^[Rate-(1) Urban Assessment or ground rent shall be fixed on the basis of the reserve price at 2.5% in case of land given on lease for residential, educational, social and charitable institutions, ^(medical clinics and nursing homes), ^(Tourism unit, Multiplex unit and Auditorium) purposes and 5% in case of land given on lease for commercial and other purposes.]
^[Provided that the State Government shall have powers to permit charging urban assessment on such rates, terms and conditions as may be specified by the State Government on merits of each case, where the land is allotted under Rule 18.]
(2) Revision.-The urban assessment or ground rent once fixed under these rules shall be liable to revision after every 15 years and also at such transfer by sale or gift othenwise and such increase shall iat each stage be 25% of the urban assessment or ground rent at the time of such revision or transfer, as the case may be.
^[Provided that if the land/building allotted under rule 18-B and 18- C has been transferred by way of sub-lease by the lessee, the above provision of increase on transfer in urban assessment shall not be appli cable.]
^[3. (i) The Urban assessment shall be charged from the date, on which the possession of the plot/building shall be given.
1. Substituted vide Notification No. F.9(3) UDH/Gr. 3/85 dated 25.9.1987, publisfied in Raj. Gazette Part IV-C(I) dated 28.1.1988, page 432.
2. Inserted vide Notification No. F. 3(316) UDH/3/89 dated 24.5.1990, pubiisfied in Raj.
Gazette Part IV C(l) dated 14.6.1990, page 37.
3. Inserted vide Notification No. F.9 (63) UD/3/8/Pt. dated 20.1.20C1, published in Raj.
Gazette E.O. Part 4(C) (I) dated 29.1.2001, page 181 with immediate effect.
4. Added vide Notification No. F. 9(63) UD/3/81 dated 22.9.2000, published in Raj.
Gazette E.O. Part 4 (C) (1) dated 18.10.2000, page 116 (1) with immediate effect.
5. Inserted vide Notification No. F. 9(15) UD/3/2001 dated 15.1.2002, published in Raj.
Gazette E.O. Part 6(Kh) dated 29.7.2002, page 59(1) with immediate effect.
6. Substituted vide Notification No. F. 9(15) UD/3/2001 dated 15.1.2002, published in Raj. Gazette E.O. Part 6(Kh) dated 29.7.2002, page 59(1) with immediate effect.
7. Substituted vide Notification No.F. 12(14) UDH/06-149 dated 8.3.2006 published in Raj. Gazette E.O. Part IV (C) (II) dated 8.3.2006, came into force at once, which was inserted vide Notification No. F. 9(63) UD/3/81 dated 27.1.2005, published in Raj Gazette E.O. Part 1V{C) (I) dated 15.2.2005, page 145 (3), with immediate etfer- 3g Raj. Improvement Trust (Disposal of Urban Land) Rules, 1974
(ii) Full urban assessment shall be charged on the plot after five years before which the construction of a house or a building shall be completed, for the first five years only half of the urban assessment shall be charged.]
(4) Urban Assessment (Ground Rent) to be credited to the consolidated fund of the Government.-The urban assessment or ground rent shall be deposited with the Trust by the 31 st of Inarch each year to be credited to the consolidated fund of the Government.
Provided that (a) 10% rebate shall be admissible on the assessed amount of urban assessment or ground rent in case of payment by an assessee before the expiry of the date of payment (b) ^ [40% of the collected amount] may be retained by the Trust byway of service charge for the collection of urban assessment or ground rent.2[xxx] ^ [Provided furtherthat the assessee may, if he sodesires, deposit one time urban assessment or ground rent which would be equal to eight times of full yearly urban assessment, including the year in which the payment is made. Such a payment would exempt the assessee or transferee from further liability of payment of urban assessmenton the leased property. Forty percent of the collected amount may be retained by the Trust as a service charge for the collection and sixty percent amount shall be deposited with Government as Government receipts.]
'̂ [(5) Interest on late payment of Urban Assessment (ground rent).-lf the Urban Assessment or ground rent is not deposited in time, then the interest at the rate of ^(12% per annum) shall be charged.
^[ X XX] Substituted vide Notification No. F. 9(15) UD/3/2001 dated 15.1.2002, published in Raj. Gazette E.O. Part 6(Kti) dated 29.7.2002, page 59(1) with immediate effect.
Deleted vide Notification No. F.3 (234) UDH/nl 89 dated 26.11.1990, published in Raj. Gazette Part-IV-C(l) dated 23.4.1992, page 29.
Added vide Notification No. F.5 (46) UDH/77 dated 7.11.1978, published in Raj.
Gazette E.O. Part-IV-G(l) dated 9.11.1978, page 281.
Substituted vide Notification No. F.5 (46) UOH/ll/77 dated 30.4.1982, published in Raj. Gazette Part-IV-C dated 13.5.1982, page 92.
Proviso Deleted vide Notification No. F. 9(15) UD/3/2001 dated 15.1.2002, published In Raj. Gazette E.O. Part 6(Kh) dated 29.7.2002, page 59(1) with immediate effect.
Raj. Improvement Trust (Disposal of Urban Land) Rules, 1974 37
(6) Recovery of Urban Assessment (ground rent).-The arrears of Urban Assessment or ground rent together with interest shall be recovered under the provisions of the Rajasthan Public Demands Recovery Act, 1952].
^[7-A. Power to reduce or remit urban assessment, interest or penalty.— Notwithstanding anything contained in these rules, the State Government may in appropriate cases reduce or remit urban assessment and interest or penalty thereon, by a general order.]