Levy of additional tax on buildings and lands used for certain purposes.

The Puducherry Municipalities Act, 1973

Infrastructure1973318 of 312 sections available1 chapters

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Statutory text

(1) If the council by resolution determines that the tax referred to in clause (b) of sub- section (2) of section 118 shall be levied, such tax shall be collected from the date specified in the notification published under section 120 in pursuance of such resolution.
(2) The municipal council shall, in determining the rates at which the tax shall be levied under sub-section (1), have regard to the following matters, namely: -
- (a) the locality in which the building or land is situated;
- (b) the purpose for which the building or land is used, such purpose being a purpose specified in Schedule III;
- (c) accessibility or proximity to market, dispensary, hospital, railway station or Government offices:
- (d) availability, of civic amenities like water-supply, drainage and lighting.
(3) Different rates may be specified in respect of different classes of purposes specified in Schedule III.
- • 174. Additional tax on buildings and lands used for certain purposes when payable. – The tax referred to in clause (b) of sub-section (2) of section 118 shall be levied every half-year and shall, save as otherwise expressly provided in this Act, be paid by the person primarily liable to tax assessed on the building or land within fifteen days after the commencement of the half-year. Recovery of taxes, fees, cesses and other dues.
- • 175. Mode of recovery of taxes, fees, cesses and other dues. – All amounts on account of taxes, fees, or penalties imposed or as may hereafter be imposed by or under this act or rules or bye-laws made thereunder and all amounts on account of contract, auction, lease or any sum claimable under this Act or under the rules or bye-laws made thereunder shall, save as otherwise provided, be recoverable in the manner hereinafter provided.
- • 176. Mode of collection. – (1) When any tax, fee, cess, and other dues not being property tax or profession tax becomes due from any person, the Commissioner shall serve upon such person a bill for the sum due.
(2) Every such bill or a notice under section 147 shall specify the period for which, and the property, occupation or thing in respect of which the tax or sum is charged and shall also give notice of the liability incurred in default of payment and of the time within which an appeal may be preferred as hereinafter provided against such claim.
(3) For every such notice or bill, a fee of such amount not exceeding five rupees, as may in each case be fixed by the Commissioner, shall be payable by the said person.
(4) Nothing contained in this section or in section 177 shall preclude the council from suing in a civil court for any tax, fee, cess and other sum due to it under this Act.

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