Vidhi Codex

The Rajasthan Lands and Buildings Tax Act, 1964

The Rajasthan Lands and Buildings Tax Act, 1964

Tax196442 sections

This Act establishes a tax system for land and buildings within the state of Rajasthan, specifically targeting urban areas like municipalities and cantonments. It defines who is responsible for paying, including owners, occupiers, and legal representatives, and sets out rules for assessment by government authorities. The primary purpose of the legislation is to generate revenue for the state government and local bodies to fund public services and infrastructure, ensuring that property owners contribute fairly to the development and maintenance of their communities.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of lands and buildings Tax
  4. 4. Determination of market value
  5. 6. Exemption
  6. 6A. Taxing authorities
  7. 7. Owner of land or building liable to submit return
  8. 8. Return by whom to be signed
  9. 9. Collection of information
  10. 10. Assessment of market value by assessing authority
  11. 11. Procedure in case where no return is filed
  12. 12. Copy of the order to be sent to the assessee, Director and prescribed officer
  13. 13. Commencement of liability in certain cases
  14. 14. Duration of tax determined under section 10 or 11
  15. 15. Amendment of assessment order
  16. 15A. Realisation of tax and penalty
  17. 15B. Land and Building Tax escaping assessment
  18. 15C. Tax to be first charge on land or building
  19. 15D. Recovery of tax from occupier in certain cases
  20. 15E. Obligation of transferor and transferee to give notice of transfer
  21. 15F. Obligation of the owner to give notice in certain circumstances
  22. 16. Appeals
  23. 16A. Penalty
  24. 17. Penalty for default of payment of tax
  25. 17A. Interest on failure to pay tax or other sum payable
  26. 18. Appeal against penalty
  27. 19. Revision
  28. 20. Refund
  29. 21. Power of Government to exempt, reduce or remit tax
  30. 21A. Survey of lands and buildings
  31. 22. Production of documents, record, accounts or other particulars in respect of land or building
  32. 22A. Power to rectify any error apparent on the face of the record
  33. 22B. Taxing authorities to follow orders, etc. of the Director
  34. 23. Power of entry and inspection
  35. 24. Book of Assessment
  36. 25. Power to take evidence on oath
  37. 26. Assessing Authorities, officers and servants to be deemed public servants
  38. 27. Indemnity
  39. 28. Bar of suits In civil courts
  40. 29. Appearance by authorised representative
  41. 30. Power to make rules
  42. 31. Power to remove difficulties

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