Important Pages for Administration of Panchayat

Saturday, March 18, 2017

Lodging money and Assessment of house tax rules

RULES RELATING TO CERTAIN TAXES AND LODGING OF MONEYS RECEIVED BY THE GRAM PANCHAYATS AND PAYMENT OF MONEY FROM THE GRAM PANCHAYAT FUND
(G.O.Ms.No.30, Panchayat Raj Rural Development and Relief, Dt. 20-1-1995)
As amended by:
  1. 1. G.O.Ms. No.113, P.R. & R.D. (Pts-III) Dt. 22.03.1996.
  2. 2. G.O.Ms.N0. 98, P.R & R.D. (Pts.III) Dept., Dt. 14-03-2002.
  3. 3. G.O.Ms.N0. 382, P.R & R.D. (Pts.I) Dept., Dt. 14-12-2012.
  4. 4. G.O.Ms.N0. 431, P.R & R.D. (Pts.III) Dept., Dt. 30-10-2013.

In exercise of the powers conferred by sub-section (l) and clause (xxvii) of sub-section (2) of Section 268 of the Andhra Pradesh Panchayat Raj Act (Act No. 13 of1994) the Governor of Andhra Pradesh hereby makes the following rules relating to certain taxes and the lodging of moneys received by the Grampanchayats and payment of moneys from Gram Panchayat Fund.

RULES: PART -1 A GENERAL
RULES RELATING TO TAXES OTHER THAN THOSE SPECIFIED IN SECTION 71
1.
  1. The executive authority shall, save as otherwise provided in these rules, determine the tax to which each person or property is liable:

Provided that in the case of taxes payable by the executive authority, the assessment shall be made by the gram panchayat.

2.   As soon as may be after the tax payable by a person is determined for the first time under this Act, such a person shall be served with a notice in the prescribed manner and thereupon he shall be liable to pay the tax year after year on or before the prescribed date without any fresh notice there for.
  1. If, at any time, it appears to the gram panchayat that any person or property has been inadequately assessed or inadvertently or improperly omitted from the assessment book relating to any tax or that there is any clerical or arithmetical error in the said books, it may direct the executive authority to amend the said books' in such manner is it deems just or necessary:

    Provided that no such direction shall be given, where it involves an increase in the assessment, unless the person concerned has been afforded a reasonable opportunity to show cause to the gram panchayat why the assessment books should not be amended as proposed.

  2. Such amendment shall be deemed to have taken effect on the earliest date, either in the current year or in the two years immediately preceding it, on which the circumstances justifying the amendment existed.
3.
  1. The executive authority shall give to every person making payment of a tax a receipt thereof signed by him or by some person duly authorized by him in that behalf.
  2. Such receipt shall specify -
    1. the date of the grant thereof;
    2. the name of the person to whom it is granted;
    3. the tax in respect of which the payment has been made;
    4. the period for which payment has been made; and
    5. the amount paid.
Contd.Page.No.2
Pages: 1 2 3 4 5 6 7 8 9 10 11 12

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