Chapter VIII TAXES AND FEES

following taxes-

(b)2[* * * * * * * * ]such other tax, at such rates as the

Government may, by notification, in each case direct;

1. (c) a duty on the transfer of immovable properties situated within the limits of the municipal area in addition to the duty imposed

less than one per centum and more than three per centum on the amount specified below against such instruments:-

Description ofInstrumentsAmount on which duly shall be levied.

1. (i) Sale of immovablethe amount or value of the consideration for the property
2. (ii) Exchange of immovable property (iii)Giftofimmovable property
3. (iv) Mortgage with possession of immovable property
4. (v) Lease in perpetuity of immovable property sale as set forth in the instrument.

the value of the property or the greater value as

set fourth in the instrument.

the value of the property as set forth in the

instrument.

the amount secured by the mortgage as set forth

in the instrument.

lease, as set forth in the instrument.

w.e.f.1-4-10.

2 Omitted by Haryana Act 2 of 2000.

Taxes etc. to be imposed by Corpora tion under this Act and arrangement of certain taxes collected by Government.

Self assessment of tax MUNICIPAL CORPORATION[1994 : Hr. Act 16

1. (1) levy-
   • (a) a tax on profession, trades, callings and employments;

l[(b) a tax on vehicles, plying for hire or kept registered under the

Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation, and animals;]

1. (c) a development tax on the increase in urban land values caused

by the execution of any development or improvement work;

1. (d) show tax;

considered.

1. (3) The taxes as specified in sub-section (1) and sub-section (2) shall

1. (4) The Government may, by special or general order, direct the

1. (5) If the Corporation fails to carry out any order passed under

case may be.

to pay the property tax shall himself calculate the tax of the building or land according

Substituted by Haryana Act 15 of 2000.

a half per centum per month from the date of default shall also be charged.]

I(i)[xxxx]

1. (iv) a fee with regard to lighting;
2. (v) a fee with regard to a scavenging;
3. (vi) a fee in the nature of costs for providing internal services in

a building scheme or town planning schemes;

1. (vii) any other fee as deemed fit by the corporation for services rendered.

by the Government.

1. (a) a water tax at such percentage of the 2[annual value] of

Penalties Fees that may be charged by the Corporation.

Components and

rates of taxes of lands and buildings.

Premises in respect of which water tax or charges and Fire tax are to be levied.

MUNICIPAL CORPORATION[1994 : Hr. Act 16

'(b) a fire tax; and 2(C)[xxx]

they are self occupied.

1. (2) Notwithstanding anything contained in sub-section(1),the

1. (a) to which a water supply is furnished from or which are

connected by means of pipes with municipal water works; or

1. (b) which are situated in any portion of the Municipal area in which the Commissioner has given public notice that

portion. (2)3[[Omitted]

from levying any of the said taxes on such lands and buildings to which immediately

Provided further that nothing in this section, shall prevent the

on lands and buildings.

² Omitted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

³ Omitted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

⁴ Substituted by Haryana Act 15 of 2000 and further omitted by Haryana Act 24 of 2003.

⁵ Substituted by Haryana Act 24 of 2003.

or land, it shall be the liability of the owner to pay the said tax. I.Substituted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

1. (2) The assessment, levy and payment of the tax on buildings and

[1994 : Hr. Act 16MUNICIPAL CORPORATION

377

by him.]are let or sub-let.

buildings from

building.

1. (2) An occupier from whom any sum is recovered under sub-section
2. (1) shall be entitled to be reimbursed by the person primarily liable for the payment

bye-laws.

98.3[****] Taxes on lands and buildings a first charge on premises on which they are assessed.

¹ Substituted by Haryana Act 21 of 2003 and further substituted by Haryana Act 21 of 2012

² Substituted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

³ Omitted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

Amendment of

assessment list. New Property list. Notice of transfers.

1. (a) by inserting therein the name of any person whose name

ought to be inserted; or

1. (b) by inserting therein any land or building previously omitted;
2. (c) by striking out of the name of any person not liable for the

payment of taxes on lands and buildings; or

1. (e) by making or canceling any entry exempting any land or

1. (g) by inserting or altering an entry in respect of any erected,

1. (2) Before making any amendment under sub-section(1)the

1. (2) In the event of the death of any person primarily liable as aforesaid,

² Omitted by Haryana Act 21 of 2012 w.e.f. 1-4-10.

³ Substituted by Haryana Act 24 of 2003 and further substituted by Haryana Act 21 of 2012

deceased. I.Substituted by Haryana Act 21 of 2012 w.e.f. 1-4-10. w.e.f. 1-4-10.

1994 : Hr. Act 16]MUNICIPAL CORPORATION

1. (3) The notice to be given under this section shall be in such form as

1. (4) Every person who makes a transfer as aforesaid without giving

1. (5) The Commissioners shall record every transfer or devolution of

title notified to him under this section in his books and in the assessment list.

1. (6) On a written request by the Commissioner, the Registrar or Sub-

may from time to time require.

1. (2) Until notice is given, by person as mentioned under sub-section

information.

¹ Substituted by Haryana Act 24 of 2003 and further substituted by Haryana Act 21 of 2012

the owner or occupier of such land or building, or of any portion thereof to furnish

w.e.f.1-4-10.

Premises owned by or let to, two or more persons in severalty to be ordinarily accessed as one property. Assessment in case of amalgamation of premises. Power of Commissioner to assess separately out houses and portion of buildings.

1. (a) as to the name and place of residence of the owner or occupier

or of both the owner and occupier of such land or building;

1. (b) as to the measurements of dimensions of such land or

1. (c) as to the actual cost or other specified details connected

with the determination of the value of such land or building.

1. (2) Every owner or occupier on whom any such requisition is made

1. (3) Whoever omits to comply with any such requisition or fails to

owner or occupier.

property:

law made in this behalf each such several part, or two or more of such several parts

together, as a separate property and assess such part or parts to the said taxes

accordingly.

portions thereo fbe amalgamated into one or more new premises, the Commissioner shall on such amalgamation assign to them one or more numbers and assess them to taxes specified in section 89 accordingly: Provided that the total assessment on amalgamation shall not be greater than the sum of the previous assessments of the several premises except when there is any re-valuation of any of the said premises.

and value. Power of Commissioner to employ valuers.

1. (2) No person shall willfully delay or obstruct any such person in the

exercise of any of his powers under this section.

109.1[* * * * * * * * * * * * * * * *] 110.1[* * * * * * * * * * * * * * * *] 111.1[* * * * * * * * * * * * * * * *] 112.1[* * * * * * * * * * * * * * * *] 113.

2[(1)In case of non payment of tax or of any toll on demand, the officer

1. (2) The Corporation after the lapse offive days from the seizure and

Recovery of toll or taxes.

the articles think proper.

1. (a) vehicles, other than motor vehicles, and other conveyances

plying for hire and kept within the Municipal area;

Omitted by Haryana Act 2 of 2000.

2 Substituted by Haryana Act 2 of 2000.

Tax on whom leviable.

Exemption from

taxes on vehicle and animals.

1. (b) animals used for riding, driving, draught or load when kept

within the Municipal area.

1. (2) A vehicle or animal kept outside the limits of the Municipal area

but regularly used within such limits shall be deemed to be kept for use in the

which the tax is leviable:

or not such animal is owned by such owner or person.

1. (a) vehicles belonging to the Corporation, Government or the Union ofIndia;
2. (b) vehicles used exclusively for the conveyance free of charge

of the injured, the sick or the dead;

1. (c) vehicles kept bybonafidedealers in vehicles merely for sale and not for use.

1. (2) The tax under clause (b) of sub-section (1) of section 114 shall not

be leviable in respect of animals belonging to the Corporation, Government or the

The Corporation shall charge development tax on the increase in the value of the land or building comprised in a scheme put into operation within the

1. (1) The development tax shall be an amount equal to one-half of the

finally notified under Chapter XIX:

Provided that for the purpose of calculation under this section the

land shall be treated as free of all buildings.

1. (2) The Government shall, by notification in the Official Gazette, declare

the date on which scheme shall be deemed to have been completed.

1. (2) Any person on whom a notice of assessment is served under

1. (3) After an opportunity has been given to the objector of being

1. (4) If the person on whom a notice of assessment is served under

Tribunal. 121.l[XXXX]

advertisement without written permission of Commissioner.

1. (2) The Commissioner shall not grant such permission, if-
   • (a) the advertisement contravenes any bye-law made under this Act; or
   • (b) the fee, if any, due in respect of the advertisement has not been paid.
2. (3) Subject to the provisions of sub-section (2) in the case of an

¹ Omitted by Haryana Act 19 of 2017. (G.S.T)

become void in certain eases.

Presumption in

case of contravention. Power of Commissioner in case of contravention. Fee on building applications. Time and manner of payment of taxes or fees.

MUNICIPAL CORPORATION[1994 : Hr. Act 16

following cases, namely:-

1. (a) if the advertisement contravenes any bye-law made under this Act;
2. (b) if any material change is made in the advertisement or any part

thereof without the previous permission of the Commissioner;

1. (c) if the advertisement or any part thereof falls otherwise than through accident;
2. (d) if any addition or alteration is made to, or in the building, walls,

1. (e) if the building, wall, boarding, frame, post or structure over which

upon or over any land, building, wall, boarding, frame, post or structure or upon or in any vehicle or displayed to public view from a public street or public place in contravention of the provisions of this Act or any bye-laws made thereunder, it shall be presumed, unless and until contrary is proved, that the contravention has been committed by the person or the persons on whose behalf the advertisement purports to be the agents of such person or persons.

contravention of the provisions of section 122, the Commissioner may require the owner or occupier of the land, building, wall, boarding, frame, post or structure or vehicle upon or over or in which the same is erected, exhibited, fixed or retained, to take down or remove such advertisement or may enter any land, building, property or vehicle and have the advertisement dismantled, taken down or removed or spoiled, defaced or screened.

sanction of a building plan shall pay alongwith the application, fee at such rate as may, from time to time, be specified by the Government.

¹ Substituted by Haryana Act 21 of 2012 w.e.f. 01-04-10.

1994 : Hr. Act 16]MUNICIPAL CORPORATION

1. (a) tax on vehicles and animals;
2. (b) show-tax.; 1 [(c) Property tax.]

1. (2) Every such bill which shall be in the prescribed form shall for the

the amount of tax or fee:

3[Provided that no rebate shall be allowed in case of property tax.]

1. (4) If the tax on vehicles and animals or the show-tax is not paid after

1. (5) For every notice of demand served under sub-section (4) a fine of

or fee within thirty days.

recovered, together with costs of recovery, by all or any of the following processes,recovering tax or

in the manner prescribed-fee.

Power of seizure of vehicles and animals in case of non-payment of tax thereon.

Demolition, etc.

of building.

1. (iv) in the case of octroi and toll, by the seizure and sale of goods and vehicles;
2. (v) in the case of taxes on lands and buildings by the attachment of

rent due in respect of the property; and

1. (vi) by a suit.

the vehicle or animal or both, and if the owner or other person entitled thereto does

1. (2) The surplus, if any, remaining after the application of the sale

year from the date of the notice, refund thereof shall be made to such person or his representative. (3)1[****]

thereon.

133.

2[****] 134.

2[****] 135.

2[***] 136.

2[***] 137.

authority.

1. (3) Costs awarded under this section to the Corporation shall be

recoverable by the Corporation as an arrear of tax due from the appellant.

1. (4) If the Corporation fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the appellate authority

may order the Commissioner to pay the amount to the appellant.

if any, in dispute in the appeal has been deposited by the appellant in the office ofto appeal.

the Corporation.]

being heard.

bh

tax or fee.

(a)any land or building for the purpose of determining the

2[property tax] of such land or building;

1. (b) any stable, garage, or coach house or any place wherein he may have reason to believe that there is any vehicle or animal liable to a tax or fee under this Act;
2. (c) any place or premises which he has reason to believe are

Composition. Irrecoverable debts.

Obligation to

disclose liability.

MUNICIPAL CORPORATION[1994 : Hr. Act 16

1. (d) any land, building or vehicle in or upon which any

advertisement liable to fee under this Act is exhibited or

displaced.

1. (2) The Commissioner may, by written summons, require the

1. (2) Every sum due by reason of the composition of tax under

1. (2) The Commissioner shall report to the Corporation every case in

1. (a) whether such inhabitant is liable to pay any tax or fee imposed

by the Corporation under this Act;

1. (b) at what amount he should be assessed; or
2. (c) the1[****]value of the land or building which he occupies

and the name and address of the owner or lessee thereof.

1. (2) If any person when called upon under sub-section (1) to furnish

or belief, he shall be liable, in addition to any penalty which may be imposed under this Act, to be assessed at such amount on account of tax or fee as the Commissioner may deem proper.

to be made.

1. (2) Any person interested in any such amendment may tender his objection

[1994 : Hr. Act 16MUNICIPAL CORPORATION

379

be impeached or affected by reason only of any mistake in the name, residence, place of business or occupation of any person liable to pay the tax or in the description of any property or thing, or of any mistake in the amount of the assessment, charge or demand, or by reason only of clerical error or other defect of form, if the directions contained in this Act, and the bye-laws made thereunder have in substance and effect been complied with; and it shall be enough in the case of any such tax on property or any assessment of value for the purpose of any such tax, if the property taxed or assessed is so described as to be generally known and it shall not be necessary to name the owner or occupier thereof.

not to effect liability.

regard to taxes. of property.

1. (2) If at any time it appears to the Government, on complaint made or

Substituted by Haryana Act 21 of 2012 w.e.f. 1-4-10.

MUNICIPAL CORPORATION[1994 : Hr. Act 16