The Municipal Corporation Shimla on June 10, 2024, issued the Shimla Municipal Corporation (Property Taxation) Amendment Bye-Laws, 2022 to further amend the Shimla Municipal Corporation (Property Taxation) Bye-Laws, 2015.
The following amendments have been stated:
• Amendment of Bye-Laws 6 Inspection of assessment list-
The following proviso shall be added to the existing Bye-Laws 6: -
‘’Provided that in cases in which any land or building is for the first time assessed or rateable value of any land or building is increased, the Commissioner shall give written notice thereof in Form-G to the owner or to any lessee or occupier of the land and building.’’
• Amendment of Bye-Laws, 25 Occupancy factor, characteristic and its value, (ii) Value per Sq. Mtr. For non-residential Occupancy.-
In Bye-Laws 25, clause (ii) in column D after the word Guest House the Word “Bed and Breakfast” shall be added.
• Amendment of Bye-Laws, 26. Use factor, characteristic and its value. -
In Bye-Laws 26, after clause (ii) new clause (iii) shall be inserted as under ‘’ (iii) Let out residential=2.50/- ‘’.
[Notification No. MCS/Comm./taxDeptt/2024-377]
