Chapter III FUNCTIONS OF BOARD

Notwithstanding anything contained elsewhere in this Act or Functions any other law for the time being in force, the Board shall discharge of Board. the following functions, namely :-

1. (a) To do audit of the assessment done by the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a Municipal Council for levying the property tax, on various categories of properties and to revise the assessment, if found necessary and to recommend action against concerned persons if it is found that misvaluation is done with mala fide intention or arbitrariness.
2. (b) On a joint reference made by the Commissioner of a Municipal Corporation or the Chief Officer of a Municipal Council, as the case may be, and any property tax payer, to tender advice or to determine the terms of compromise in case of a dispute between the property tax payer and the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a Municipal Council, where both the parties want to amicably settle their dispute which may or may not be pending before any Court of law, for which the Board may charge fees as decided by the Board with the approval of the State Government.
3. (c) As and when required by the Government to do so,-
   • (i) to review the property tax system and suggest suitable basis for valuation of properties and assessment of property tax ;
   • (ii) to design and formulate transparent procedure for ensuring quality and transparency in valuation or assessment process and facilitating disclosure of valuations for fair comparison of properties as well as inspection of the same for verification ;
   • (iii) to recommend modalities for periodic revision of the property tax assessment.
4. (d) To render such other advice on valuation of properties or assessment of property tax as the State Government may, from time to time, require the Board to do, considering their experience.
5. (e) To discharge such other functions in the field of valuation or property tax assessment including development of expertise in valuation of lands and buildings.
6. (f) To undertake directly or through any institution, training of officers and employees of Corporations and Councils as the State Government may direct or as the Board may consider necessary for carrying out the purposes of this Act.
7. (g) To collect and record information concerning the property tax in the State.
8. (h) To aid and advise the State Government on any other related matters referred to the Board by the State Government.

The Board or any of its officers authorized by the Board may, subject to such conditions as may be prescribed by rules, require the owner or the occupier of any land or building to produce before the Board or such officer within such time as the Board or such officer may fix, any accounts, registers or documents or to furnish any information relating thereto as may be considered necessary for the purpose of audit of the assessment of the property done by the Commissioner of a Municipal Corporation or the Chief Officer of a Municipal Council, as the case may be.

1. (1) Any officer of the Board, when so authorized by it in writing, may, by giving previous notice to the owner, or the occupier, of any land or building, at all reasonable hours, enter into such land or building and make an inspection or survey, or take measurements, thereof for the purpose of audit of the assessment of the property done by the Commissioner of the Municipal Corporation or, as the case may be, the Chief Officer of the Municipal Council.
2. (2) After the officer authorized under sub-section (1) gives notice in writing to the owner or the occupier of any land or building, of his intention to enter into such land or building, the owner or the occupier of such land or building shall, upon such notice being duly served on him, extend all facilities as may reasonably be expected of him to such officer for entering into such land or building and for making inspection or survey, or for taking measurements thereof, as the case may be, for the purpose of audit of the assessment of the property tax done by the Commissioner of the Municipal Corporation or, as the case may be, the Chief Officer of the Municipal Council.