Levy of tax and its rate

The Rajasthan Finance Act, 2020

Tax202030 sections4 chapters

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Chapter IV LAND TAX

Statutory text

(1) Subject to the other provisions of this Chapter, there shall be levied and collected for each year a tax on such class of taxable lands at such rates, not exceeding rupees five hundred per square meter, as may be specified by the State Government from time to time by notification in the Official Gazette and different rates may be specified for different classes of the taxable lands. Explanation.- While classifying land for the purpose of this section, factors like value, productivity, composition, benefits arising out, etc. of the land may be taken into account.
(2) Tax levied under this section shall become due on the 1st day of April of each year and the landholder holding the taxable land on that day shall be liable to pay the whole tax for that year, however, he shall be entitled to claim and recover the proportionate amount of tax from any other person who holds that land in any later part of that year.
(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), where any land becomes liable to tax at any time subsequent to the 1st April of a year, the tax leviable under this section shall be levied proportionately for the remaining period of that year and such tax shall become due on the 1st day of the month next following the month in which such land becomes so liable and the landholder holding the taxable land on that day shall be liable to pay the whole tax for remaining period of that year, however, he shall be entitled to claim and recover the proportionate amount of tax from any other person who holds that land in any later part of that year.
(4) Notwithstanding anything contained in sub-section (1) or sub-section (2), where any land for any reason whatsoever ceases to be liable to tax at any time during a year, the tax leviable under this section shall be levied proportionately for the period of that year during which such land remained liable to tax.

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