House Tax / Property Tax

House Tax / Property Tax @ 15% of the rental value is charged from the Commercial and Industrial Organisation set up in the municipal limits. House Tax / Property Tax @ 10% is charged from the residential rental building. There is no House Tax / Property Tax on Self Occupied Residential Properties. Survey is conducted and assessment is done by the House Tax / Property Tax Inspectors and one month notice is issued to the assesses u/s 101-103 as Proposed Tax. If assessee has any objection then he can object the same within one month. After this the assessee is called for personal hearing before the House Tax / Property Tax Sub Committee and after that the assessment has to be finalise by the Corporation. Then annual House Tax / Property Tax bill will has to be sent to assessee. If the assessee pays the same within stipulated time of 15 days then he will get a rebate@10% and if he fails then a levy of 12% Interest is being imposed after 3 months of issuance of such bill and after completion of these 3 months period (total 6 months) then @18% is being charged in shape of surcharge.

U/s 146 of Punjab Municipal Corporation Act 1976, an appeal against the levy or assessment of any tax under this Act shall be lie to the Divisional Commissioner. Agreement Person can file an appeal under this section only after depositing disputed tax. If, before or on the hearing of an appeal under this section, any question of law or usage having the force of law or construction of a document arises, the Divisional Commissioner on his own motion may or the application of any party to the appeal, shall draw up a statement of the facts of the case and the question so arising and refer to the statement with his option on the question for the decision of the High Court.

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