Property tax from whom and when payable

(1) Subject to the provisions of sub-section (2), the property tax shall be primarily payable as follows, namely:-(a) if the premises are held immediately from the Government or the corporation, from the actual occupier thereof: Provided that the property tax due in respect of premises owned by the Government and occupied by any person on payment of rent, shall be payable by the Government: Provided further that no property tax shall be payable in respect of premises owned by the Corporation and occupied by any person on payment of rent. (b) if the premises are not so held,-(i) from the lessor if the premises are let; (ii) from the superior lessor is the premises are sub-let; (iii) from the person in whom the right to let the premises vests, if they are unlet. (2) If any land has been let for any term exceeding one year to a tenant and such tenant or any person deriving title howsoever from such tenant has built upon the land, the property tax assessed upon the said land and upon the building erected thereon shall be primarily payable by the said tenant or such person whether or not the premises be in the occupation of the said tenant or the person. xv. Promote introduction of Information Technology and e-Governance in the working of the Corporation. (C) Sector-wise functions.- (i) Urban Planning including Town Planning: (a) Planned development of new areas for human settlement, erection and maintenance of boundary marks defining the limits or any alteration in the limits, (b) Measures for beautification of the corporation area by setting up fountains, providing recreational areas, improving river banks, and landscaping, (c) Integration of the development plans and schemes of the municipal area with the district or regional development plan, (d) Preparation and keeping upto date of appropriate maps, data and records of lands within corporation and utility to which such lands are from time to time put; (ii) Environment and Social Forestry: (a) Organise campaigns for environmental awareness, (b) Motivating local action for its upgradation, planting of trees, etc., (c) Reclamation of waste lands, promotion of social forestry and maintenance of open spaces, (d) Establishment and maintenance of nurseries, promotion of greenery; (iii)Small Scale Industries: (a) Promotion of handicrafts, (b) Formulate and implement self-employment schemes in industrial sector, (c) Implementation of the entrepreneur development programmes; (iv)Housing: (a) Identify the homeless, provision of house sites and houses, implementation of shelter rejuvenation programmes, (b) Mobilise fund necessary for housing; (v) Education and Culture: (a) Run the pre-primary, primary, higher secondary and technical schools, vocational training centres, and implement literacy programmes, (b) Promote civic education, adult education, social education and nonformal education, (c) Promotion of cultural activities including music, physical education, sports and theatres and infrastructure therefor, (d) Advancement of science and technology in urban life, (e) Organization, establishment and maintenance of art galleries and botanical or zoological collections, (f) Maintenance of corporation office, and of all public monuments and places of historical, artistic and other importance, (g) Presentation of awards to persons of distinction, paying homage on death to persons of repute, (h) Holding and regulation of fairs, festivals, industrial and health exhibitions; (vi)Public Works: (a) Construct and maintain the roads except National Highways, State Highways and major District roads within the corporation, and buildings for institutions including those transferred from Government. (vii) Public Health and Sanitation: (a) Run dispensaries, primary and public health centres and hospitals under all systems of medicines, child welfare centres and mother care homes, (b) Organise remedial and other preventive measures against disease, (c) Implement family welfare programmes, (d) Organise mass inoculation campaigns for eradication of infectious diseases, (e) Reclamation of unhealthy localities, removal of noxious vegetation and abatement of all nuisances, (f) Maintenance of all public tanks and regulating the reexcavation, repair and up-keep of all tanks, wells and other sources of water-supply and provision for unfiltered water supply for non-domestic uses, (g) Public vaccination, prophylactic inoculations, vector control (h) Maintenance of ambulance service, (i) Advancement of civic consciousness of public health and general welfare by organizing discourses, seminars and conferences, (j) Prevention of food adulteration and control of eating-houses, (k) Effective implementation of national and state strategies and programmes for prevention and control of diseases; (viii) Social Welfare: (a) Run Anganwadis, and institutions for the welfare of persons with disability, urban poor among others; (b) Sanction and distribute pension to persons with disability, widows, urban poor, distribute unemployment wages, and implement Group Insurance Scheme to the poor, (c) Implementation of programmes for liberation and rehabilitation of scavengers and their families, (d) Campaigns for dissemination of information, vital for public welfare, (e) Securing or removal of dangerous buildings and places, obstructions and projections in or upon streets, bridges and other public places; (ix) Eradication of poverty: (a) Develop skills and implement self-employment and group employment schemes for the poor, especially for women, (b) Create community assets to get continuing benefit to the poor; (x) Development of Persons belonging to Scheduled Caste/Scheduled Tribe: (a) Implementation of beneficiary-oriented schemes under Special Component Plan (SCP) and Tribal Sub Plan (TSP) and provide basic facilities in the residential centres and financial assistance for the Scheduled Caste/ Scheduled Tribe, (b) Run nursery schools, vocational training centres for the Scheduled Caste/Scheduled Tribe; (xi) Public Distribution System: (a) Examine complaints against public distribution system and find out and implement remedial measures, (b) Organise campaigns against offences relating to weights and measures, (c) General supervision of shops and other public distribution system and to provide guidance; (xii) Disaster Relief: (a) Maintain relief centres and organise relief activities like provision to hospitals, dispensaries, asylums, rescue homes, maternity houses, and child welfare centres, crematorium, burial ground among others.