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Maharashtra Village Panchayats Taxes and Fees (Amendment) Rules, 2015

Maharashtra Village Panchayats Taxes and Fees (Amendment) Rules, 2015

MAHARASHTRA VILLAGE PANCHAYATS TAXES AND FEES (AMENDMENT) RULES, 2015

PREAMBLE

 

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:--

Rule - 1. Short Title.--

 

These rules may be called the Maharashtra Village Panchayats Taxes and Fees (Amendment) Rules, 2015.

Rule - 2.

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:--


(i)

 

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.".