16 TR HETT VI AL, I purstiance of the provisions of clause (3) of Article 348 of the Constitution, the Govemor is pleased to arder the publication of the following English translation of notification n0. 912/1X/9-24-851-03 TC-1, dated June 2 24 No. 912/1X/9-24-851-05 TC-1 2024 Dated Lucknow, June 2 I exereise of powers under sections 153 and 296 of the Uttar Pradesh Municipalities Act, 1916 (UP Act No. 11 of 1916). the Governor, afier considering the abjections and suggestions reccived in pursuance of order published i the Government nonfication No. 2191/9-9-19-85JA/05 T.C.-1. Dated November 18, 2019 as requirced by sub-section (1} o seetion 300 of the said Act, is pleased to make the following rules:- THE UTTAR PRADESH MUNICIPALITY (TAX ON ANNUAL VALUE OF BUILDING OR LANDS OR BOTH) (13 These rules may be called the Uttar Pradesh Municipality (Tax on Annual 2024 .
(2) They shall be applicable to all Municipal Councils and Nagar Panchayats in Value of Buildings or Lands or Both) Rule: Commencenent Uttar Pradesh 13) They shall come ineo Torce with effect from the date of their publication in the Guzerte Definiivn: 201} In these rules, unless thete is anything repugnant in the subject or context- () “Act” means the Utiar Pradesh Municipalities Act, 1916; (b} " Annual value” means the annual value referred to in seetion 140 of the Act means the carpet area eferred to in the explanation (1) of {1) ofsection 140 of the Act: (¢) "Can sub-section
(d) "Covered Area” means covered area of every [loor over plinth arca on which the building is constructed: (¢) "Form™ means o form appended (o these rules; () "Group o huildings” means the group of buildings mentioned under nile 4; V" Group af fand™ means the group of land mentioned under e 4; 50 b (h] "Kachshn Build g o ling which is not o Pakka Building: () "Land® means o Jand or @ plot other than o land, solely wsed for wiculiure purposes whther with boundary or on a open place or on which no strecture is made (13 “Monthly rate of went” means the per square foot'square metre monthly tent of the et arex of @ building or the land, as the case may be, prescribed by the Executive Officer in accordance with the rule 5:
(k) "Munici State: pality” means a Municipal Council of @ Nagar Panchayat of the 1) *Non-resideatial building” means any building or space or land or house s (a) of or part there of which 1= ol residential and which is covered under ¢l sub-seetion (1) of section 140 of the Act: tm) "Netitied Bank™ means the bank or banks noti.ed by the Executive Ol cer for deposiring e amount of ta< with statement of solf-assessment: 92 RPI 2024 (ragar vikas Anu-9) (Niyamawali) dete § A TR AR SHEIRY i, 28 S, 2024
(n) “Other pakka building” means a building the wails whercof are pakka and roof is constucted with tin shed, asbestos sheet, fiber, glass or other came types of materials and marbles, tiles, mosaic and other same type materials are not used on floor;
(o) "Pakka building” means a building, walls whereof are made of bricks or stones or other like material or base pillars efc. arc of steel, iron, glass or other like metals;
(p) "Property”” means a building or land or both as the case may be
(q) "Residential building” means the building every unit of which is in the occupation of a person residing there in and shall include a building having provision of residential use but does not include a hotel, lodge or any other building being used for commercial purpose:
(r) “Statement of self-assessment” means the statement of sclf-assessment to be filled by the owner or occupier in Form “A” or “C";
(2) Words and exprossions used in these rules not defined but defined in the Act shall have the meanings respectively assigned to them in the Act 3 (1) The Executive Officer shall publish a notice in at least two daily sewspapets, requicing the owners or ocoupiers liable for payment of taxes on annual value of building or land or both to furnish every two years a siaiement, in Form “B” and Form “D”, in respect of the carpet area and other area of a residential huilding or the plot of the land or covered area of non-residential building or area of land as the case may be, by the date fixed in the said notice for the purpose of tax assessment
(2) The Exccutive officer may, for the convenience of the owner or occupier of the property, fix different places for different wards of the city for the submission of statement in Form “B” and Form “D”.
(3) Whenever owner occupied or vacant building is given on rent or vice versa, {hen within sixty days of it, it shall be mendatory for the owner to submit a fresh statement in Form “B” and Form “D”
(4) Whenever duc to construction or reconstruction, any addition is - done to the extent of 25 percent or more in the covered area then within, fificen days of complotion of construction or occupation, it shall be mandatory for the owner or occupier, as the case may be. to submit a fresh statement in Form “B™ and Furu “D”. 4 (1) The Executive officer shall classify the location of property falling within the provisions of section 140 of the Act, ward wise and there after within cach ward, it shall be classified based on the location of property on four different types of roads, namely-
(a) Roads having a width of more than 24 metres.
(b) Roads having width of more than 12 metres and up to 24 metres,
(c) Roads having width of more than 9 metres and up to 12 metres.
(d) Roads having width up to 9 metres.
(2) Execuiive Officer shall classify the nature of construction of buildings falling within the provisions of section 140 of the Act, on the following basis:-
(a) Pakka building with R.C.C roof or R.B. roof,
(b) Other Pakka building: (¢) Kachcha building i.e. all other Buildings not covered in clauses (a) and (b).
(3) The Executive officer shall accordingly arrange all buildings in a ward in maximum number of twelve different groups and m case of all vacant plots of lund, in maximum number of four different groups as shown below:-
(a) In case of building, the twelve groups shall be as follows -
(i) Pakka building with R.C.C roof situated on a road having a width of more A (nagar vikas Anu-) (Niyamawali) data se Statement of carpet area and other area of abuilding or the plot of the land Classification of Property 18 IR JLW IR TS, 28 T, 2024 than 24 metres; (it} Pakka building with R.C.C roof situated on a road having width of more than 12 metres and up o 24 metres;
(iii) Pakka building with R.C.C. roof situated on & road having width of more than 9 metres and up to12 metres;
(iv) Pakks building with R.C.C. roof situated on a road having width p 109 metres: (%) Other pakks builiting sitaated on 4 road having width of more than 24 metres; (v1) Other paicka biuilding situated on a road having width of more than 12 metres and wp to 24 metyes, ik Other pakka Fuibling situsted on -« roud having width of more than 9 s and uptol2 metrcs tlding situat viti) Other pakka on o Having width upto O m 1) Kachena buiiding stied on a road having width of more th i Kacheha building situnted on a road having width of more than {2 mctres dnd up to 34 metr 4 building swated on a roud having width of more than 9 up e 12 e ted ona roud having width up to 9 motres: (1 ncase of fand, the four proups will be as follows - ) Land situated on o roud having o width of more than 24 motres: G Land siwated onaroad having a width of more than 12 metres and up ta 24 snetres,
(i) Land situated 0n @ road having width of more than 9 metres and up to 17 metres: 1) Land situated on s ad having width up to 9 motres Fixation of S The Executive Officer shall once in cvery two years wark out the winimum monthly mzimin onthly fae of rent per unit area (square foot/square metre) of the carpet arca faic ol et fos every o of building within o ward or the applicable minimum monthly rite of Tet et i ares (square foalsquane mtee) of the arca for every group of Jand as the sy be i the rate o rent e residential building or land having regard to oy the Collectar for purposes of the Indian Stamp {al The circte rate 1 1899 and
(1) The current sinim rute of rent fn the area for such building or land:
Provided that before fixing such monthly per umit area rate of rent, the lixecutive Otficer shall notify such proposed rates in two daily newspapers having cireuation in such city and there aticr providing a minimun fifteen days time for filing sicd persons. Al such objections shall be heard ward wise after jections reecived in & ward in maximum nwber of different bunches. objections by int bunch shall contain the objections received for one group of buildings or one group ol fand, @ tie case may be. All ubjections shall be disposcd off by the Executive Officer alter giving the opponunity of beirg licard to at least ten per cent of the total number of objectors. 1t shall not be necessary to hear personally all the objectors or the interested persons. 1he objections may be decided in bunches
Explanation - For the purposes of self-ass both. 80% of the covered area may be considered as carpet arca.
(2) In the case of non-resiclential building and land, the monthly rate of rent per unit area of covered arca and the land shail be multip > of the monthly rate of rent fixed undes sub rule (1) as mentioned in the Schedule below: ment of tax on building, land or 92RPH 2024 {nagar vikes Anu-9) (Niyamawali] data e TR AT AR TSR, 28 T, 2024 19 - SCHEDULE Category Details of Property Rate of mouthly rent of nonresidential building [T [fostels or governmen:, government zided or unaided educational | Same as fixed under institutes, swimming pools, sports centers and gyms, physical health | subsule(1) centers, theatres which are used solely for eultural programs, wherein cultural program regarding marriage functions is not included, music land dance centers, micro, small industrizl units (in accordance with the \definitions of industrics Department), single sereen cinema houses (which are not situated in the malls), shops up to the area of 120 sq 1114 square metres regarding tea, milk, double breud, eggs, wisher man/laundry, fruits vegstables, photostat, barber/ hair dresser (wherein not more than two haircutting chairs are available and air coaditioner land coolors are not used) and tailoring 3 [Modical stores, every typs of commercial complexes. shops siiuated in | Twa times of the lestablished markets. tent houses, building material shops and non- | rate fixed under sub | leovernment coaching centres aule Three times of the ¢ fixed under sub) ament office buildin 3 [Government , semi governmient or non- g0 public under- takings, government corporations and boards e clinic, | ra polyclinic, dental clinic, diagnostic centers. pathology labs, nussing | rule (1) otherapy cenier, homes, hospitals and bealth care centers. nhy maternity homes. technical universitics, medical colleges and dental s, law colleses, engincering colieges. management insiit institutions. and other vocational education provider's institutions [pettol puinips, gas agencics, dopots and godowis: erc. community house kalyan mandaps, marriage clubs, auditoriuns, community centers. medium and heavy industries (in accordance with the definitions of Industries Department) restaurants, hotels without stars and hotels of lone and above stars and other tourism units. huilding having towers and hoardings, television towers, tele-communication towers or any other tower installed either on the surface or on the top of the building or on open space, banks, bank ATMs. finance companics. privaic scclor offices and fiems in private sectors, mulls, pubs bars, lodging houses where wine is served with food T [Other types of non residential huikdings which are not mentioned in the | Three times of the above categories tate fixed under sub rule (1)
(3) The municipality shall have right t increase the multiplier for ong or more types of buildings under the category (2) and category (3) in the schedule of sub-rule (2), it may by resolution fix it up to three times and four times, respeetively. of the rates fixed for residential building ndet sub-rulo (1). 7
(4) The Municipality may, by resolution, fix the roultiplier of such specific nonresidential building under category (4) of the schedule which are not mentioned in category (1) ta (3) by reducing it to two times and increasing four fimes of the rates fixed under sub-rule (i
(5) Provisions of section 129-A of the Act regardi 1g the levy of tax on Annual value of buildings or lands or both shall be applicable as carlier. 92 RPH 2024 (nagar vikas Anu-9) (Niyamawali) data 8e 20 SO A S NI, 28 Publicution of thc i monthly rtes rent Tan wssessment 52 P 2 ctions under mile 5 have heen decied, the Executive duily newspapers having cireulation in such city. the squate footsquare metre of the carpet area for every 6 (1) When the Officer shall notify/publish iz 1w minimun montly rate of et e sroup of building within w ward, or the applicable minimum monchly raie of rent per squane footisquare metre of' the arca for every group of lund. as the case may be, and thereafier it shall become il ) The procecdings of assessment of tux shall be completed within the duration of 6 months fron the notification/publication of minimum rate of rent under sub-rule (1) 71} The assessment of tax shall be made on the basis mentioned hereunder— (@) {i) culeulation of Annual Value of residential building = Carpet arca el per unit area monthly rate of rent x or 80% of covered area x fixed per unit arca monthly rate of rent x 12
(i) Caleulation of Annual value of residential Land = Area of land x ined per unit areu monthly rute of rent x 12 (L) X manth Calenlation of Amnual value of non-residential building= Covered rate of rent per unit area fixed on the basis of the multiplier in selation with the ratc of residential building x12 (i#) Culeulation of Annual value of non-residential lnds Arca of land x monthly raie of tent per unif area fixed on the basis of the multiplier in relation with the rate of residential land x 12 2) Payable Tax The Municipality shall determine the rates at which tax on el vale of buillings or linds or both as the case may be, referred to in sub section
(1) of section 128 of the Act.shall be: levied
Provided that in any case, the tax on annual value of buildings or lands or both shall not be less than 10 percent, the Water Tax on annval value of buildings or s or both shall not be less than 7.5 percent and the drainage tax shall not be less than
2.5 percent of the annual vale 13) Service charges - Service charges caleulated at the rate of 75%, 50% or 3333 % of the tax « o the basis of sub rule(1) will be payable by the Union of India o its Departents depending upon the utilization of full or pastial or nil services provided by the municipality (41 Selt-Assessment.-The person who hoids the primary liability of paving the uilding or linds or both or other lible person shall deposit the tax fied i accordance with the provisions of rule- 4 and rule-7 and giving the detwils of the property in Formi A" or Form ¢ the case may be, along with the return required n rule 3 i the notified banks o other places proscribed by the Exeeutive officer up to the date fixed under sub-rule (1) of rule 3 with Form “A™ or Form “C” s 1he ease may be and challan tax on the annual value of b (5] Ieentive- fncentive 1o the owners or occupiers of non-residential buildings ity be given in the anmual value of the building or land s the case may be, in the following manner:- () Building in which the system of rain water harvesting or ground water rechirging s installed and operational or at least 40% of the arca is covered by the plantation and greenery or proper and adequate parking lots are available or if engaged in tade or munufacture or any activity which causes pollution, but effective antipollution measures have been adopted, incentives shall be provided to cach by giving rebite of 2% i its annual value
Provided that the above incentives shall be granted on year (o yoar basis after erifying the existence and proper up keep of the Facilities and measures mentioned ander this ¢l
(6) Annual value of such building as mearoned in clause (4) shall be increased 29 to cacl 1 the building docs not provide measure mentioned it clause (a). 4 (nagar vikas Aou-9) (Niyarmawali} dala Se TR A3 SR TS, 28 T, 2024 21 § (1) The assessment list in respect of all the buildings or lands of both shall be prepared after caleulating the tax on the basis of-
(4) Details submitted in Forin A B, C or D by the respective owners of occupiers of the buildings and the lands; or (b} Information collceted by the Executive Officer in this behalf where information in Form A ,B ,C or D are not submitted within the prescribed time. In this case the campet area shall be calculated on the basis of 80 % of covered area of the building. (¢) The assessment list shall contain-
(i) The name of road and mohalla in which property is situated
(ii) The designation of the property by name, by number or by any other spesification sufficient for identification.
(iil) The name of the owner, whether it is owner-occupied or on rent Ifon rent, the name of the tenant.
(iv) The campet area base and covered area base, the minimum monthly rate of rent per square footsquare metre for the group of the buildings or lands.
(v) The carpet area or covered area of the building or the area of the land or both.
(vi) The year of construction of building
(vii) The nature of construction of the building,
(2) List regarding self — assessment- The residential buildings for which selfassessed tuxes in Form *A” and the non-residential buildings for which self-assessment taxes in Form “C7 have been submitted within preseribed period shall be entered in ons of rule 9 shall not be assessment list prepared in sub-rule (1) but the provis applicable on such buildings :
Provided that on the basis of any complaint or enquiry, if any detail is found incorrect, the details entered in the list and tax assessment thercin shall be revised and penalty shall be imposed afier show cause notice
9. (1) When assessment list of whole or part thereof is completed, the Municipality or the Exceutive Officer authorized by it in this behalf shall publish it in 1o daily newspapers having circulation in such city about the place and time where and when the inspection of such list maybe made.
(2) Objections regarding carpet area or covered arca of a building, calculation, area of land or other cntrics and rebates may be sent in writing addressed to the Excoutive Officer within the period of one month after the publication of public notice. No objection shall b considered about the fixation of the monthly rates of rent.
(3) The Municipality or the Exccutive Officer authorized by it in this behalf shall dispose of the objections after giving the objectors the opportunity of being heard
10. The Exceutive Officer shall send « bill in the manner as he thinks fit to the owner or aceupier for the payment of ta on anuual value of building or Tand or both assessed wnder rules 4, 7 and § in which a date shall be indicated till which it would be deposited in the notified banks or in office of the Municipality. If the entire amount of tax is not deposited by the prescribed date, the simple interest at the rate of twelve percent per annum from the date fixed for paymert of tax up 1o the date of payment shall be payable upon the amount that has remained unpaid 11, The owner or oceupier primarily fiable for payment of tax in respeet of tax of building or land or both may himself determine the tax on annual value of buildings or tands or both in accordance with the provisions of the Act and deposit the tax so assessed by him online or by cheque, pay order or by any proper method in the notificd bank or in the office of the Municipality together with a statement of sclf-assessment. 92 RPH 2024 (nagar vikas Anu-9| (Niyamawali) data 8¢ Assessment list. Publication of list and receipt ofobjections Payment of Taxes Self- Assessmeni R T ST G, 28 WA, 2026 22 Penalty 12. (1) Executive Officer shall arrange for randomi inquiry of at least ten Compounding of the penalty Special provisions percent of the total number of statements of the carpet area or covered area of the building or arca of land or other staiements of seli-assessment, as the case may be, submitted and in event of cases wherein any part of the carpet area or covered arca of the building or of any part of the area of land having been concealed. or fumished incorrect details he shall e riotice o the owner or occupier, as the case may be, to show cause within two wi as to why a penalty not exceeding four times of difference of tax due to concealment of area or incorrect details of property be imposed.
(2) After considering any explanation that may be offered by the owner or occupier, as the cese may be and making such inquiry as it may consider necessary, the Exceutive Officer may impose a penalty not exceeding as per notice and order and the same be realized together with the amount of taxes.
(3) In the case of non-submission of the requisite details within fixed time under sub-rules (1) and (3) of Rule 3, the Exccutive Officer may impose such penalty which may be Rs. 100.00, 1000.00, 5000.00 and 25,000.00 for the area of land up to 50 square metres, 200 square metres and 400 square metres or more than this respectively.
Provided that in the case of delay of 30 days 5% of the penalty shall be deposited as late fee. In case of returns not submitted within time fixed, at the time of preparing assessment list under tule 8, carpet area rates proposed under rule 5 shall be used in addition to the penalty.
(4) A person who violates the provisions of sub-rule (4) of Rule 3 shall be liable to pay penalty, which may extend to fifty nipees or ten times the amount of the tax payable on the said building or enlargement for a period of three months whichever is greater.
13. Penalties under sub-rules (1), (3) and (4) of rule 12 may be compounded on merits by the Executive Officer with an amount not less than one-third and not more than half the maximum amount of penalty
14. (1) The valuation and assessment of the properties situated in the Municipal Councils and Nagar Panchayats shall be compulsorily completed within six months from the date of the publication of these rules and the montly rate of rent shall be revised in every two years.
(2) Recovery of Taxes in Municipal Councils and Nagar Panchayats shall be reviewed by the Exccutive Officers up to first fortnight of every month.
(3) Details of Recovery of taxes against total demand in the Municipal Councils and Nagar Panchayats shall be made available to the Directorate Local Bodies by the Exccutive Officer up to the second fortnight of each month.
(4) The Director, Local Bodies Directorate shall ensure to make available the details received under sub-rule (3) monthly to Nagar Vikas Vibhag, Government of Uttar Pradesh and Uttar Pradesh Board for Development of Municipal Financial Resources.
(5) In addition to serve the bill and notice of demand, the details of demand and collection shall also be ensured through message on the mobile phone, e-mail of the tax payers and other modemn electronic means
(6) The Municipal Councils and Nagar Panchayats where 90% of the total amount of demand is recovered shall be granted incentive.
(7) In case of shortfall against the target, the responsible officer shall be penalized. By order, AMRIT ABHUAT, Pramukh Sachiv. 92 RPH 2024 (nagar vikas Anu-9) (Niyamawali) data e TRR T IR TAE, 20 S, 2024 23 FORM-A (See Rule-T) Self-Assessment form for a tax on annual value of residential building or land or both 1- Details of owner or accupier - ' (i) Name of Owner / Occupier - {if) Father's/Husband"s Name of owner/oceupier
(iii) Building/House/Plot No and Locational address
(iv) Address of the residence of owner’occupier
(v) Other details, if any
1. Details of Building or Land — A- (i) Covered area of the building (in square foot/square metre)
(i) Area ot open Land or Plot (in square foot/square metre)
(iii) Other details, if any B- (i) Internal dimensions of all rooms and all covered verandah (in square fooVsquare metre)
(ii) Internal dimensions of all balcony, Corridor, Kitchen and Store (in square foot/square metre) W & (iii) Internal dimensions ofall Garages (in square foosquare metre) - e shall not form part of the Note — Arca covered by bathrooms, lairines, portico, and Staircs carpel area. C- Carpet area of the building - B (i) +/4B (ii) + % B (iii) = or 80% of the covered area = A()x80%
3. Details of Location - A- Building or Land is located
(i) On road having a width of more than 24 metres
(i) On roads having a width of more than 12 metres and upto 24 metres On roads having a widdh of more than 9 metees and upto 12 metres
(iv) On roads having width upto 9 metres L B- Nature of Construction of Building -
(i) Pakka building with R.C.C roof or R.B.roof
(ii) Other pakka building
(ili) Kachcha building i.c. all other building not Covered in (i) & (ii) C-Land (if no building is constructed over itjis located-
(i) On road having a width of more than 24 metres
(ii) On roads having a width of more than 12 metres and upto 24 metres (iiiy On roads having a width of more than 9 metres and upto 12 metres
(i) On roads having width upto 9 metres NO 00 00 0 0o 0o 92 RPH 2024 (nagar vikas Anu-9) (Niyamawall) data 8e Note Plase tick in the bo applicaire & Whether buikding is occupied by (e onaer or o the eent S e ol the comtruetion of building culation of Annual value - ( St sonthly vate e ren fised for building per square oot metres) i Mimmum monthiy rate o et Tor kad (per square loolmetres) fixed by Exceutive i montly rte of rent fised by Exceutive fiid Annual vadue of the buildin | Iticer N Caepet arca of the building - 12X 6(1) X 2 (¢} S L Al velee of kd i case no building s constructed on it =12 X minimum of ent fixed by Exceun Officer N arca of the land = 12 X 6 L Amnaal el altie il G of - owner vecupicd afier rebate as mentioned atSection 1HH2Y ) Al vl of the buitding 0 e 1 is on rent alter enhaneement as mentioned in Seetion 14612y by 7 Caleulation of Tax - G T on il value of building o Lind (A I s ussessed X Mt of e Tes] ) Waler Tax (il valie s ssesse 100 N R Ehse date fived by the Executive Otficer for tax deposil
0. Details of tax deposited:- SLNo | Amount | Dute | Challan/Receipt No. | Name of Bank [ Ui hereby Knowle Verilication 1 e cwner'oceapier of House No, HouseLand taleet o Motall . of Wallt.ooiciminse U0 declare that i . i i e are cone and complete fo the best of my i el Ay kel sherein bad nuithe woreealed o mentioned false Signature Full Nunme Permanent Address P coe fel Mabile Number e ot Father s Name TR SR SRR 797, 28 [, 2024 75 FORM-B (See Rule-3) Form for providing information about the details of the residential building or land or both (for those have not submitted Form-A)
1. Details of owner or occupier -
(i) Name of Owner/ Occupier ..........
(i) Father’s/Husband's Name of ownerfoccupier
(iii) Building/House/Plot No. and Locational address
(iv) Address of the residence of owner/occupier
(v) Other details, if any
2. Details of Building or Land - A- (i) Covercd arca of the building (in square foot/ square metre)
(i)) Area of open Land or Plot (in square foot/square metre)
(iii) Other details, if any ........... B- (i) Internal dimensions of all rooms and all covered verandah & (in square footsquare netic)
(if) Internal dimensions of all balcony, Corridor, Kitchen and Store (in square foot/square metre) t (iif) Internal dimensions ofall Garages (in square foot/square metre) Note ~ Area covered by bathrooms, latrines, portico and Staircases shall not form part of the carpet area. C- Carpet area of the building: B ()+4B (i) + % B (i) = .oovvveeee. or 80% of the covered arca A(1)X80% =
3. Details of Location - A- Building or Land is located -
(1) On road having a width of more than 24 metres (i} On roads having a width of more than |2 metres and upto 24 metres (ii1) On roads having a width of more than 9 metres and uptol 2 metres
(iv) On roads having width up to 9 metres B-Nature of Construction of Building
(i) Pakka building with R.C.C roof or R.B. roof
(ii) other pakka building 00 0 01 00 (iif) kachcha building that is all other building not covered in (i) & (ii) 92 RPH 2024 (nagar vikas Anu-9) {Niyamawali) data ge 26 Y@ T SRR TEE, 28 G, 2024 Note- Please tick in the box applicable .
4. Whether building is oceupied by the owner or on the Fent
5. Yearof the construction of building Verifieation 1 . the awnerfoceupier of uiD. sitwated in L.of Ward... house/ Land do hereby declar House'Land Mohalla at the particukurs furnished i this For ace correct and complete to the best of my knowledge and belief. Any detail therem had neither been concealed vor mentioned false Dated Signature Full Name Permanent Addre: Pin Code Tel /Mabile Number. Mail........., Attesting withess Father's Nunie. Full Address Tel/Mobile Number - 92 RPH 2024 (noger vikas Anu-9) Niyamawali] data R Y SRR T, 28 Txfi 2024 27 FORM-C i (See Rule 7) Self Assessment form for a tax on annual value of non-residential building or land or both
1. Details of Owner or Occupier — 3
(a) Building or land is located- (b] Note -
4.
5.
6. () Nume of Owner/ Occupier
(if) Father'vHushand’s Name of ownerioccupier -
(iii) Building/House/Plot No. and locational address—
(iv) Address of the residence of owner/occupier Building/Plot {v) other details, if any . e Details of building or Land
(i) Covered area of the buildings (in square foot/square metic)
(i) Arca of open land or plot (in square foot/square metec)
(i) Other details, Details of locationif any
(i) On road having a width of more than 24 metres
(i) On roads having a width of more than 12 metres and upto 24 metres (iif) On roads having a width of more than 9 metres and upto 12 metres
(iv) On roads having width up to 9 metres ) Nature of construction of building —
(i) Pakka building with R.C.C. roof or R_B. roof.
(i) Other pukka building. asbestos, fibre or tin shed
(i) Kachcha building i.c. all other buildings not covered i (i) and (if) N E R R E N N Please tick in the box appiicable. Year of construction of building ; Previous assessed Annual Value and years of the Assessment ... . . Calculation of Annual Value -
(2) Annual value of building - .
(i) Monthly rate of ront fixed for residential building By Executive Otficer
(if) Multiplier in relation with the rate of residential Building .
(iii) Monthly rate of rent achicved for the building [(i)X(ii)]
(iv) Covered area of building B
(iv) Annual Value of building = Monihly rate of rent X Covered area X 12
(i) X (iv)X12]
(b) Annual value of land -
(i) Monthly ratc of Exceutive Officer .. t fixed for residential land by
(ii) Multiplier in relation with the rate ufrc~uich|aI Tand preseribed by rules ...
(iii) Monthly rate of rent achieved for the land [( )Mn]]
(iv) Area of land ..
(v) Annual Value of land = Monthly rate of rent X covered Area X 12 [GiDX(v)X12] (¢) Total Annual Value =a (v)+b(x) 92 RPH 2024 (nagar vikas Anu-9] (Niyamawali) data 8e am SO TTeTe, 28 N7, 2024
7. Calcalation of Taxb Tax on annual value of building or land = | Value o assessed X Rate of Tax) 100 (i} Water Tay = 1 Anpual Value as asses ed A Rute of Tax} =
(iil) Drainage Tax = alue as assessed X Rate of Tux 1006 8 Date fixed by the Execntive Officer to deposit tux- (Challan/Receipt No. Vi StNo. Name of Tax lAmount . Date | Name of Bank Verifeation . the ownerioccupier of House No a0 S -house situated in Mohalia W of Ward do hereby declare that the particulars furnished in this Form are coreect and complete to the best of my knowledze and beliel. Any detail therein had neither been concealed nor mentioned false Ut Duted Signature Full Nume Permanent Address Pin Code Tel/Mubil: Nuniber £ Mail Allesting witness Sigrature Name Father's Name Full Address Tel Mobile Numher 92RPH 2024 (nagar vikas Anu-9) (Niyamawali data Se IR WL SRAHIRYT TNIC, 28 O, 2024 29 FORM-D (Sec Rule-3) Form for providing information about the details of the non - residential building or land or both (for those have not submitted Form-C)
1. Details of owner/occupier -
(i) Name of Owner / Occupier
(if) Father's Name of owner/occupicr
(i) Buikding/House/Plot No. and locational addres
(iv) Address of the residence of owner/occupier ..
(v) Other details, if any
2. Details of building or Land —
(i) Covered area of the buildings (in square foot/ square metre) ...
(i) Arca of open land or plot (in square fool/square metre) ........
(iii) Other details, ifany....
3. Details of location-
(a) Building or land is located -
(i) On road having a width of more than 24 metres
(if) On roads having a width of more than 12 metres and upto 24 metres (ifi) On roads having a width of more than 9 metres and upto12 metres
(iv) On roads having width upto 9 metres (b} Natures of construction of building
(i) Pakka building with RCC roof or RB roof
(ii) Other pakka building, asbestos, fibre or tin shed (iif) Kachcha building i.e. 2ll other buildings not covered m (i) and (ii) Note - Please tick in the box applicable.
4. Year of construction of building.
5. Previous assessed Annual Value and years of the assessment- Verification .y the ownerloccupicr of Heuse No.. \mmcd in Mohalla uiD 0 0 <house do hereby declare that the particulars furnished in this Ferm are correct and complete to the best of my knowledge and belief. Any detail therein had neither been concealed nor mentioned false. Dated Signature..... Full Name.... Permanent Address Pin Code... gt Tel/Mobile Number. E- Mail Attesting witness ... Signature, Name ...... Father’s Name. Full Address........ Tel./Mobile humbcr Hogwogedo—toflo 92 XTIH—2024(282)-599+50=649 WA (F¥geR /S0 / ifwRIE) | 92 RPH 2024 (nagar vikas Anu-9) (Nivamawali) data 8e