The Government of Himachal Pradesh on November 20, 2023, published the Municipal Council Parwanoo, Distt. Solan HP (Property Taxation) Bye-law- 2023
This shall come into force on November 20, 2023.
The following has been stated namely: -
• It has defined various terminologies such as “Assessment list”,” Assessment year”, “Unit area tax “and “Retable value” etc.
• The contents of the Assessment list may comprise of the following namely: -
(a) A list of all units of the lands and buildings located within the jurisdiction of Municipality Parwanoo distinguishing each either by name or a number and containing such particulars regarding the location or nature of each, which shall be sufficient for identification thereof.
(b) The rateable value of each unit of the lands and buildings.
(c) The name of the person primarily liable for payment of property tax and rateable value as well as property tax demand on his/her unit of land or building.
(d) If any such unit of land or a building is not liable to be assessed to the property tax, the reason for such no liability
(e) Other details; if any, as the Secretary may from time to time think, fit.
• 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 form-A, and 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
• It states that Every owner, lessee, or occupier of a unit of land/ building or authorized agent of any such person may, with the permission in writing of the Secretary, as the case may be or any officer/official authorized by him in this behalf inspect the tax record relating to the unit of the land/building of which is owner, lessee, agent or occupier free of charge during the office hours.
Kindly refer to the document to view further details
[Notification No. MC/PWN/2023-4813-14]
