(1) Every owner of the building or land of the scheme area, shall himself calculate the amount of the property tax as per the rates described in resolution published by the agency by adding the amount of water tax and the consolidated amount of general sanitary tax/ cess, general lighting tax and general fire tax as determined in the amount of property tax payable and after indicating the information in the return appended as in the decided by the Agency form to these rules, deposit the conso Ii dated amount of the aforesaid taxes in the agency within the prescribed time along with the return.
(2) If any person is the owner of more than one house or land in the scheme area, then every such owner shall pay the amount along with the separate return for each house or land.
(3) If the owner of the building or land finds any mistake in the return ..
filed by him as above, then such owner of building or land may submit the revised return within thirty days from the date on which he had submitted the return and if the amount of property tax exceeds according to the revised return, then he shall deposit such amount in the agency along with the revised return;
Provided that if the amount of property tax deposited earlier exceeded according to the revised return, then he may demand to refund such excess amount and after scrutinizing of the demand is found to be correct, then the CEO concerned shall order to refund such excess amount.