Vidhi Codex

The Madhya Pradesh Nagariya Sthawar Sampati Kar Adhiniyam, 1964

The Madhya Pradesh Nagariya Sthawar Sampati Kar Adhiniyam, 1964

General196436 sections

This legislation imposes a property tax on urban immovable property throughout Madhya Pradesh, targeting cities with populations exceeding ten thousand. It establishes procedures for assessing and revising rental values rather than market prices. The law includes broad exemptions for government, local authority, and religious buildings to support public services, while also providing tax breaks for homeowners and vulnerable individuals, balancing revenue generation with the need to protect essential community resources and social welfare

Start reading →Read full ActSections
  1. 1. Short title extent commencement and application.
  2. 2. Definitions.
  3. 3. Taxing Authorities
  4. 4. Levy of tax on immovable property.
  5. 5. Revision of annual letting value in certain cases.
  6. 6. छूट.
  7. 7. Preparation of provisional assessment list.
  8. 8. Objection to the entries in the list.
  9. 9. Finalisation of assessment list
  10. 10. सूची का संशोधन
  11. 11. Escaped assessments.
  12. 12. Conclusiveness of entres in the list.
  13. 13. संशोधन के प्रयोजनों के लिए जानकारी देने का दायित्व
  14. 14. कर की उगाही
  15. 15. Appeals.
  16. 16. Penalty for default of payment of tax.
  17. 17. Appeal against penalty.
  18. 18. पुनरीक्षण
  19. 19. Refund of excess payments.
  20. 20. Tax to be a first charge on building and land on which it is leviable.
  21. 21. संपत्ति कर आयुक्त की शक्तियों तथा कर्तव्यों का प्रत्यायोजन
  22. 22. Production of documents, record, account or other particulars in respect of any land or building.
  23. 23. Property Tax Commissioner to require local authority to furnish information etc.
  24. 24. Power of entry and inspection.
  25. 25. लोक सेवक द्वारा जानकारी का प्रकटीकरण.
  26. 26. Proceedings and list under the Act not to be rendred invalid because of some non-compliance and omissions.
  27. 27. अपील तथा आवेदन-पत्रों पर न्यायालय फीस मुद्रांक.
  28. 28. लिमिटेशन एक्ट, १९६३ की धारा ४ तथा धारा १२ की प्रयुक्ति.
  29. 29. Extension of period of limitation in certain cases.
  30. 30. शपथ पर साक्ष्य लेने की शक्ति.
  31. 31. Property Tax Commissioner and officers appointed to assist him to be deemed public servants.
  32. 32. कतिपय कार्यवाहीयों का वर्जन.
  33. 33. सद्भावनापूर्वक कार्य करनेवाले व्यक्तियों का संरक्षण और वाद तथा अभियोजन की अवधि.
  34. 34. Appearance by authorised representative.
  35. 35. Power to make rules.
  36. १. संक्षिप्त नाम, विस्तार, प्रारंभ तथा प्रयुक्ति

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