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House Tax
Process Scope:
The purpose of this procedure is to define the methodology followed for Assessment of taxes of residential, commercial, industrial, institutional and others units.
Process Input:
Conducting door to door detailed survey.
Assessment of taxes of Residential Plots
Process Activities Responsibilities Time Frame Record Format Name, If any
1. Tax/Fee should be imposed by the corporation u/s 87 of Haryana M.C Act. 1994 with prior permission of the Government :-
i. Tax on building and lands ( House)
ii. Fire Tax.
iii. Show Tax
iv. Tax on vehicle under Motor Vehicle Act. 1988 ( Act. 59 of 1988)
v. Tax on Driving licenses issued under the Motor Vehicle 1988(Act. 59 of 1988) with the corporation area.
vi. Any other tax that may be imposed under the provision of Haryana Municipal Act. 1973.
vii. Fee, Fee on Advertisement other than advertisement in the newspaper.
viii. Fee on building applications.
ix. Development Fee (charges) for providing and maintaining civic amenities in certain areas.
x. License Fee
Zonal Taxation
As per Govt.
As per Govt. Rules
& approvals
2. Municipal Corporation shall cause an assessment list of all land and buildings in Municipal Corporation area. Tax Superintendent/ZTO After every Five years U/S 97
3. After preparation of assessment list Commissioner shall give public notice thereof and of the place where the list or a copy of assessment may be inspected Commissioner 30 days U/S 97 (2)(3)
4. Any objection to ratable value or any other matter or entered in the assessment list shall be made in writing to the commissioner before date fixed in the notice and shall state in what respect the annual value or other matter is disputed and all objections so made shall be recorded in a register to be kept for purpose. Commissioner/Z.T.O/ Tax Superintendent 30 days U/S 97 (4)
Register of
objection, objection form
5. The objection shall be inquired and the person making them shall be allowed may opportunity of being heard either in person or by his authorized agent by a Corporation constituted by worthy Commissioner. Hearing
As per
U/S 97(5)
6. After disposal of all objections and revision of rate-able values has been completed the assessment list shall be authenticated by the signature of the worthy Commissioner or as the case may be the officer authorized by him in his behalf. Commissioner and
his authorized
As per
U/S 97 (6)
7. The assessment list so authenticated shall be deposited in the office of the corporation and shall be open for inspection free of charge during office hours so all owner, lessees or occupier of land and building comprised therein or the authorized agents so such persons and a public notice i.e. so open shall forthwith be published Commissioner and
his authorized
As per
U/S 97(7)
8. Assessment made by the Corporation shall valid for 5 Years. In this period Supplementary assessment may be done by the Corporation but new list not to be prepared every year. Commissioner and
his authorized
As per
U/S 100
9. After completion of all process of assessment, House Tax bill prepared ward wise and entered demand/ assessment register. Tax Inspector/Tax
30 days after final publication of assessment Demand/Assessment Register
10. After this the House Tax bills distributed to the concerned , if the amount specified in the bill is paid with in the period of 15 days from the presentation thereof a rebate of 10 % shall be allowed in the amount tax/fee. If the tax/fee is not paid within 30 days of the due date an interest @ 1 % pm shall be charged of every calendar month or thereof. Tax Superintendent /Tax Inspector/Bill distributer/ Tax collector As per
U/S 127-128
G-8, Bill Distribution Register
11. If any sum due on account of tax/fee payable under the act, if would be recovered together with the cost of recovery by all or any of the following process
i. Declaration under arrear of land revenue.
ii. By distrait and sale of defaulter’s moveable property.
iii. By attachment and sale of defaulter’s immoveable property.
iv. In case of taxes on land and building by the attachment of rent due in respect of property.
v. By a suite.
Tax Superintendent From time to time U/S 130
Notice Form
Process Output:
1 Finalization of tax assessment.
2 Issuance of bills & collection of taxes/fees
3 Queries to taxes/fees assessment and collection by Tax Supdtt./ZTO,DMC .
4 Queries to taxes/fees assessment by Joint Commissioner/Commissioner.
5 Monthly review of pending taxes/fees assessment compliant and status.
Process Review criteria:
1 Revaluation of tax on land & building after every five year on or before the commencement of next financial year, whereas supplementary assessment done at any time with the permission of commissioner.
2 Delay reasons in Register
3 Monthly/Yearly review of assessment /supplementary assessment as per targets/ budgetary provisions
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