The Government of Uttarakhand on February 24, 2024, issued the Nagar Panchayat Lambgaon District Tehri Garhwal (Uttarakhand) Building Tax Bye-law 2023.
The following has been stated: -
•The bye-laws talk about Annual assessment
•The annual assessment and survey form for determining fear tax will be done as per the situation after an on-site inspection of each building.
•Tax on the annual valuation of the building: - 05% (five percent) tax will be taken on the annual valuation of the building but the following tax will be levied on the building or its other parts.
(a) Temple, Gurudwara, Mosque, or other religious institutions which are under the public and registered trust or institution but which earn income from living or renting or other types of place or places, then their income is earned from other types. So the tax exemption rules will not apply to them.
(b) Government orphanages, schools, hostels, hospitals, Dharamshala, and other such buildings which are the properties of such charitable organizations and which perform such functions by the same organization.
•This bye-law will be enforced by Nagar Panchayat Lambgaon District Tehri Garhwal.
•Objections and suggestions from the general public and those who are going to be affected by this bye-law are to be submitted within 30 days from the date of publication of the bye-laws.
The detailed notification is given in the document attached below.
[Notification No. Letter No. 230/Gazette Publication-B.K./N.P.L./2022-230]
