Second Floor = 1000 4050 4050 3150 x 9 x 1.25 = 11250 sq.ft.
11250 x 0.80 9000.00 Total Tax 10600 00 Basement, if any, = covered area x rate Zone-Ill Sectors Plot area 1000 sq. yards = 1000 Rate per sq. yard = T 1.20 Amount of Tax 1000 1.20 1200.00X FAR 1.25 Built up area as per FAR 1000 9 x 1.25 = 11250 sq.ft.X Ground Floor (45% Coverage) 4050 First Floor 4050 Second Floor 3150 11250 x 0.60 Total Tax
6750.00
7950.00 Basement, if any, = covered area x rate lllustrations-lll MIG Flat In Sector 44-D :
Covered Area 801.65 sq.ft.
Rate per sq. ft. ? 0.75 Amount of Tax ? 601.24 Say ? 601 HIG Upper Flat in Sector 38 West :
Covered Area 2046 sq.ft.
Rate per sq. ft. ? 0.75 Amount of Tax T 1534.5 Say ?. 1535 4149 CCUT—Govt. Press, U.T., Chd.
2 ANNEXURE-I ■' The rates of Property Tax on Residential Houses/flats will be calculated as under :— (A) Houses :
Zones Sectors in the Zone Rate of Property Tax per annum I I, 2, 3, 4, 5, 6, 7, 8, 9, 10, 1. Rs. 2 per sq. yard on the entire II, 12, 14, 15, 16, 17, 18, plot area plus 19, 26, 26(E), 27, 28 2. Rs. 1 per sq. ft. on the total covered area of all the floors 20, 21, 22, 23, 24, 25, 29, 30, 80% of the rates of Zone-I 31, 32, 33, 34, 35, 36, 37, 38, 38 (West) Modern Housing Complex Manimajra, Shivalik Enclave Manimajra, Industrial Area, Phase I and Phase II.
All SCFs situated in the Municipal limits.
III 39, 40, 41, 42, 43, 44, 45, 46, 60% of the rates of Zone-I 47, 48, 49, 50, 51, 52. 53, 54, 55, 56, 61 and 63, others. • (B) CHB Flats, Cooperative House Building Societies and other residential flats (excluding SCFs) having total covered area of 500 sq. ft. and above falling within NIC limits (irrespective of Zones) Total covered area Rs. 0.75 (paisa seventy five only) per sq. ft. per annum.
Zone-I Sectors Plot area 500 sq. yards Rate per sq. yard 'V.
Amount of Tax FAR Built up area as per FAR Ground Floor First Floor Second Floor ANNEXURE II lllustrations-l = 500 = ? 2.00 = 500 x 2 = 1000 00 = 1.50 = 500 x 9 x 1.50 = 6750 sq.ft.
= 2250 "I = 2250 > 6750 x 1 = 6750.00 = 2250 J Total Tax = 7750.00 Basement, if any, = covered area 3 x rate Zone-ll Sectors Plot area 500 sq. yards 500 Rate per sq. yard ? 1.60 Amount of Tax 500 x 1.60 800.00 FAR 1 50 Built up area as per FAR 500 x Ground Floor 2250 First Floor 2250 Second Floor 2250 9 x 1.50 = 6750 sq.ft.
} 6750 x 0.80 5400.00 Total Tax 6200.00 Basement, if any, = covered area x rate Zone-lli Sectors Plot area 500 sq. yards 500 Rate per sq. yard ? 1.20 Amount of Tax 500 * 1.20 600.00 FAR 1.50 Built up area as per FAR 500 x Ground Floor 2250 First Floor 2250 9 x 1.50 = 6750 sq.ft.
6750 x 0.60 4050.00 Second Floor 2250 Total Tax 4650.00 Basement, if any, = covered area x rate lllustrations-ll Zone-I Sectors Plot area 1000 sq. yards = 1000 Rate per sq. yard = ? 2.00 Amount of Tax = 1000 x 2 = 2000.00 FAR = 1.25 Built up area as per FAR = 1000 x 9 X 1.25 = 11250 sq.ft.
Ground Floor (45% Coverage) = 4050 1I First Floor = 4050 > 11250 x 1 = 11250.00 Second Floor = 3150 JI Total Tax = 13250.00