GOVERNMENT OF TRIPURAURBAN DEVELOPMENT DEPARTMENT

THE TRIPURA MUNICIPAL (Assessment and Collection of‘ Property Tax) RULES, 2016

GOVERNMENT OF TRIPURAURBAN DEVELOPMENT DEPARTMENT

25ftN0.F.14(2)-UDDIDUDIZO13I 8510—819 Dated, Agartala, The Jan , 2016

NOTIFICATION

WHEREAS, it is expedient and necessary to impose an alternativeassessment mechanism and to provide for detailed procedure for

collection of tax for the municipalities;

AND WHEREAS, for the purpose aforesaid and for other purposesconnected therein and incidental thereto. it is felt necessary by the StateGovernment to replace the existing Tripura Municipal (Assessment andCollection of Property Tax) Rules, 2004;

THEREFORE, the State Government in exercise of the powersconferred by Section 213 read with Section 196 of the Tripura MunicipalAct. 1994 (Tripura Act No. 7 of 1994). hereby makes the following rules

for assessment and collection of property tax in all MunicipalCorporations, Municipal Councils, and Nagar Panchayats constituted inthe State of Tripura under Section 10 of the Tripura Municipal Act, 1994:-

1. Short Title and Commencement :

(1) These Rules may be called the Tripura Municipal(Assessment and Collection of Property Tax) Rules, 2016.

(2) These Rules shall come into force with effect from the date oftheir publication in the official gazette. The implementation ofthe Rules for the purpose of computation of property tax maybe from a date to be separately notified by the StateGovernment.

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2.

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(3)

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Definitions

“Act" means the Tripura Municipal Act. 1994.

“Assessee' means any person or legal entity by whom tax orany other sum is payable under Sections 193 to 196 the Actread with these Rules.

“Assessment” means assessment of Annual Property Value(APV) of any building. apartment or vacant land, located withinthe municipal limit and the tax payable thereon under theseRules.

‘Assessing Officer", means any officer of the Municipal

Corporation, Municipal Council or the Nagar Panchayatauthorized by the Commissioner, the Chief Executive officer or

the Executive officer respectively to exercise any of the powersand functions for the purpose of assessment or collection ofproperty tax under these Rules.

'The Commissioner”, ‘the Chief Executive Officer’ and ‘theExecutive Officer' mean the officers of the MunicipalCorporation, Municipal Council or the Nagar Panchayatrespectively appointed as the Principal Administrative Officer

of the Municipality under section 75 of the Act.

“Plinth Area' means the floor area up to the outer portion of thefoundation on which the super structure has been erected. Formulti-storied buildings or buildings with basement, the ‘plintharea' includes the plinth area of all cellars is ground floor andall other floors below or above the ground floor of the building.

“Property” means immovable property like land, building or'apartment in the holding.

'Tax’ means the property tax payable by the owner or theoccupier under the Act read with the Rules.

Words and expressions used herein but not defined in theseRules shall have the same meaning as defined in the Act.

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Unit of. assessment

Every building or vacant land shall be assessed as a singleunit. Where portions of land and building are separately ownedand capable of independent enjoyment such separate portionsmay be assessed separately apportioning common areas

among the owners in proportion to their share.

Where, such portions are not capable of independentenjoyment. the property shall be taxed as a single unit. But,the assessing officer may apportion the tax among the co-

owners.

lncidence of property tax

The property tax shall be payable by'the owner of the property.In case of properties constituting single unit of assessment but

owned by more than one owner the co-owners shall be jointlyand severally reSponsible for payment of the property tax.

Where any land or building being the property of the State orCentral Government or the Local Body has been deliveredunder any agreement or licensing arrangement, the property

tax shall be levied on the transferee or licensee as the casemay be.

Where the land has been let to a tenant and the tenant buildsupon such land. the property tax on the building erected onsuch land shall be payable by the tenant.

Where a land or building is under illegal occupation the illegaloccupier shall be liable to pay tax from the date of occupationto the date of eviction.

Where any building is constructed unlawfully the property taxon such property shall be payable by the own-er of suchillegally constructed property from the date of completion or

occupation whichever is earlier till the date of demolition of

that building. ' '

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5.

(1)

Computation of Annual Property Value

Annual Preperty Value (APV) means the annual property value

of the property arrived at by the unit area method (UAM) andshall be determined by applying the following formula:

APV = Plinth Area x Unit Area Value at Age factor xStructure Factor x Occupancy Factor x Usage factor.

in the above formula,

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(ii)

(iii)

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(2)

(1)

(2)"

(3)

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The 'Stru-cture factor' refers to the nature of construction Le.

whether the structure is pucca. semi- pucca o-r kutcha.

'Age Factor’ refers to the age of the property since completionof construction.

‘Occupancy factor’ refers to whether a property Is setf occupiedor rented.

“Usage factor’ refers to whether the property is residential orcommercial.”

The Unit Area Value (UAV) for each area and the values forAge factor. Structure factor, Occupancy factor and Usage

factor shall be as assigned by the Municipal ValuationCommittee or the Tripura State Property Tax Board. as thecase may be, under Rule 8.

I

Constitution of Municipal Valuation Committee

The State Government shall as soon as may be after cominginto force of these Rules constitute by notification in the officialGazette a Municipal Valuation Committee specific to each

Municipality.

The Municipal ValuatiOn Committee shall consist of :

A chairperson, and

Members-not less than 2 and not more than 6.

The qualifications for the Chairperson or members. theirsalaries and allowances or other conditions of service shall beas the Government by notification determine. The payments of

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(4)

such salaries. allowances etc, shall be from the MunicipalFunds.‘

The functions of the Mu nicipal Valuation Committee shall be:

(a) To make recommendations to the Municipality regardingzoning of the properties. the unit area values in different

zone/wards and the weights to be attached to other

factors for determination of the Annual Property Value;

(b) To consider objections against the values recommended

to

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(5)

(1)

(’3)

(b)(0)

under clause 4 (a) above and make recommendations

thereon;

To review 'Unit Area Values' periodically as desired by the

Municipality so. however, that such a review of the UnitArea Values must be undertaken at least once every fiveyears; and

To perform such other functions as the Government may

require.

Not withstanding anything contained in the previous sub-Rulesthe State Government may assign the powers and functions ofthe Valuation Committee in any Municipality. under sub-Rule(4) above, to the Tripura State Property Tax Board.

Zoning for property tax

The Municipal Valuation Committee shall fix the zones in thearea under the municipality area after taking into accountlocations with similar values or usage of properties. proximityto principal roads, main roads and other roads or any othercriteria as may be considered necessary, including availabilityof following facilities, amenities, or features:

Civil amenities like water supply, street lighting. roads anddrains;

Market and shopping centers:

Educational institutions;

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(d)

(e)

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Banks. Postal Service. Public Offices;

Medical institutions;

Factories and: industries;

Notification of Zoning. Unit Area Values and Weightsfor other factors

. The Municipality shall, on the basis of the recommendations ofthe Municipal Valuation Committee or the Tripura StateProperty Tax Board, as the case may be take a decisionregarding the zoning of properties and fixation of unit areavalues as also the weights to be attached to each factor for thedetermination of the Annual Property Value. The intention ofthe Municipality shall be announced through public notice

inviting objections to the proposed changes within specifiedperiod of not less than 30 days.

All representations received by the Municipality shall bereferred to Municipal Valuation Committee or the Tripura StateProperty Tax Board. as the case may be for its decision. Thedecision of the Municipal Valuation Committee or the TripuraState Property Tax Board. as the case may he shall be bindingon the Municipality and the assessees.

Allotment of Unique Identification Number (UN)

The Municipality shall allot a Unique Identification Number toeach property, whether liable to property tax or not, within its

area of jurisdiction and communicate the same to the owners.Assesse shall quote the UIN in all returns, challans orcorrespondence of any nature pertaining to the. property.

Hardship and Anomaly Committee

The Municipality shall on coming into force of these. Rules.constitute a Hard-ship and Anomaly Committee for considering

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hardships or anomalies in respect of the property tax imposedunder these Rules.

‘The Committee shall consist of two members of the

Municipality nominated by the Cheirperson-in-Council (CPC)and the principal administrative officer of the Municipality shallbe the Member Secretary.

The tenure of the Committee shall be as considered

appropriate by the Chairpersonvin-Counoil (CPO) but shall notexceed one year.

The Committee shall decide the procedure for its ownfunctioning and shall give its decisions on the petitions within

60 days of their receipt. The decisions of the Committee shallbe binding on the Municipality and the assesses.

Not withstanding anything contained in the previous sub-Rules, the State Government may assign the powers andfunctions of the Hardship and Anomaly Committee. under sub-Rules (1) and (4) above, to the Tripura State Property TaxBoard.

Notice of transfer of title

In the event of transfer of property. the transferor and thetransferee are required to inform the concerned assessingofficer about the change in title. The notice shall be givenwithin 15 days of completion of the sale even if the sale deedis not registered in the name of the transferee.

For the purposes of this Rule. the sale shall be treated ascomplete when the entire consideration has been paid by thetransferee and the possession of property is transferred to him.

in the event of failure to send the intimation of the transferwithin 15 days, the transferor shall remain liable to payment ofthe property tax tilt the intimation is received by the assessingofficer. ‘

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The liability of the transferor in the above case shall notabsolve the transferee from his liability to pay the property tax.

in the event of death of the owner, his legal heirs shall informthe concerned assessing officer about the death of the ownerand apply for mutation of property in the prescribed form withinsix months of the death of the owner.

Charge of Tax

Every Property shall be subject to a property tax under theseRules- for each financial year beginning with the financial year2016-17.

The property tax shall be levied on the Annual Property Valueof the property as determined under Rule 5, at the rate of tax

prescribed for that financial year and announced in the budgetpresented by the municipality in the preceding year.

The tax levied under (2) shall remain within the following limits:

(a) Tax on land and building shall not be less than 1% ormore than 10% of the APV.

(b) Tax for street lighting shall not be less than 1% or more .than 3% of the APV.

(c) Tax for conservancy shall be not be less than 1% or morethan 10% of the APV.

Vacant Land Tax

In case of land not used exclusively for agricultural purposesand not occupied by or adjacent to or appurtenant to abuilding. notwithstanding anything contained in Rule 5, theAPV will be calculated by multiplying the area of such land withthe unit area value for vacant land.

Where the vacant land appurtenant to a building is in excess of l75 percent of the of the total area. i.e. where the plinth area onthe ground floor is less than 25 percent of the of the total land

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(3)

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area. the vacant land in excess of three times such area on theground floor shall be treated as vacant land and taxedseparately for property tax under this Rule over and above the

tax on the building.

[For example, where the land area is 500 square Meters andthe plinth area on the ground floor is only 80 square Meters thevacant land (420 square Meters) in excess of 3 times the plinth

area on ground floor (240 square Meters) is 180 squareMeters shall be taxed as vacant land under this Rule]

For the purposes of sub-rules (1) and (2) above. the Unit AreaValue of vacant land shall be taken at one fourth of the Unit

Area Value for that area.

Assessment Procedure

Self-Assessment

(1)

(2)

('3)

Every assessee liable to pay property tax. under Rule 4 for anyfinancial year shall, before 30 June of that year. file a propertytax return giving APV of the property in accordance with Rule 5and the tax payable thereon at the rates announced for thatyear in the budget, as required under Rule 12.

The return shall be filed in the prescribed form. and verified in_ the prescribed manner. The tax required to be paid by 30 June,

in accordance with the option exercised in such return, readwith Rule 18, shall also be paid on the prescribed Challen, bythat date. The return shall be treated as defective and,therefore. invalid in case the due tax is not paid by 30 June orthe return is not verified in the prescribed manner. Furtheraction shall be taken in such cases under Rule 16.

A return may also be filed any time after 30 June and before 31March on prescribed form and verified in the prescribedmanner provided the tax due under Rule 18 (2), is paid within 3days of filing of the return or 31 March. whichever is earlier.The return shall be treated as defective and. therefore. invalidin case the due tax is not paid within 3 days of filing of the

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return or 31 March. whichever is earlier, or the return is not

verified "in the prescribed manner. Further action shall be taken

in such cases under Rule 16.

Any return filed under clauses (1) or (3) above may be revisedat any time within the financial year. so however. that anyadditional tax due as per the revised return is also paid on the

date of filing of the return. The return shall be treated asdefective and, therefore, invalid in case the due tax is not paid

:on the date of filing of the return, or the return is not verified inthe prescribed manner.

Where the revised return is for lower tax the excess paid if anymay be adjusted against the future tax due during the same.financial year or the tax payable for the next financial year.

Scrutiny of Returns

The assessing officer may pick up any return for verification ofdetails as disclosed based on specific information or otherwise

as may be directed by the bommissioner or the ChiefExecutive Officer or the Executive Officer of the Municipality.as the case may be.

Any increase in the APV and the tax, in the cases picked up forscrutiny, shall be only after issuing a notice to the asses-see

indicating the basis for the proposed increase and allowing theassessee an opportunity of being heard.

The scrutiny assessment order shall be in writing and shall beserved on the assessee along with a challan, on prescribedform, for the payment of tax as determined.

No assessment under this Rule shall be made after the end ofthe financial year following the financial year to which itrelates.

[For the financial year 2012-13, therefore, no assessment underRule 15 shall be made after March 31. 2014]. '

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Provided that where a taxpayer on receipt of notice under clause (2)agrees with the proposed increase in the APV and the tax and agreesnot to contest the assessment. the notice issued under clause (2)may be treated as the assessment order under clause (3‘).

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(2)

(3.)

(4)

(5)

Assessment in case of Non-filers

Where no return has been filed during the financial year the.assessing officer may initiate assessment proceedings aftergiving notice to the assesses to file a return within 30 days. -

The assessment shall be finalized after conducting suchenquiries as may be necessary and after issuing a notice to theassesses indicating the basis tor the proposed APV and the taxand allowing the assesses an opportunity of being heard.

The assessment order shall be in writing and shall be servedon the assessee along with a challan, on prescribed form. for

the payment of tax as determined.

The assessment shall be made ex-parte where the asses-seefails to file the return in response to the notice under sub-Rule(1) above or after filing the return, fails to coup-erate inenquiries relevant to completion of the assessmentproceedings.

The assessment under this Rule shall be made anytime withina period of four years from the end of the relevant financial 'year.

[Fer the financial year 2012-13, therefore, the assessment underRule 16 shall be made on or before March 31. 2017].

Provided that where a taxpayer on receipt of notice under clause (2)agrees with the preposed APV and the tax and agrees not to contestthe assessment. the notice issued under clause (2) may be treated asthe assessment order under clause (3).

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(3)

(4)

1a.(1)

Power of the assessing officer to enter the premises

Wherever necessary the assessing officer or any other officialauthorised by him may enter any property within his area ofjurisdiction for verification or determination of the land area orplinth area and verification of the identity of the owner oroccupier of the property.

Provided that a notice of his intention shall be sent to the

occupier of the property who shall allow the necessary facility.

The power vested under this rule shall not be exercised before8 am or after 5 pm. unless desired by the occupier of theproperty.

In the event of the failure of the occupier of the property tocomply with the notice under (1) above the assessing officermay levy a penalty of up to Rs. 2,000 for each default on theoccupier.

Due dates for Payment of Property Tax

The payment of property tax determined on the basis of thereturns filed on or before June 30, after appropriate rebateallowed under Rule 18, shall be due on:

, (a) June 30 of the financial year where the option is for full

(2)

one-time payment. or

(b) Haif on June 30 and half on December 31, of the financialyear, where the option is for payment in two equal halfyearly installments; and

(0) One fourth each on June 30, September 30. December 31.and March 15 of the financial year, where the option is for'payment in four equal quarterly instaliments.

In cases of returns filed after June 30 and before March 31 ofthe financial year, the due dates would be deemed as ifquarterly payment option had been exercised. The tax to bepaid along with filing of the return would thus be the tax due forall the quarters prior to the date of filing of the return.

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No rebate shall be allowed on payments made based on thereturns filed between July 1 and March 31 of the financial year.

in all other cases where property tax is demanded under Rules

15 or 16, the penalty is charged under Rule 21. or additionaltax is demanded under Rule 22, 23. or 24. the payment of taxor penalty shall be due within 30 days of service of the order.

Rebate

A rebate of 10% of the property tax payable under the Rulesshall be allowed on all one-time full payments made. on thebasis of the returns filed under Rule 14, on or before June 30of the financial year.

A rebate of 5% of the property tax payable under the Rulesshall be allowed on payments made on half-yearly basis. basedon the option indicated in the returns filed under Rule 14, onbefore June 30 of the financial year.

No rebate shall be ail-owed on payments of property tax inquarterly installments or payments made based on returns filedafter June 30.

interest payable by the Assesses

Interest @ 10% pa. shall be payable, from the due date inaccordance with the Rule 18, to the date of actual payment. on

all sums due under these Rules. _

Where the return is filed after June 30 the interest shall becharged as if the payments were to be made on quarterly-basis, without any rebate under Rule 18.

Where as a result of rectification under Rule 22 or appealunder Rule 23 or a review under Rule 24 or revision underRule 25 the tax assessed under Rule 15 or Rule 16 ismodified, the interest shall be modified proportionately.

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21.

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(2)

(3)

(4)

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Penalty

The assessing officer may levy a penalty of 10% of theproperty tax. and interest if any, not paid within the financialyear, whether in full or in part.

Where a scrutiny assessment is made under Rule 15 and thetax levied exceeds the tax paid under self-assessment by morethan 20 percent thereof, penalty may be levied at the rate of 10percent of the additional tax charged.

Where a scrutiny assessment is made under Rule 16 penaltymay be levied at the rate of 10 percent of the tax charged.

The penalty order under (2) and (3) above shall be passedwithin 60 days of the date of assessment under Rule 15 orRule 16.

Where as a result of rectification under Rule 22 or appealunder Rule 23 or a review under Rule 24 or revisionunde‘rRule 25 the tax assessed under Rule 15 or Rule 16 ismodified. the penalty shall be modified proportionately.

Provided that an order levying penalty shall be passed only after

giving the assesses an opportunity of being heard and only where theassessing officer is of the view that the default for which penalty isproposed was committed without any reasonable cause.

Provided further that no order shall be passed under this Rule wherethe penalty lav-labia is Rs. 100 or less; '

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(1)

(2)

Reetifieation

The assessing officer may rectify any arithmetical or othermistake apparent from the information in the return filed underRule 14 or the orders passed under Rules '15 or 16 on his own

and modify the APV and the property tax payable accordingly.

The assesses may also file an application before the assessingofficer for rectification of any mistake apparent from record inthe return filed under Rule 14 or in orders under Rule 1.5 orRule 16 or penalty levied under Rule 21.

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(4)

The applications for rectifications shall be filed within 30 daysof the filing of the Return under Rule 14 and within 30 days of

receipt of orders under Rules 15. 18 or 21. The assessingofficer may condone delay beyond the period of 30 days incases where such delay is for a reasonable cause subject to(6) below.

On receipt of an application for rectification under (2) above,the assessing officer shall scrutinize the record and shall pass

a written order on such application within 60 days of the receiptof the application. ‘

No order enhancing the tax shall be passed under this Rulewithout giving the assesses an opportunity to explain his case.

No order shall be passed under this Rule after 180 days fromthe date of filing of the return under Rule 14 by the assessee

or after 180 days of the date of service of the orders underRule 15, Rule 16 orRule 21.

Appeal

Any assessee in receipt of an order passed under Rules15.

16, 21, or 22 shall be entitled to file an appeal against suchorder before the Commissioner, the Chief Executive Officer orthe Executive Officer of the Municipality. as the case may be.

Such appeal shall be filed within 30 days of the receipt of theorder, in the prescribed form and verified in the prescribedmanner along with evidence of payment of undisputed tax.

Appeals filed otherwise than in the prescribed form and verifiedin theprescribed manner or not accompanied by the evidenceof payment of undisputed tax shall be treated, as invalid.

The delay in filing of the appeal beyond 30 days from the dateof the service of the order against which the appeal is filed maybe condoned by the Commissioner, the Chief Executive Officeror the Executive Officer of the Municipality, as the case maybe. up to 60 days, in appropriate cases. Delay beyond 60 daysshall not be condoned.

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(5)

(6)

24.

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(2)

25.

(1)

On receipt of an appeal the Commissioner. the Chief ExecutiveOfficer or the Executive Officer of the Municipality. as the casemay be. shall, after hearing the assessee and the assessing

officer and after getting inquiries made through the officers asmay be considered necessary and appropriate, pass an orderrefusing to interfere. reducing, or enhancing the APV and thetax.

On receipt of the order of the Commissioner. the ChiefExecutive Officer or the Executive Office, as the case may be.the assessing officer shall revise the tax as directed in such

order. Any interest or penalty levied on the tax shall also berevised proportionately on the basis of the appellate order.

Review

The Commissioner. the Chief Executive Officer or theExecutive Officer of the Municipality. as the case may be mayalso pick up a case for review of the Scrutiny order passed bythe assessing officer under Rules 15 or 16. on his own or on a

reference being made by the assessing officer, and passewritten order. after considering ail the facts on record.modifying the APV and tax as considered appropriate. Providedthat no order increasing the APV or the tax shall be passedunder this Rule, without giving the assesses an opportunity ofbeing heard. '

No order shall be passed under this Rule after the end of thefinancial year following the financial year to which it relates.

Revision

Any order passed under Rules 15. 16. 21. 22. 23 or 24 may be

referred by the assesses for revision by 3 Revision Committeeappointed by the Municipality within 60 days of the receipt ofsuch orders. '

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(2)

(3)

(4)

(5)

(6)

(7)

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(1)

(2)

(3)

The revision application shall be made by the assessee in the

prescribed form. verified in the prescribed manner andaccompanied by evidence of payment of the undisputed tax.

The revision application filed otherwise than in the prescribedform and verified in the prescribed manner or not accompanied

by the evidence of payment of undisputed tax shall be treatedas invalid.

On receipt of the application for revision, the Revision

Committee appointed by the Municipality shall, on the basis ofthe record, including the contents of the appeal, and aftermaking inquiries as considered necessary. pass a written orderaccepting fully or partially or rejecting the revision applicationas considered appropriate. '

All revision applications shall be decided within 90 days of thereceipt by the Revision Committee.

The orders passed by the Revision Committee shall be finaland not appealable in any Court of Law.

Notwithstanding anything contained in the previous sub~ Rules.the State Government may assign the powers and functions ofthe Revision Committee, under sub-Rules (1) to (4) above. tothe Tripura State Property Tax Board.

Mode of Payment of Tax

Payments due under these Rules shall be made in cash orthrough account payee cheques or bank draft payable at anybranch of a bank within the area covered by the Municipality.

The payments shall be made only with the challans in theprescribed form and filled in the prescribed manner.

Such payments may be made at the special receipt counters atdesignated offices of the Municipality or in any of the bankbranches specifically designated by the Municipality for thispurpose through a public notification.

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(2)

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(b)

When allowed assesses may also make payments by electronictransfer using electronic payment gateways.

The counterfoil of the challan meant for the assesses shall be

retained by the assesses as evidence of payment.

Recovery and Collection of unpaid tax

If the tax is not paid within 3 months of the due date under

Rule 18 the recovery may be enforced through one or more ofthe actions as provided under Section 215 (2) of the Act. Theassessing officer may also file an application before the PublicDemand Recovery Officer for recovery of the tax by way of saleof property-moveable and immoveable-in accordance with theprovisions of the Tripura Public Demand Recovery Act. 2006(Act 7 of 2006).

Notwithstanding anything contained in this Rule where any sumdue on account of the property tax, including interest and

penalty, cannot be recovered from the owner. such sum shall,without prejudice to any other action that may be taken underthe Act or these Rules may be recovered from:

The occupier of the land or building and such occupiershall be entitled to reimbursement by the owner oradjustment against the rent payable by such occupier.

Any person who may be in unauthorised occupation ofsuch land or building only in respect of the period of suchunauthorised occupation.

Provided that recovery of such tax under 2(b) above shall not by itselfconfer upon such person any right or title in the same land orbuilding.

Refunds

Where as an order passed under Rules 22. 23. or 25 results in

the tax due becoming less than the tax already paid by the assesses.the excess shall be adjusted against any tax due in the financial year

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In which such refund is determined or in the succeeding financialyear (s).

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(2)

30.

(1)

i2)

31.

(1-)

Assessment of Lands under illegal occupation andbuildings constructed unlawfully

Assessment of any land or building in the hands of a personunder Rule 4 (3) of these Rules shall not confer legalownership of the said land or building on such person.

Assessment of any unlawfully constructed or reconstructedbuilding under Rule 4 (4) of these Rules shall be withoutprejudice to any action that may be taken against that person.Nothing contained in the Rules shall preclude the Municipalityfrom proceeding against such person under‘Rule 31 of theTripura Building Rules» 2004 and the owner shall not be entitledto any compensation or damages due to any action taken bythe Municipality under this Rule 31.

Notice of construction, rel-construction or demolitionof building

lf-a building is constructed or reconstructed in a Municipal areathe owner shall give notice thereof to the concerned assessingofficer of the Municipality within fifteen days from the date ofcompletion or occupation of the building, whichever is earlier. I

If any building in a municipal area is demolished or destroyed.the owner shall, until notice thereof is given to the assessingofficer of the Municipality. be liable for the payment of theproperty tax, which would have been leviable had the buildingnot been demolished or destroyed.

Notice of amalgamation or separation

Where any area is included as a result of amalgamation orexcluded as a result of separation the intimation of suchamalgamation or separation shall be sent to the concerned

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(1)('3')

(b)

assessing officer of the Municipality within 15 days ofcompletion of legal formalities. The transferor shall. until notice

of amalgamation or separation is received by the assessingofficer of the Municipality. be liable for the payment of theproperty tax which would have been leviable had theamalgamation or separation not taken place.

Assessment of property tax on properties transferredor acquired in the middle of the financial year as aresult of construction, demolition. amalgamation or

separation

The property tax up to the quarter of the financial year in whichthe transfer took place or the quarter in which the notice was

received by the assessing officer, whichever is later, calculatedon pro-rata basis. shall be levied on the transferor and theproperty tax for the remaining quarters, calculated on pro-ratebasis, shall be levied on the transferee.

Where the notice of transfer is not received by the assessingofficer of the Municipality from the transferor, within the timeprovided under the Rules. the transferor shall be liable to paythe property tax up to the quarter in which such intimation isreceived by the assessing officer.

in case of new construction during the financial year theproperty tax would be payable from the quarter of the financialyear in which the property was completed or occupied,

whichever is earlier.

Record to be maintained by the assessing officer

Each assessing officer shall:

Record the details of all returns received under Rule 14. in

a register in Form No .1.

Record the payments made under Rule 14 in the relevantcolumn in the above register on the basis of verification of

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(1)

(2)

(3)

(4i

(5)(5)(7)

- (8)(9)

(C)

(d)

(e)

(10)

transfer of money to the designated bank account of theMunicipality.

Record of all orders passed under Rules 15 or 16 shall be

maintained in a register in Form No. 2 giving suchparticulars as provided therein. The payments receivedagainst such orders will be recorded in the relevantcolumn of this register.

Record of all orders passed under Rule 21 shall be

maintained in Form No. 3. Payment when received shallbe recorded in the relevant column of this register.

Where any orders are passed under Rules 21. 22 or 23

appropriate changes shall be made in the registermaintained at (a). (c). or (d) above after recording detailsof the order under Rules 21, 22. or 23 as prescribed.

Forms

All returns under Rule 14 shall be filed on Form No. 4 and

verified in prescribed manner as indicated therein.

Notice under Rule 16 (1) requiring the assesses to file returnshall be on Form No. 10.

Notices for hearing under Rules 15 or 16 shall be sent. in FormNo 5.

Orders passed under Rules 15 or 16 shall be on the Form No.

9|

Notice under Rule 17(2) shall be in. Form No. 11.Notices for hearing under Rule 21 shall be in Form No. 6.

Orders passed under Rule 21 shall be in Form No. 17.

Notice for hearing under Rule 22 shall be in Form No. 7.

Orders under Rule 22 shall be passed in Form No. 16.

Appeal under Rule 26 shall be filed in Form No. 12 and shall'be verified in the prescribed manner.

Page 21 of 4B

(11)(12)(13)(14)(15)

(15)(17)(18‘)

(19)

35.

(1)

(a)

(b)

36.

(1)

Notice for hearing under Rule 23 shall be in Form No. 16.

Orders under Rule 23 shall be passed in Form No. 16.

Notice of Review under Rule 24 shall be in Form No. 8.

Review order under Rule 24 shall be passed in Form No. 16.

Revision Application under Rule 25 shall be flied in Form No.

13 and verified in the prescribed manner.

Notice for hearing under Rule 25 shall be in Form No. 15.

Revision order under Rule 25 shall be pasSed in Form No. 16

Notices for recovery and collection under Rule 27 shall be sent

in Form No. 18.

All orders requiring payment of any tax. interest or penaltyshall be accompanied by a challan in Form No 14 to enablethe assessee to make the payment of such tax, interest or

penalty.

Powers of the Commissioner. Chief Executive Officeror the Executive officer

The Commissioner. the Chief Executive Officer or theExecutive officer of the Municipality. as the case may he shall:

Allocate the work relating to property tax assessment andcollection among the assessing officers. in whatever

manner considered appropriate. The orders once issuedshall remain in force until modified or cancelled.

issue directions to regulate the work of assessment andcollection of tax in any manner considered appropriate.

Relief in cases of excessive increase in the tax burden

Wherever as a result of coming into force of these Rules theproperty tax payable by an assessee increases by more than

25 percent of the tax paid in the preceding year, then

Pagans“!

(2)

(3)

(4)

notwithstanding anything contained in the Act. the tax payable

shall be worked out as follows:

Tax payable in the first year of change shall be the tax in the

preceding year plus 25 percent thereof.

The tax payable in the second year shall be the tax in thepreceding year mentioned above plus 50 percent thereof.

And so on until the new level of tax is reached.

[For instance if the tax payable was Rs. 2000 In the financial year2011-12 and after coming into force of new Rules it works out toRs.3900 for 2012-13 the tax payable would be:

Financial year Tax .

2012-13 Rs. 2000 plus 500= Rs. 2500

2013-14 Rs.2000 plus 1000=Rs. 3000

2014-15 Rs.2000 plus 1500=Rs. 3500

2015-16 Rs 3900 (As Rs 2000 plus Rs 2000

37.(1)

i2)

exceeds the tax of Rs 3900

determined under new Rules.)

Repeal and savings :The Tripura Municipal (Assessment and Collection of Property

Tax) Rules.2004. which was brought into force, videNotification No.F.14(3)IUDDl2003. Dated 07'"I Dec.'04.published in the Extraordinary Issue of Tripura Gazette onDecember 13, 2004 AD. is hereby repealed;

Notwithstanding such repeal ~

Anything done or any action taken or purported to have beendone or taken (including any notification. inspection. order ornotice made or issued. or any appointment. confirmation ordeclaration made or any license. permission, authorization orexemption granted or any document or instrument executed or .any direction given or any proceedings taken or anyconfiscation adjudged or any penalty or fine imposed) under

Page 23 of48

(3)

the Rules hereby repealed. shall be deemed to have been doneor taken under the corresponding provisions of this Rules:

The assessment and collection of property tax pending for theyears preceding to the year on which these Rules are broughtinto effect. shall continue to be in accordance with theprocedures prescribed in the Rules hereby repealed.

Pagev24 of 48

Form 11'Ragistor of Returns Submittedmi

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mm ,. _'_-'_____fi V

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Form 2: Regiatar of Orders Passed

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PABBZSONB

Form 3; Realster of- Ordera Passed under Rule 21

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{mammofsmmmwmnmmmm. .H. F 7‘... _ .m. .._:,_..- 7,,._ A.._ . "'"f’ _ _,_2g lI . ~Luv...“Awfih.m....-.,$_..,.-m_ .. L l - n _ fl.

imoqyysdgmm _ Motofiwwnswu . {HIIWW

Unique Ham. of Faulty Luvled modified TaxDImandlb. IOmIpierStun

Rule (22 to 25) Date MOM" Amount7 8 9

Page 27 of“

Form 4: Annual Return of Land and Building

Form 4Annugl Return of Land and Building

Tripura Municipmmssemm and Conecuén ofProyertyTég), Rules 2016 4[Sub-lulu (1_) oIRulo 14 read with Nib-rul- (11 ofRulo g4; _... _ _ ~l

, -iNarnepusflcipal‘iw ’ “

‘UmldentlficatimNoompmy min-ands! Year

Holding Number : 7 _

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Page” of“-

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Natureosage ' L, 4lithepmperlywmdorletflbthusma mmemwaflwwposqflmmmmammofmmckm ' www-Watemt _ _ _____ _ _ ‘4.

$933131“lm l lEdmfiaflmm ;oEEemnuetGoeifimamsu: ; _,- mus/Fac'esml- “F“mumm) 7 !._ _ Gudmslsm 6,,

‘ SWWIIWI. " .Ra" Immm ;W) __ ‘__ ___ ‘9'” _ 3-- __ ‘Commerciau Market Complex I Ofioes of Political Omarizafions

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Page 29 one

ARP

(sl=(b) XMX (d) x (e) x

1. Compute Annual Property Value of the property(I) Building .

Plinth U nlt Area FactorsArea, Value (Rs.) Structure Occupancy Usage Age Factor

ft. Factor Factor Factor(8) lb) (C) (d) (e)

(ii) Vacant Land as per Rule 13

Area in excess of 3 times 25% of Unit Area Value APVthe taxable area, (in sq. (Rs.)

ft.) [Refer c.6](a) (bl (Cl=(al x (bl

2. Total Annual Rental Value of the Property (D. 1 (l) + (li)] Rs.

(I).(u)(m)

Tax on Land and Building @ .........96 of Total Annual Property Value Rs.Tax for Street Lighting @ .u...........% ofTotal Annual Property Value Rs.Tax for Conservancy @.......96 ofTotal Annual Property Value Rs.

Total Tax Rs.

Page 30 of 48

1' Choose the Payment Option cax br Returns Filed by June 30 (Tick the Option)

Onetimeiullpayment- ByJuneSOHalfyeariypeynrent- Hsifeachbywneaoeneoecemberiil _Quarbrlypeyment Om-hunheechbyaom MSeptcmber 310ccemberam15mrcii _ E

I i1*“ 1'z Pmmorraxrnrnerme i-"IiedAierArrrem'

i:]'auarieny payment anemic eeeh by so June so September. 31 December. and 15 Micron ‘ ..-- _ .4

t,- . -i __.Note: hymen: for the quarters proceeding the date of tiling a! return to be made within .1 days offiiing tire return or Inch15. whichever Is earlier

-. _ ... ... e » .-.... ~~<_ _ -. - 7777.. .r--.__‘_.-_—-—

§i ...(narne In block letters). son/wifeof... residentof ~ }..................................................................... hereby certify that the above deteis are true to my knowledge and ballet isubmit the self irascssmenttaxrehmhthecapeclyoianmloccupieu. ”Mmcmcityemwposiflmheid lfoccmmiu';‘tinfinmcialyeerm lhrtherdeclarclietlemmalungthsretunmrnycapecrtyas ............................ cndlandsoccmmrti110 make this return anti verily it i

Date: ............. _ I 7 Signature ciemerl occupier (with seal. lf nun-individual) . . 7 I

......n-..................x TurfwAcAneflcdgmnt (Hendeverlocuncrlcccuphrcflhcm.............:.. __, ‘ [Acknowledgment for Rebeipt (For Office Use only) . -.- . 7 fl;

. i i.-- r .- l..... ~--fl_..-. .--.- mmnw M --financial Your: AcknowledgmentNc:___ Receipt Date: 2‘t _ 1..---.“ r -.w... ._ --..--“ W .A fi I

’ ' : *_ i‘ - . ‘ — ‘r — 1flame of Owner lOccupier ! 1 mm WWW” I I. _ _ , _‘ g 1 v Number I g i

SpecebrSeal . Receim'smue 1

‘ 1 , _' ..W i i w. l":— ‘ ‘L _I ..__L_;._-_—_%

Page 31 pros

Form No. 5 Notice for Scrutiny Assessment

Form No. §_ _ _ _ . 1'Notice for Sic rutlny Ageeesment

Trlpura Municipal (Aeeeesment and Collection of Property Tax), Rulee _291‘[Sub-rule (2) Rule 15! Sub-rule (2) of Rule 16 read with sub-rule (3) of Rule 34]

, iTo ' E

1(name) Holding No ”_w _ _ _ l._.(addrees) mlUlN: ‘ __ _______ 7...(adgrees) Financial Year; ‘ ‘ _

. .(agdrees) _ ;_____-_.- , ._ ,_ ._iDear Sir I Madam E

Sub.'Notlce for proposed assessment untran- Rule 15 (z) 1 1e .‘2’. —-. t . . . ll, -.. .' , -_ I ,, 1.. __ 7.- _ _l . ._.- _ _ _

1 This Is in reference to the Property Tax Return filed under Rule 14 (1) I 16- (1) «do Filedon I No return filed under Rule. 16 (1)

_ r -_ ”at .. . _t TINAThe following information in the Return appears to be Incorrect I No return has been filed

2 under Rule 16 (1)-

Plinth Area

A, Property‘ Taxr

”e ..... A ( ._A»7,_.. , _-4

.1 therefore propose to modily the AW and the property tax on the heels of theinfon'nation aselleble with the municipality. In case. you disagree with the assessment

3 and the proposed Increase. you may present your case with all asellable records eitherin person or through an authorized representative on atAMIPM in the chamber of the undersigned.

‘In case you fail to appear on the appointed dete and tlrne or othemnse explaln Why the_APV and the tax should not be assessed as above. the assessment will be framed

4 under Rule 15 (3-) on the beaia of the information atailable with the municipality asindicated above.__ _ ___., __._

Place . ......................... Assessing onicer with cool and heme" ‘ l ‘ T ' '. ‘ ’ hr“

_ . A ”L _ _ L i LDete;... . t. . T AddressA H_ _T.“ .1 H. -4

' m... ' ...z e. -e ..

i ‘ ' — Pageazous

Form No. 6: Notice for Imposition of Penalty

_Form No. 6Notice for Imposition of Penalty

Trlpura Municipal (Assessment and Collection of PropgryL)_,_Rules 201g[Rule 21 read with sub-rule (_6) of Rule 34]

To _ _ _J(name) »_ , Holding _2Nomm_:

(address) um W 7.. 3..(address) .. Financial Year: . ._ __ _ __ , . ,4

(addreSS) I

:DearSIr'IMadém.. _ r ” .1." . l . .v . W- .. ..-. . -.. .1...” . .. -l ..u. . I --....M ..J... .. ...m-_.....- .

Sub: Notice under Rule 21., ---“ -u

1 Penalty under Rule 21 is leviable for the bllowing masons: (Tick Michewrisapplicable)

"Under Sub Rule 1 ofRule21. a penalty of10% oitheTax of(a) Rs... .whlch remained unpaidattheendoftheabote

financial year,

Under Sub Rule 2 of Rule 21. a penalty of 10% is ofthe excess Tax charged; (h under Rule 15 is Ieviabie as the excess tax exceeds 20% of the tax paid in_ ) self-assessment under Rule 14 or Under Sub—Rule 3 of Rule 15, a penalty of3 10% of the tax charged under Rule 16'Is Ieviabie% , -..... - 2 , .p --..-..,.__- _WT..-__.,

‘ I -, 5. ., -_Before levying the penalty, you are giuen an opportunity to show that the above deiauitiwas for a reasonaale cause.

. _ l .. -. ,. . ., r ‘ 1. It ‘ .... -7... _._ ..

iYou may present your case with all amiable records either in person or through an2 authorized representative on at AMIPM in the chamberof

fthe undersigned,L .,__, ,.._ ... .. .. . . .. .._.h . . ,. .. . “—10%... a"

‘In case you fail to appear on the appointed date and time or otherwise explaln why the3 psnaltyshouidnotbeiaiiedasabme.thepenaityshalibelevledwithomanymnher

intimation.

. ’ _ 2 _ " _ 1| :4- ' ?i__Wi a , ‘1 _ . _. ... _g - I Il I

Plaoei... . . Assessing Officer with seal and nameI ’ - - — g - ‘ x

i %Date; . _ Address

_ . , ,T._ ; :‘

Page3301'48

Form No. 7 Notice for Rectification of Mistakes

Form No. 7Notice for Rectification of Mistakes

Tripura lilunicipal (Assessment and Collection 91 Property Tax), Rules .2011;[Rule 22 read with sub-rule 18) of Rule 34]

“'ro.._. ............ ......"(WI . A Holdin9~N9:Am ‘

_ 9 (address) » UIN: w, M A _...(address) Financial Year. m M

.(address) _ ’ __ _ V.

sesrrzrrae‘m.Sub: Notice under Rule 22 of Tripura Municipal (Amment and Collection of Property i

Tax), Rules 2016 ‘

1Following mistakes apparent from record has been noted in the retum filed under Rule ,

-14 I Order Passed under Rule 15 I Order Passed under Rule 16 ;

(a)(hi(6)(d)M

. .. .___

2 -I therefore propose to pass order under Rule 22 on'the basis ofthe above.

Before passing the order, you are given an opportunity to file your objections. if any .With !0=

gsupporting evidences. I; 7317.1 7 ' , .. . . I '1:f .L‘ ."I' j.‘ l .4 .‘i "gilt;

‘ l‘vYou may present your case with all available records either In person orthrough an ';

4 [authorized representative on. at "AM/PM in the chamber of g{the undersig1ed. ;

h in case you fail to appear on the appointed date—Fandw—tlme or otherwise explain—W‘hgthe5 Epropoeed rectification should not bedone. the order under Rule 22 shall be passed on

above lines. I

i . ‘ .i- :., A- a i .. a

a _ _ 5 +

Place. ............................ . , Assessing Ollicerwith seal and name .if“- _ _ I a ; w- _ 1 __ , , K __

é a L s i

Date, . E Address

Page 34- of '48

Form No. 8 Notice for Review

Form No. 8Notige _for Regieyg j

{figure Municipal (Assessment and Collection of Prgperty Tax), Rules 2016 __ _ [Rule 24 read with q-rule (13) of Rul_e 3&1 ‘ I I “I

To _ . . . . *7 ‘ TIII(II'IemIe)II 'Hofilng_No:_ ...__ __ __ ‘__ ___. I

..(ad_drees) ‘Qlflg ..-. II “I _ J J(address) Finaec'ialYeer: " _F _ _

II _ ”(address) _ III ' I; ' .. l

Deafé»irifleder¥a. _ ’ ’ ’ ' ‘ ' ‘ ' _ 4"

Sub: Notice under Rule 24 of Tripura Municipal {Assessment and Golleotien of PropertyI Tax). Rules 201‘, ‘.

1 Following facts apparent from record has been noted in the Order Passed under Rule" 15-‘ I Order Passed under Rule 16 and considered for review:

,* _._(§;I_ _ _*_____ _____ ___ ‘ _ w __. ' (h) .

’ ‘5’ I. -_, _(d)

. (E)I.....,,. _.. .L -. _L_e _ .. -. s,-fi_ _.I.. -... --.~— ._ o- -_ _

, _, _ §_.. . w. .. V I1 -..-

. 2 II'Il therefore propose to pass order under Rule 24 on the Essie of the ebove AI . ._ _n ..... __. u...— i . .. I

‘ m3 gfieinie passing the order. you eregiven an opportunity to fi—ie your objecting, ifehy with lI :supporiing evidences.

‘ ‘ ‘ _... A, ‘ u _ ”mil... _ _ . , H w. .

‘t iYou may present your case with all available records either in person or through an4 authorized representative on on at .. AMIPM in the chamber

of the undersigned;_ _Hv.._. . —. ._ .7 w vfi..- .e.-

‘In ease you i‘ail to appearon the eppointed date and time or othervwse explain why the —,6 gmrop‘osed reuew and amendments should not be done. the order under Rule 24 shall be

i" __, ___ ..

§pessedonebovelines, ,_ in“ .. I, We. ...I , WM- ....~. .m “wand”- , m- , A M“ i

e f, .t - —- «I. -. , 4 - - 7 _L .— I ~- - «iv , -- . — u» <-1 I. n; _... .74 __.. 7.» 4' 7 , I..i..‘,_ A , , 7 , .2: I ,, I I ,

‘ H ' é ' 1 Commissioner! Chief Executive Ollicerlflag-nunnunn... seine-mil E ; Executiw Officer I

Date 3" Address'L,'.‘.“If_"% ” ' _, ';_1‘. " 7 (LCMIfI'I :7. “.r...,1._].¢.;‘;f. 1;:i

Pe99350f48

To

0 11 -..... . .

”...-...

Form No. 9 Order Under Rule 15 (3) I 16 (3)

Form No. _9Qrder Under Rule 15 (3) I 16 (3)

Tripura Municipal (Assessment and Collection of Property Tax), Rules 2016[Suborule (3) Rule 15 or sub-rule (3) Rule 16 sub-rule (4') of Rule 34j "

.. .7 _ 4

....(namE) " V Holding No-- -- (éiddress) ‘ UIN ._ 77171:”: (:1; "I

;.. (wees) _ Financial Year. ,7 I l. (address) I

t, I._ :- H 1

Further to the notice served on you under Rule 15 (2) l 16 (2). Alter considering your :1 objections and also the return tiled under Rule 16 (1), the APV and property tax is

assessed as follows.I

I_ ___A _ _ _ M.-- .. ”— , ._... ._v_ .. .3

l.APV

Property Tax I

Tax Pald (Under ‘ g 7Rule 14) .

Tax Doe I I

2 A challan for payment ofRs... .ls enclosed. You are required to pay.the property tax of Rs... within 30 days of senice ofthis notice. ‘

_ - g 7 7 l

3 In case. It you fail to pay the amount within the period specified above you shall be iIlleble to pay Interest as specified in Rule 20 of the Rules. .

I_ ,. _.., _ . “...—....

4 :Non payment of tax by the due date will also make you liable for penalty under Rule 21..._.,. . -_ mgr. I-

..- .1 74.-...____l._,.-h-l., .-(.” l. elm.

Place I Assessing Ollioer with seal and name

Page360f48

Form No. 10 Notice to File Return

Form No.10Notice to _File Return

Trlpura Municipal (assessment and C_ol|e_c_tion of.P'TF’BEESXIE‘L Rules 2016[Rule 1_e read 'q1 sub rule (2) of Rule 34]

T'é. ._Z’ I3I,;.”_I_ZL____‘ " . 7.-.}:(address) .. :UIN: W” _I _..__.._—_—__..

. (address) ‘_ I_ {Financial Year II II_WI- (address) . I I, . . . . . ":I,.__II-_I

weir/Mam. I_ _.__ j. I . i ,4;Sub: NoticeunderRule 16(1)Ioriifng ofPropeI'ty Tax Retumforfinenclal year

,_ I . ,,_ 1. .,.I_'As per records. you failed to submit your property tex return under Rule 14/ Return-tiled

1 under Rule 14 is not valid. You are directed to file your return in Form No 4 within 30days from service of this notice.

~— -A_. ._ v .. .N...'«l-

2 In case no return Is filed the assessrnent would be framed on the basis of Infonnation——-—-» -1

available with the municipality.‘ _ “ I :7::T'1“*‘“T.I.._.- ;‘:;':q::;-;,. I: ’ {Jr—“w

.. .k, I I. e .L ._ ‘I' . > 1 .-.__ II I . l I

_ .. .. -7. p .4- 4.. I .. I .- -__._...__4

. I. . ,L * i ‘Place I g . _ Assessing OIIicerwithseaI and name

It... ' . . .I -. i. w _ .II .. .. I- . . . -,_,I I r I iI . II . H , I I L L gI: Dete.. ' I { AddressI- I ..... -- M _ _ I r I T-

. i ;.- _.__

Pages? of“.

Form No. 11 Notice to enter Premises

Form No. 11Notice to enter Premises

Trlpura Municipal 1553;;snIt_a__nd collectionIof PropertyTaxL Rules2015[Rule 17 read with sub rule (5) of‘RuI'e 34]

re _.._.._ _ _._-...__m _ I _I -.h- I _ n__.__... l(name) ‘_‘ Holding N95__ ____ .

(address) .- __ IUIN: “_ I q;“(address)" ..- _ Fmanmai Year ——~——__——.._-.--. 4".(address) I ., ' ,

Dear". -. Sir! Madem. I If ... }

Sub: Notice under Rule 17 (2) lA. _ . ,- , :__, -.u Wei

1 Whereas it is necessary to verify the plinth areal land area I identity ofthe owner oroccupier of the property, and for this it is necessary to enter‘the property.

Your—are hereby infonneothat ShnISmtm U 7 [name oftheI2 authorised person] designated as. ... .. “.[exact

designation of the search oiiiceq- has been authorised to enteryour property for theabove purpose i

3 Shn'lSmtn ... .Propoees to visit your prernises at...eniiprn on.

4 in ones this is not comenient to you. you may kindly contact him at tebphone numberI .toiixasuitable timeenddate.

l _' _ .. _ .

h the event. you fail to cooperate with the designated oflicer or fail to comply with the5 notice a peMy upto Rs 2 000 may be irnposed under Rule 17 (4) for each defauit.

‘ If;“‘. I.o ,_ V ._ 4-13- . . ...i . n. .__:_,.__V..

i . _ . . 4 ..-.-. 3:, if . ,W for.._.m_..~ .. .... - .. Wf' .... -..2.. .1”... . I. -

Place ........................... 1' ‘ Assessing Officer with seat and name

.H '_ “L- II Date; .. . Address _I, . -. . -’ l- - .... ...... -2.” .. - 4.‘ w... ...—......

_ L w n .r . a. 4.. [.mm'.

Page 38 of“

Form No.12

Form No. 12 Appeal under Rule 23 before the Commissioner!Chief Executive Officer 1 Executive Officer

Appeal under Rule 23 before the Commissioner I Chief Executive Officer!Executive Officer

Tripura Municipal (Assessment and Collection of Property Tax). Rules 2016[See Rule 23(2) read with sub rule (10) of Rule 34]

Appeal No. ... . ..For the year 20... .20...[Appeal No to be tilled in by respective municipality]

‘i-i'irticuiars :fial—ls:

1 Name and Address of the Appellant

2 Holdng Number and Property Address

3 Unique Identification Number

Financial Year in connection with which the‘ appeal is preferred

Name and Designation of the Assessing'5 Officer passing the Order appealed against

6 Rule under which the Order Passed end dateof Order

1 The date of service

Admitted tax liability under Rule 14 (1) I 16(1) I Otherwise [Provide date of payment.enclose copy of chalian] {Note: The appeal

3 shall be treated as invalid In caseevidence of payment of admitted tax isnot enclosed - Refer Rule 23(3)}

9 Address to which notices may be sent to theappellant

10 Relief claimed in appeal

Signet.“ of Appelhnt

Page390f48

A. Statement of Facts

....... .... "_E.+.,..

_ _ _ 4 _ __g

3 Grounds of Appeal (With necessary supporting ewdences)

~7 ~ - -' ~ ‘1

w m a o IL ._E.§.').. a, a E j Z}. 1‘ E, __ -_ a L. i , __ __I._--.._ -... -_.---]

C LletofDocumentsattached

11 ‘ I a-_. '5 1 .4 .. , ,f-.»,-- ._ »

g I .... ., w- E M.-- 1 .3 " § o _Lr.__ E _.

_ _ 3 o- L V -L _' Ea. , =1 h

-_ S 1 E —a _ i. ...... I _ .i-. _ +_ __ _ ...—— .i-— ——'_.‘

'3 “7‘ 7 7 E” I“ EE a 1 ._ - _..; _.-" .... _..... ....u... _ _.. .w ....

' 1 1- E I lD. Form of Verification

._E_ _, ._' a_____ E _...E___H,

El. ........ ........... .... sonldaughter of ...................... . ...... .the appellant, do herebydeclare that what Is stated above Is true to the best of my Information and belief.

E E

. EEi i i

”.2 __ M- __ g, g E1 FLESH“ .. ., g“ 3 Signatgu’e Of__A_p_p_§l__lanl

4

5m. .

u u‘4

' u

u A -M‘w~.- . .., . .. _. _ ,.._.... -.M._.T....-.-..-.

Page 40 am

Fog-m N9. 13Revision Application under Rule 25 (1) before the Revision CommitteeTrlpura Municipal (Assessment and Collection of Property Tax). Rules 201—6-

! [Rule 25 (1) read with sub rule (i5) of Role 34] "

Form No. 13 Revision Application under Rule 25 (1) before theRevision Committee

t—J.

‘u.

Reference Application No..[Reference Applicatlon No to be filled in by receiving ofiicsrlr

For the year 20.. ..20...... .

Particulars Details

Name and Address of the Appellant

!

_ ..L..- _ . _.... _-.. ......

:Holding Number and Property Address

the

_Unique Identification Number '|

ir'Financiel Year in connection with which therevision application is preferred

Name and Designation of the Oilicerpassing the Order against which revision issought

:Rule under which the Order Passed and:date of Order

.

if‘l'he date of service

Admitted tax liability under Rule 14 (1) l' 16”(1) I Otherwise [Provide date of payment,snciose copy of challan] {Note: TheQrevlsion application shall be treated as_| invalid in case evidence of payment ofyadmit‘ted tax is not enclosed - Refer:Rule 25 (3)}

:Address to which notices may be sent to*the appellantl

-——.

r

10 Relief claimed in mission , I

g . l— Jam—e

Signature oppsflsnt

Page 41 cilia

A. Statement of Facts

-. . H..._.._kr 7, {- .._ .l

I

B. Grounds of Revision Application (With necessary supporting evidences)

_ i E . _ _.... .J _ _ _L . A-. 4

l

6. List of Documents attachedv

I 4 if. I” _

«.- .. -—— u#» ‘- 7 _.,. um. Hp m l _ M

, ",I' I.. -.__. '—~ 5 , ’1 .r. 5i:- <~~- w— - -«1—4 ~.—' -uu--- or— 1

o H I I » gc 7‘ é

d . _.__ rh _ L- ~ -__ _ F. # _.__ _.____-JI l 1. . _ , . _.__ 1!______ _ _ L. _ _

g i I ID. Form of Verification

, I . ' . .._I. 1 I M, _.

Ii. , aonldaughter of ................................... the applicant do hereby .declare that what is stated above is hue to the best of my information and belief. i

H ,-7,, ‘,-, -1... . ~. "ow..- ‘» 7-.., m...“I : {

.~_— L .15: ‘I “.msfjfmflureéwfiflamu _ _ _— W... . W—— .IfiH“. m... .. _._n.

I,1 . a”-.. J.“ '_ ...i A .__. a-”

_L. l 1 I

. -..gn

awA

MA

J

Page 42 of'48

Form No. 14 Challan for Payment

Form No.14

MMhmmulh-ubnloflfldfluhuj

can-mm for Pun-"bu! of Tax nun

mutt!»[Bu nmzumnumuhmmmommm

emu-n {WP-meal an": Dun

F'Dflflflm1‘mamammmmmundmm

Ghlllln for Human: am: Dun[Tax payou'copy} [cm-rt Copy] New Copy]

"Imam mam mam

Pun-nines No: jar-mass- No; IPremlsu No.2Unique Identification No fnmmmNo Unique Idmflflmllon No

Wmmnr [Property Address: Propefly Address:

Deal: at Flynn-m M(III III.) Details ofPM Amount (In RI.) Deans :1 Pawn-at Ann-mt (In In.)

Franny Tux Duos - sou Aansmon! Prop-fly Tax Duo: - a."Ans-smut Franny Tan Dun - “Hung-ImamFY 23......23....... FY 23......23....... FY 20......23.......

run-Tim Payment Ono-11m. Payment One-Tim Puma-n

Hull-yearly Pamtflck 1/2) Half-yum Paymenumk 1/2) Half-yearly Pam-3mm 1/2)Quinlan)! Plymanl (Tick 1 {213/0 Quartefly Payment {Tick 1 12(3/4) Gunnery Payment (770* 1 (2131/4)

FMTq-m Pup-nyTnDu-I-Dcm-Id mm‘mm-W

Rula mum Rue Old-f Nmnbor Rm. (3:63e

ism tom foulannuals...) Mamas"... ~.) 611d ..... 2

mmmmmmua- by lNWahambyunGer-nlmuntotal by WWW“Imounto!Ru......-..............by. Mulls“ommlmmuo-.. .. and m DMVIdIln-hmflon mama

............. Dan-1m.. (bunk) ................. (bunch) Dman on .................... (m) ............... {hr-nah)

mt. aigr‘muro ofDapoulbr om Signmuroamapmnor' nan Siynltun01m— —

lam-musSui, Slam-urn Date [Roaming omelet-Saul. 909mm and Date lR-oelvlng atheism Sill. Slammm and Dab

Pageant“

Form No. 15: Notice for Hearing under Rule 23 I 25

Form No.15Notice for Hearing under Rule 23 I 25_ _ __ 7

Trlpura Municipal (Assessment__and Collection of Prejergyjix). Rule:201‘[See sub-rule (11) I (16) of Rule 34 r_e_acl with Rule 23 I 25]

To_. _2 ‘ :(name) ”HoldingNo:-_.-; __

.._(acl3r&es) L-.. _ UN. __

._..Iadggegs) IIFIrrgnoileargm" 1.1;... fl __ i.................................1..."..(eddregs) I I _ 15

fiaarsir/‘Madam, _ ff _ 1 _‘ 1 ‘ 1

Sub Noticeforl-learlng under Rule 23/25

Appeal/RedsbnNumber: 7 7 77 7 ‘7 7- ‘

_ _ . ‘7; 1‘ _ 2.11.71 1 7. 17.7}1 mile Is in reference to your applicationliled under Rule 23/ Rule 25

You may present your case withallaveilable records either in person orthroughan 72 authorized repres'ertatireon ................. a ................... AMIPM inthe chamberof

theurrdersigned.

f; --. 1- 7 7‘1? 1_.'i:h7— 7‘— 7 7 7 _717'1T.f' ‘1 T ::

3 lo oeseyou feiltoappearonthe appointed Me endtlme.iheorderonlhe applicationimderRulezalRuIeZS shall bepassed onlhe basis ofinion'netionon record.I

i ll Place J : Appeelletel Reusion Authority.M r I“ 3 .. -9.— i..-_ ,. ..

12... Date ........_.................... j 7 7‘ 7 5L Address

Page440f'48

“ A. . I|.- .. .- ...; . 1 - __2 ._ -- ...-.4 ...“. 1-_- 2 4'-

1'

Farm No. 18 Order under Rule 22 I 2.3 I 24 I 25

Form No. 16*Order under Rule 22 I 23 I 24 I 25

Tripura Municipal (Assessment and Collection of Property'l'2:5)!”[_Sub-ruie (9) I (‘12) I (1.1) i (17) 9% Rut; 341999 with R1119 221-124.:

_ . - l

““2332. (was: “F'Dfl‘cisl Via-er-‘DegtSirINigdam. , “ :.._._.-.2._““_ _“ “_ “,, . ._ - . ., L. .........tw._._.__.«.._1_.,2._-...WJ-- _- . 2.-. -

Sub: *0rderunderRUe22I23124125

“ Thisis“in regence to the iidtiogdated andtigheating“heid on

Rules 201 .535].

:- . 1 . .. ,. 3... s -_ ' I ORDER

2 - .- - - -- - ---., --4-- _ --- -_- 2- ? ..-

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ii--.-.._ _"l:“"" . ... ....- . ,. __.-.... --.a— w—.W--.».A.-.

_. . .z- 1 .1...- '. ..., w. - 11..-. -. .. .-.

.. . ... . .1 ...-“I 7

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1z

,1.

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9-

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f

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2.-._ “ 11"“2 “- _"- 3.2 - ..“.“-“. “ ' T

_ l 1 i “‘ Assessing Officer! Appedlate I Revision

Aminntny _ -

x

uv 1

_ F“...

__ ......-

Passwoffl

Form No. 17 Order under Rule 21 (1)1(4)

Form No.17Order under R_L_Ile_ 21 (1) I (4) 4i

Tripure Municipai (Assessment and Colle_ctl9n of PrgggrtyTex), Rules 2_016[Sub-rum (7) gfnuie 34, raid wiTh Rule 21]

To.(.name) Hglding No:

..(address) vUIN: ‘ #_ #___A_ ._ --- _. -,(address). .‘Fiiémicial teen—m _

”(address) 1‘ I

joear‘ Sir! Madan' _. ' ‘ . ' . _ “ “_" ' “J

Sub: Order under Rule 21 (1) I (4) i_ ._ _ ._ "'i I _ j ._.+__ d

1 This. Is in referenee to the Notice dated. . .. and the hearing held on

I (EH!2 On the basis of facts brought before me. lam ofthe View that the defeuit on your Bart

was I was no: without a reasflnabielcause for the reeseris indicated below: ‘ J

_ * L g . " CHI-; . a = _ ,i ..... ............_ L .- ..I.....- --..h_____

i ‘ l i

'. _ .J. _ l.___3 1.- 1. _ ..g . .Lwhq. 4 . . . _ . 4* -.

__._ F- -+_- _- ..;__- ”--"‘r— . -..»...W. “i. . ‘ _..-. . ....ua. -7 . ”....q . ...--.si . .H s-.....,....s__. s]; } ._ -ie

_. (p. ffi-_._:_v .‘ 7 L ', ._

e -. H -- _ .. k _ e H: x _.3 A penaity of Re. ............ is levled. You are required to pay the same within

an days of the service ofthis order. The Challen of this purpose ls encloead.

e __ fl 4. -2. .-_.._._ ...? ___ Em I_H { I i 4%

Place . I ‘ Assessing Gainer with sea! and namefF .....fu ...-— ... —-. —~—-lr---- - ——----— -—--u

_ _._ I. . p a : A

“ . . . _ ___ _4

L. _ .' . -..l_.. j......‘1.._......._..__ s...»_.~—." I' ‘1 ...a.._._. .. .._—_1_._. __ .L..._..—.....:.4

’ (3.9m 0‘." WWWEEE‘MEPH . _ 1.- . _._........ m .k 1.-.- ......M s. M. w. i .. .L. ...! ....-.w ..L...- m ..e.

Page 460f 48

Forrn No. 18: Notice for Recovery and Collection of Unpaid Tax

Form No.1 _8 JNotice for Recovery and Collection of Unpaid Tax J

Tripura Municipal (Assessment and ColIIlection of Pr9pertyTex), Rules 2016 ,[Sub-rule (2] of Rule 27 read wlth sub-rule (1B) of Rule 34] fi ._ ri

_ -_ W , J!

To ___fi __ F _ i.. _ :Imarriei _ Prefitisee No:_ _ __ _J

i:_('a_dd[es_s)__ UiN: m" __ _ :..(addrees) Financial Year;_ __ _ ;

(address) ' I i

Dear ‘sir I Mwém. r n i ; ............i; i _” i;. + W. J_. T , _. L..._.:_-ISub: Notice under Rule "27 (2)_.... W _ _ __ _ _ M g“ , .. _-T,._..___ _:

L _____ _i__ _ _L ,___._e_ ._ __l -..

1'Following property tax demands remains unpaid for a period exceeding 3 month sincethe due date:

Rul d hi Ir DuesFinancial Year 01:; F252;: Date- Tax Penaity Interest Total

', A; __ -; WWW _ __W____,iYou are required to pay the above does within 30 days of the service oithie notice and

2 produce the evidence of such payment in this office either personally or through anauthorised representative

| _, .._..._...._._._ __ ........... _. , _. _... ..._.3.____ ______.4_ ...t. __, WW ..._..._ E_.__ _...=_.___ .1 . . u..." MI -.. _ W- -_ . ‘ .-._..._—l... _...—..._.— ‘_

lln case you iail to pay the dues within 30 days one or more of the actions provided3 under Rule 27 will be taken to recover the dues. These actions may include

éidisconnectlon of water! disconnectim of power I application in Court for recovery.i' -- --~—- ---— :1

" .-'- . 4- WW . _ V..- _._._._u. _ ....J _ 1v__ '. _ E'— _ i __ _ i r :

Place '. E . Assessing (Dinner with seal and name

' Q i i ;, ,. .I J. y- i. iWW '

Date . i . Address I

.iW W L--- , Wt--- __ .9 W -_-Wi': :. 1

Page "of 48-

By order of the Governor.

(Angshuma Dey, IFS)Additional Secretary to the

Government of TripuraTo _The Manager, Government Press, Agartala. He is requested to publish theNotification in next issue of Tripura Gazette. 150(one hundred fifty) copies of theGazette Notification in book shape may kindly be sent to this Department in duecourse.

Copy to :

The Principal Secretary to the HIE Governor, Tripura.The Principal Secretary to the Hon'ble Chief Minister, Tripura.The PS to the Hon’ble MinisterThe PS to the Chief Secretary. Tripura.The PS to the Principal Secretary/SecretaryThe Municipal Commissioner. Agartala Municipal Corporation, Agartala.The Chief Executive Officer, Municipal CouncilThe Executive Officer. Nagar PanchayatAll Departments/Head of DepartmentP

F’N

QW

PW

N.‘

(Angshum flay, IFS)Additional Secretary to the

Government of Tripura

Page480f48