Whereas by Government
Notification, Rural Development and Water Conservation Department, No.
VPM-2015/CR-140/PR-4 (22), dated the 21st November 2015, the Government of
Maharashtra had published the draft of rules further to amend the Maharashtra
Village Panchayat Taxes and Fees Rules, 1960, which the Government of
Maharashtra proposes to make in exercise of the powers conferred by clause
(xxvi) of sub-section (2) of section 176 of the Maharashtra Village Panchayats
Act (III of 1959), as required by sub-section (4) of section 176 of the said
Act, for the information of all persons likely to be affected thereby; and
notice had been given that the said draft would be taken into consideration by
the Government of Maharashtra on or after the 7th day of December 2015; And whereas the
Government of Maharashtra has received the objections and suggestion to the
making of such rules and having considered them; Now, therefore, in
exercise of the powers conferred by clause (xxvi) of sub-section (2) of section
176 of the Maharashtra Village Panchayats Act (III of 1959), and of all other
powers enabling it in this behalf, the Government of Maharashtra hereby makes
the following rules further to amend the Maharashtra Village Panchayats Taxes
and Fees Rules, 1960, namely:-- These rules may be
called the Maharashtra Village Panchayats Taxes and Fees (Amendment) Rules,
2015. For rules 6 to 20 of
the PART II of the Maharashtra Village Panchayats Taxes and Fees Rules, 1960
(hereinafter referred to as "the principle Rules"), the following
rules shall be substituted, namely:-- "6.
Definitions.-- In this Part unless
there be anything repugnant in the subject or context,-- (a)
"Annual Statement of
Rates" means the Annual Statement of Rates, mentioned in the Maharashtra
Stamp (Determination of True Market Value of Property) Rules, 1965, issued
under the provision of the Maharashtra Stamp Act (LX of 1958) by the Department
of Registration and Stamps of the Government of Maharashtra, for the time being
in the force and as amended, from time to time; (b)
"annual value
rate" means annual value rate of building or land as indicated in the
Annual Statement of Rates; (c)
"area of building"
means a structure constructed with any materials whatsoever for any purpose
whether used for human habitation or not and includes,-- (i)
foundation, plinth, walls,
floors, roofs, chimneys, plumbing and building services, fixed platforms, (ii)
varandas, balconies,
cornices, projections, (iii)
part of a building or
anything affixed thereto, (iv)
any wall enclosing or
intended to enclose any land or space, signs and outdoor display structures, (v)
tanks constructed for
storage, (vi)
basement area of towers
required for windmills, towers for communication and towers used for other
purposes and open spaces required for its functioning; (d)
" capital value "
means capital value fixed according to annual value rate and construction rate
as per type of construction, as indicated in the Annual State of rates and area
of building as well as depreciation rate as per age of building mentioned in
entry 2, and weightages of building as per its usages mentioned in entry 1, of
the Schedule A; (e)
" occupier "
includes a person in actual possession of a building or land whether as owner,
agent or tenant; (f)
" owner " includes
the person who receives or is entitled to receive rent of the building or land,
if such building or land is let; (g)
" rate of construction
" means the rate of construction as specified in the Annual Statement of
rates; (h)
" rate of depreciation
" means corresponding percentage of value after deduction of depreciation
shown in column (2) and (3) in relation to the age of building shown against
column (1) of entry 2 of the Schedule A; (i)
" Schedule A "
means the Schedule A appended to the PART II of the rules; (j)
" Tribal and hilly area
" means the area of the villages included in tribal sub-plan of the Tribal
Development Department of the Government and villages included in hilly
development programme of the Planning Department of the Government and also
includes any other area of the village as declared by the Government, from time
to time; (k)
" usage of building and
its weightages " means usage of building specified in column (2) and its
weightages specified in column (3) of entry 1 of the Schedule A. 7. Rate of tax on
buildings and lands.-- (1)
Every panchayat which
decides to levy a tax on buildings and lands shall, subject to the provisions
of sub-rule (4), and after following the procedure prescribed in rules 3 and 4,
levy a tax at such rate, based on the capital value of the building or land,
not be lower than the minimum rate and higher than the maximum rate as
specified in the Schedule A, as derived from the following mathematical
formula-- (a)
if separate annual value
rate of building is not specified in annual Statement of Rates for any rural
area, then, shall consider the annual value rate of land, rate of construction
as per type of construction of building specified in the Annual Statement of
Rates, weightages of building as per its usage given in entry 1, and rate of
depreciation shown in entry 2, of the Schedule A, the capital value of building
shall be as derived from the mathematical formula given below,-- capital value of
building = {(area of building x annual value rate of land) + (area of building
x rate of construction as per type of construction of building x rate of
depreciation)} x weightages of building as per its usages; (b)
if separate annual value
rate of building for the rural areas are specified, for such rural areas,
considering the annual value rate of building, usage of building and its
weightages shown in entry 1 of the Schedule A, rate of depreciation shown in
entry 2 of the Schedule A, the capital value of building shall be as derived
from the mathematical formula given below,-- capital value of building
= area of building x annual value rate of building x rate of depreciation x
weightages of building as per its usages; (c)
considering annual value
rate of land, the capital value of land shall be as derived from the
mathematical formula given below-- capital value of land
= area of land x annual value rate of land. (2)
Notwithstanding anything
contained in the "Important Guidelines of Stamp Duty Valuation", as
specified in the Annual Statement of rates, the provisions made in these rules
shall prevail over the provision of any other law made by the State Legislature
or any law which the State Legislature is competent to make or amend, in so far
as such law is inconsistent with the said provisions or rules, and such law to
the extent of such inconsistency shall cease to apply or shall not apply to any
such matter. (3)
Every panchayat which
decides to levy a tax on towers required for windmills, towers for
communication and towers used for other purposes and open spaces required for
its functioning shall subject to the provisions of sub-rule (4) and after
following the procedure prescribed in rules 3 and 4, levy the tax at such rate
based on the total area (on the basis of per square feet) of the lands and
building as specified in entry 5 of the Schedule A, as may be decided by the
concerned Gram Panchayat: Provided that, the
rate of tax levied by the concerned Gram Panchayat, shall not be lower than the
minimum rate and higher than the maximum rate as specified in columns (4) and
(5) of entry 5 of the Schedule A; (4)
The following lands and
buildings shall be exempted from levy of tax under sub-rule (1), namely:-- (a)
lands and buildings
belonging to a local authority and used or intended to be used solely for a
public purpose and not used or intended to be used for the purposes of profit; (b)
lands and buildings
belonging to Government whether used or not or intended to be used for the
purposes of profit; (c)
lands and buildings used
solely for religious, educational or charitable purpose; Explanations.-- I.
The portion of the lands and
buildings used for religious worship purpose shall be exempted and remaining
portion of such lands and buildings used for residential, official, commercial,
etc., shall be taxable. II.
The portion used for the
class room, library, laboratory, office, playground, auditorium, i.e.
educational purpose shall be exempted, and remaining portion of the lands and
building used for hostel, staff quarters, canteen, commercial usage, etc. shall
be taxable. III.
All the charitable
institutions those are exempted under Income Tax Act, 1961 (Act No. 43 of
1961), shall be exempted and other charitable institutions shall be taxable. (d)
Defence Personnel Recipients
of Gallantry or Non Gallantry awards and widows or dependents of these
awardees, shall be exempted from the tax on only one residential building: Provided that
claimant shall produce the certificate from the District Sainik Welfare
Officer, that the claimant is recipients of Gallantry or Non Gallantry awards
or the claimant is widow or dependents of such awardees; (e)
lands and buildings
belonging to a member of the personnel of the United States Technical
Co-operation Mission not used or intended to be used for purposes or profit. (f)
land belongs from the Hilly
and Tribal area shall be exempted, but if the land of the such area used for
industrial, tourism or commercial purposes then such land shall be taxable: Provided that,
nothing in this rule shall be deemed to exempt from tax any lands and buildings
in respect of which a railway administration is liable to pay tax or a sum in
lieu thereof by virtue of a notification under section 135 of the Indian
Railways Act, 1890 (Act No. 9 of 1890) or section 3 of the Railways (Local
Authorities Taxation) Act, 1941 (Act No. 25 of 1941). 8. Tax effective from
what date.-- The tax shall be
leviable for the year beginning on 1st April and ending on 31st March and shall
not come into force except on the following dates, viz., 1st April, 1st July,
1st October or 1st January, in any year and if it comes into force on any day
other than the 1st April it shall be leviable by the quarter till the 1st April
next following. 9. Preparation of
assessment list.-- (1)
Tax Assessment Committee
shall prepare an assessment list showing,-- (a)
the serial number of each
building or land; (b)
the type of each building
that is to say, whether it is,-- (i)
a hut or mud building (mud
or muck walls, raw mud walls, mud plaster, roofs of manglori tiles, asbestos or
iron sheet buildings will be included in this type), (ii)
a stone or brick building
built in clay, (load bearing structure, stone or brick wall built in clay, mud
or shahabadi tiles or other type of flooring, construction without slab
buildings will be included in this type), (iii)
a building built in stones,
bricks and lime or cement; (load bearing structure, RCC slab, brick wall, inside-outside
plaster, cement flooring type buildings will be included in this type), (iv)
R.C.C. type building
(building with RCC frame structure, RCC slab, walls built in brick or concrete
block, mortar, inside-outside plaster, tile flooring, use of Marble or Granite); (c)
the name of the known owner
and the occupier; (d)
the area of each building or
land; (e)
the age of each building and
construction year; (f)
the usage of each building
that is to say, whether it is,-- (i)
residential, (ii)
commercial, (iii)
industrial; (g)
the amount of tax assessed
on the basis of capital value of each building or land. (2)
For the purpose of preparing
such assessment list, the Tax Assessment Committee member or any person acting
under this committee or any person acting as per the directives of this
committee, as the case may be, may inspect any building or land in the village. (3)
The Tax Assessment Committee
shall be formed for the tax assessment on the basis of capital value. The Tax
Assessment Committee shall consist of the following members:-- Sarpanch ... ... ... Chairman; (ii) Deputy Sarpanch ... ... ... Member; (iii) Section or
Junior Engineer, Zilla Parishad (Works) Member; (iv) Extension Officer
(Village Panchayat) ... Member; (v) Village Development
Officer or Gram sevak (Secretary of the Panchayat) ... Member-Secretary. The Tax Assessment
Committee, considering the Government guidelines, type of building, rate of
depreciation, usage of building and its weightages, area of building or land,
rate of tax and capital value of the building or land shall finalise the
Assessment list. (4)
There shall be a Monitoring
Committee to monitor the working of the Tax Assessment Committee and to aid and
resolve the issues raised in the Tax assessment. The Monitoring Committee shall
consist of the following members, namely:-- (i) Block
Development Officer ... ... ... Chairman; (ii) Deputy Engineer
(Works), Zilla Parishad ... Member; (iii) Assistant Block
Development Officer [post if not available, Extension Officer (Village
Panchayat)] ... ... Member-Secretary. 10. Person primarily
liable for tax how to be designed if his name cannot be ascertained.-- Where the name of the
person primarily liable for the payment of the tax cannot be ascertained, it
shall be sufficient to designate him in the assessment list and in any notice
which it may be necessary to serve upon the said person as "the
holder" of such premises without further description. Rule - 11.
Publication of notice of time fixed for lodging objections.-- When the assessment
list is completed, the Member-Secretary of the Tax Assessment Committee, shall
cause a notice to be given and also given it wide publicity in the village
stating that the list is open for inspection at the office of the panchayat and
that objections will be considered and decided, on a day or before thirty days
of the date of notice: Provided that, if any
person has previously informed the panchayat in writing that as he is not
ordinarily residing in the village, or anything, then to be communicated him at
the address specified in this behalf by that person. In such circumstances a
copy of such notice shall be sent to such person by the post. 12. Inspection of
assessment list.-- Every person whose
name is included in the list as the owner or occupier of any property, every
person claiming to be the owner or occupier of any property, every person in
the possession of any property, included in the list, and any agent of such
person may inspect the list and take extract therefrom without payment of any
charge thereof. 13. Consideration of
objections to assessment list and authentication of list.-- (1)
All objections to the
assessment shall be considered and decided by the Tax Assessment Committee, on
the date specified in the notice published under rule 11 or on any later date
and the decision of the Tax Assessment Committee, shall be communicated to the
person objecting to the assessment. (2)
The panchayat shall cause
the necessary amendments in the assessment list to be duly made and
authenticated in accordance with the order of the Panchayat Samiti or the
Standing Committee, in the case of an appeal, or as per the decision of the Tax
Assessment Committee, as the case may be, to be made in the assessment list
which and in other cases on the authentication by the signature of Chairman or
Member-Secretary of the Tax Assessment Committee, as the case may be, not later
than the 31st day of July of the year in which the assessment list is prepared. 14. Entries in the
authenticated list conclusive evidence.-- The entries in the
list authenticated under the last preceding rule shall be conclusive evidence
of the amount of the tax leviable under these rules. 15. Amendment of
assessment list.-- (1)
The Tax Assessment Committee
may at any time alter the assessment list by inserting or altering any entry in
respect of any property, such entry having been omitted from or erroneously
made in the assessment list, through accident or mistake or in respect of any
building constructed, altered, added to or reconstructed in whole or in part,
where such construction, alteration, addition or reconstruction has been
completed after preparation of the assessment list, after giving notice to any
person likely to be adversely affected by the alternation of the list of a date
not earlier than one month after the date of service of such notice, before
which any objection to the alternation should be made. (2)
An objection made under
sub-rule (1) by any person likely to be adversely affected by any such
alteration before the time fixed in such notice shall be dealt with in all
respects as if it were an objection under rule 11. (3)
Any entry or alteration made
under this rule shall have the same effect as if it had been made in the case
of a building constructed, altered, added to or reconstructed on the day on
which such construction, alteration, addition or re-construction was completed
or on the date on which the new construction, alteration, addition or
re-construction was first occupied whichever first occurs, or in other cases,
on the earliest day in the current financial year in which the circumstance
justifying the entry or alteration existed; and the tax or the enhanced tax, as
the case may be, shall be levied in such year in the proportion which the
remainder of the year after such day bears to the whole year. 16. Notice to be
given to Sarpanch of demolition or removal, etc. of building.-- (1)
Where any building or any
portion of a building which is liable to the payment of a tax is demolished or
removed, or is burnt or falls down, the person primarily liable for the payment
of the said tax shall give notice thereof in writing to the Sarpanch. (2)
Until such notice is given
the person aforesaid shall continue to be liable to pay such tax as he would
have been liable to pay in respect of such building if the same, or any portion
thereof, had not been demolished, removed, burnt or as the case may be, fallen
down. 16-A. Notice of
transfer of title to property to be given to panchayat and assessment list to
be amended.-- (1)
Whenever the title to any
property liable to the payment of the tax is transferred or assigned, the
person transferring or assigning the same or the person to whom the same is
transferred or assigned, shall respectively, give notice of such transfer or
assignment to the Sarpanch or any person authorized by the Panchayat in this
behalf, within one year from the date of final transaction. (2)
In the event of the death of
person who is an assessee in respect of any such property, the person to whom
such title is transferred or assigned as heir or otherwise, shall give notice
to the Sarpanch or the authorised person, within one year from such death on
production of necessary evidence of death. (3)
On receipt of any notice
under sub-rule (1) or (2), the Panchayat may, after verification by local
inquiry and following the procedure prescribed in rules 11 to 13 for calling
and consideration of the objections, by a resolution passed at its meeting
cause the necessary amendments in the assessment list to be duly made and
authenticated. (4)
If the panchayat fails to
cause the necessary amendments to the assessment list under sub-rule (3),
within the period of two months from the date of receipt of such notice, the
assessment list shall be deemed to have been duly amended. Rule - 17. Assessment
list to be revised every four years.-- (1)
The Tax Assessment Committee
shall completely revise the assessment once in every four years. The Tax
Assessment Committee shall consider the annual value rates and rate of
construction, as per the Annual Statement of rates, for the time being is in
force, for fixing the revised capital value and accordingly tax assessment
shall be made: Provided that the
Panchayat may, suo motu or on an application made to it by any person in that
behalf, make such alteration, every year, in the assessment list authenticated
under rule 13, and the provisions of rules 9 to 16 shall apply in relation to
such alterations as they apply in relation to an assessment list prepared under
those provisions. (2)
The assessment list which
shall be authenticated by the signature of Chairman or Member Secretary, Tax
Assessment Committee, as the case may be, not later than the 31st day of July
of the year to which such alterations relate. 18. Tax from whom
primarily leviable.? (1)
The tax shall be leviable
primarily from the actual occupier of the building or land upon which it is
assessed, if such occupier is the owner of such building or land. (2)
If the land or building is
not occupied by the owner himself, the tax shall be primarily leviable from,-- (a)
the lessor, if the property
is let; (b)
the superior or lessor, if
the property is sub-let; (c)
the person in whom the right
to let the same vests, if it is unlet; (d)
the person to whom the land
or building has been transferred if the owner of the land or buildings has left
the village or cannot otherwise be found. On failure to recover
any sum due on account of such tax from the person primarily liable, such portion
of the sum may be recovered from the occupier of any part of the building in
respect of which such tax is due, in such ratio which the Tax Assessment
Committee decides to be an equitable ratio to the amount of tax assessed on the
whole building in the authenticated list. 19. Remission or
refund of tax in case of vacancies.-- Where any building
which is assessed to a rate payable in the year has remained vacant and
unproductive of rent for continuous period of three months or more during a
year, taxation on such building shall be at the minimum rate specified in the
Schedule annexed to this part. Panchayat shall remit the difference of the
amount of tax assessed as per prevailing rate and tax assessed at the minimum
rate specified in the Schedule annexed to this part: Provided that, no
such remission or refund shall be granted unless notice in writing of the fact
of the building or land being vacant and unproductive of rent has been given to
the panchayat: Provided further,
that no remission or refund shall be granted for any period previous to the
date on which such notice is given to the Sarpanch. 20. Recovery of
tax.-- (1)
The tax shall be recovered
by the Sarpanch or Gram Sevak or by any other person duly authorized by the
panchayat in this behalf. A receipt for every such payment shall be given by
the person receiving it. (2)
If the tax payer pays all
tax as per assessment in first six month of the financial year, the tax payer
shall be entitled to get five per cent. exemption on tax payment. (3)
If the tax payer does not
pay tax as per assessment in the current financial year, the tax payer shall be
liable to pay penalty of five per cent. per annum on the outstanding amount of
tax.". (4)
For the existing Schedule appended
to PART II of the principal Rules, the following Schedule shall be substituted,
namely:-- "Schedule A (See rule 7) 1. Usage of Building
and its weights Sr. No. Usage of Building Weights (1) (2) (3) 1. Residential 1.00 2. Industrial 1.20 3. Commercial 1.25 2. ?Age of Building and its depreciation rate Age of Building (in year) Percentage of value
after deduction of depreciation Hut or mud building,
Stone or Brick Building Built in clay Building
built in stones, bricks and lime or cement, RCC type building (1) (2) (3) 0-2 100% 100% above 2-upto 5 95% 95% above 5-upto 10 85% 90% above 10-upto 20 75% 80% above 20-upto 30 60% 70% above 30-upto 40 45% 60% above 40-upto 50 30% 50% above 50-upto 60 20% 40% above 60 15% 30% 3. Rate of tax on
Buildings Sr. No. Type of Buildings [see rule 9(1)(b)] Per Rs. 1,000 of capital value or fraction
there of Minimum Rate Maximum Rate (1) (2) (3) (4) 1. Hut or mud
Building. 30 paise 75 paise 2. Stone or Brick
Building Built in clay. 60 paise 120 paise 3. Stone, bricks
Building built in lime or cement. 75 paise 150 paise 4. RCC built in
Building. 120 paise 200 paise 4. Rate of tax on
lands Per Rs. 1,000 of Capital value of land or fraction there of Minimum Rate Maximum Rate (1) (2) 150 paise 500 paise Explanations:-- (i)
Tax Assessment Committee
shall completely revise the assessment once in every four years, in accordance
with revised capital value considering the annual value rates and rate of construction
fixed in the Annual Statement of rates for the time being in force, and assess
the tax. (ii)
If the annual value rate of
any particular village has not been shown in the Annual Statement of rates,
then the concerning Gram Panchayat of such village shall inform to the Tax
Assessment Committee, and the Tax Assessment Committee shall fix such rate in
consultation with the office of the Department of Registration and Stamp Duty. (iii)
Notwithstanding contented
anything in above Explanation (i), any revision as per this notification or any
revision of assessment once in four year, as the case may be, which may lead to
increase in tax assessment, shall not be more than the thirty per cent. of the
earlier year assessment. (iv)
The Tax Assessment Committee
shall, while conducting the revision of any area of land or building, then to
assess it according to the type of construction, such as old construction,
additional new construction or any demolished part of the construction. (v)
For the multistoried
building the area of each floor shall be considered separately. (vi)
Stalls made with iron sheet
or wood for small business i.e. Provisional shops, hair cutting saloon,
vegetable stall, tea stall, etc. shall be included in Stone, bricks building
built in lime or cement type building. (vii)
Construction made for small
and big factories with the help of iron poles, angles and sheets (iron and
asbestos) shall be included in the house built in RCC type building. (viii)
Tax assessment of cattle
sheds and similar buildings shall be charged according to type of buildings as
per residential usage. (ix)
Open plot shall be charged
with rate of land. (x)
In case of old big houses
(Wada) in the village only constructed area (with roof) will be considered for
the taxation. Open space (land without roof) shall be charged with minimum
rate. (xi)
Taxation on buildings in
villages, which constructed before the year 1970, shall be compulsorily assess
at the minimum rate. 5. Rate of Tax on
Towers Sr. No. Part of Towers Types of Gram
Panchayat Minimum rate (Rs.) Maximum rate (Rs.) (1) (2) (3) (4) (5) 1. Basement of Tower
(per Sq. ft.). Any type of Gram Panchayat. 3.00 (Rupees three) 8.00 (Rupees eight) 2. Open space (per
100 Sq. ft.). (a) General or Hilly
Aadivasi Area Gram Panchayats. 0.20 (Twenty paise) 0.40 (Forty paise) (b) All Gram
Panchayats abutting Municipal Corporation or Municipalities. 0.40 (Forty paise) 0.80 (Eighty paise) Explanation.--For the
purposes of levy of tax on windmill tower mentioned in Serial No. 1, the
maximum amount of tax for one Windmill tower shall not be more than Rs. 15,000
per megawatt. Terms and conditions
for levy of tax:-- (i)
Tax shall be levied after completion
of work of the towers used for windmills and other purposes. (ii)
Tax shall be levied although
the towers of the windmills and other towers are closed or not in use. (iii)
For calculating the area of
basement of the towers, the only length and width of tower shall be taken into
consideration and not height of the tower.".MAHARASHTRA VILLAGE PANCHAYATS
TAXES AND FEES (AMENDMENT) RULES, 2015
PREAMBLE
(i)
?????????