The Municipal Council Kullu, District Kullu, Himachal Pradesh on March 13, 2023, published the Municipal Council Kullu (Property Taxation) Bye-laws, 2022
This shall come into force on March 13, 2023
The following has been stated namely: -
• It defines Various Terminologies such as “Assessment year”, “Municipality”, “Unit area” etc.
• It specifies the contents of the Assessment list
• It lays down the Procedure where the name of the person primarily liable for property tax cannot be ascertained.
• It states that the assessment list shall be kept in the form-A hereto. The Executive Officer may order to add, omit, amend, or alter any of the columns of the Performa of the assessment list as and when required.
• If a person liable for payment of Property Tax does not pay the same within a period of one month from the issue of the tax bill, a person shall be liable for payment of interest as per sections 86 & 87 of the Act beside initiation of recovery proceeding as per the provision of Section 89 of the Act.
• It lays down various provisions pertaining to the Filing of returns by owners or occupiers.
Disclaimer: refer to the document to view further details
[Notification No. No. MCK/House Tax/2023-766-68]
