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KARNATAKA BUILDINGS TAX ACT, 1962
KARNATAKA BUILDINGS TAX ACT, 1962
4 of 1963
27th August, 1962
An Act to provide for the levy of a tax on buildings. Whereas, it is expedient to provide for the levy of a tax on buildings; Be it enacted by the Karnataka State Legislature in the Thirteenth Year of the Republic of India as follows
Section1 Short title, extent and application
(1) This Act may be called the Karnataka Buildings Tax Act, 1962.
(2) It extends to the whole of the State of Karnataka.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Section2 Definitions
In this Act, unless the context otherwise requires.
(1)"Appellate Tribunal" means the Tribunal appointed under Section 4 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);
(2)"Assessee" means a person by whom buildings tax or any other sum of money is payable under this Act, and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of buildings tax payable by him;
(3)"Assessing Authority" means an officier of the Commercial Taxes Department or Revenue Department not below the rank of a Gazetted Officer appointed by the Commissioner of Commercial Taxes and different officers may be appointed for different areas or different classes of buildings;
(4)"Building" means a house, outhouse, garage or any other structure, or part there of, whether of masonry, bricks, wood, metal or other material, but does not include any portable shelter or any shed constructed principally of mud, bamboos, leaves, grass or thatch or a latrine which is not attached to the main structure;
(5)"Floorage" means the area included in the floor of a building, and, where a building has more than one floor, the aggregate area included in all the floors together;
Explanation. "Area included in the floor of a building" means the total area of the floor of the building excluding the thickness of walls and unroofed portions or open quadrangles within the building.
(6)"Local Authority" means a Municipal Corporation, a Municipal Council, a Municipal Committee, a Town Committee, a Notified Area Committee, a Town Board, a Sanitary Board, a Town Panchayat or any other authority by whatever name called constituted under any law for the time being in force for the purpose of municipal administration of any area;
(7)"Owner" includes a person who for the time being is receiving or is entitled to receive, the rent of any building whether on his own account or on account of himself and others or as an agent, trustee, guardian or receiver for any other person or who should receive the rent or be entitled to receive it, if the building or part thereof were let to a tenant;
(8)"Prescribed" means prescribed by rules made under this Act;
(9)"Rating Area" means any area which is included or which may hereinafter be included in any part of Schedule I to this Act;
(10)"Residential Building" includes a cattle shed, garage or storeroom attached to a residential building and used by the person occupying the building for the more convenient enjoyment of the building as a residential building;
(11)"Schedule" means a Schedule to this Act.
Section3 Exemptions
(1) The buildings tax shall not be leviable in respect of the following buildings, namely.
(a)buildings owned by the State Government, the Central Government or any local authority;
(b)buildings used principally for religious, charitable or educational purposes;
Explanations. (i) "Charitable purpose" includes relief of the poor and medical relief;
(ii) A building used for educational purposes includes a boarding house or hostel for students.
(c) save in respect of buildings to which proviso (1) to sub-section
(1) of Section 4 is applicable, residential buildings having a floorage of not more than one thousand square feet and non- residential buildings having a floorage of not more than two hundred and fifty square feet.
(2) The State Government may, if in its opinion it is necessary in public interest so to do, by notification in the Official Gazette, exempt from payment of buildings tax any class of buildings.
(3) If any question arises as to whether a building falls under sub-section (1) or a notification issued under sub-section (2), it shall be referred to the Commissioner of Commercial Taxes and the decision of the Commissioner of Commercial Taxes thereon shall be final and shall not be called in question in any Court of law. Before the Commissioner of Commercial Taxes decides the question the parties interested shall be given an opportunity to be heard.
Section4 Levy of buildings tax
(1) There shall be charged, levied and paid tax (hereinafter referred to as 'buildings tax') in respect of total floorage of every building.
(a)at the rate or rates specified in Sections A and B of Part I of Schedule II on residential buildings and non-residential buildings, as the case may be, situated in every raring area specified in Part I of Schedule I;
(b)at the rate or rates specified in Sections A and B of Part II of Schedule II on residential buildings and non-residential buildings, as the case may be, situated in every rating area specified in Part II of Schedule I;
(c)at the rate or rates specified in Sections A and B of Part III of Schedule II on residential and non-residential buildings, as the case may be, situated in every raring area specified in Part III of Schedule I:
Provided that.
(i) where more than one building in the same rating area is owned by the same person the buildings tax shall be levied on the aggregate floorage of all such buildings;
(ii) if any building consists of both residential and non-residential portions, the residential and non-residential portions shall be deemed to be separate buildings and the buildings tax shall be levied accordingly;
(iii) if any residential building is converted into a non-residential building by being put to non-residential use or otherwise, buildings tax shall be payable at the rates applicable to non-residential buildings, and credit shall be given to the tax already levied and collected in respect of the building as a residential building.
Explanation 1. A building which is not liable to be taxed under this Act on account of its having a floorage of not more than one thousand square feet or two hundred and fifty square feet, as the case may be, shall become liable to be so taxed if the floorage of the building is subsequently increased by new constructions or additions or combinations.
Explanation 2. Where the floorage of the building which has already been taxed is subsequently increased by new extensions or additions or combinations, tax shall be computed on the total floorage of the building including that of the new extensions or additions or combinations and credit shall be given to the tax already levied and collected in respect of the building before such extensions or additions or combinations.
(2) The buildings tax shall be payable by the owner of the building.
(3) Subject to the provisions of sub-section (1), the buildings tax in respect of the floorage of any building shall not be payable more than once under this Act.
Section5 Computation of floorage of building
In computing the floorage of a building for purposes of assessment under this Act, the following provisions shall apply, namely.
(1) Where a building has only one floor, the floorage shall be the total area occupied by the basement of the building.
(2) Where a building has more than one floor, the floorage shall be the aggregate of the area occupied by the basement floor of the building and the areas covered by each of the floors above the basement.
(3) Where there are outhouses, garages or other structures appurtenant to the main building, the floorage of such structure shall be computed in the manner specified in clauses (1) and (2), and the floorage so obtained shall be added on to the floorage of the main building.
Section6 Return of buildings
(1) The owner of every building not exempted from payment of buildings tax, shall furnish to the Assessing Authority a return in the prescribed form verified in the prescribed manner and containing such particulars in respect of the building as may be prescribed.
(2) Such return shall be furnished.
(i) in the case of buildings in existence on the date of commencement of this Act, within thirty days from the date of such commencement; and
(ii) in the case of buildings the construction of which is completed after the commencement of this Act, within two months from the date on which the construction of the building is completed.
(3) If the Assessing Authority is of opinion that any building is liable to payment of buildings tax, then, notwithstanding anything contained in sub-section (1), it may serve a notice upon the owner of such building requiring him to furnish within such period not being less than thirty days as may be specified in the notice, a return in the prescribed form and verified in the prescribed manner and containing such particulars in respect of the building as may be required in the notice.
Section7 Return after due date and amendment of return
If any person has not furnished a return within the time allowed by or under Section 6, or having furnished a return under that section discovers any omission or a wrong statement therein, he may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
Section8 Assessment
(1) If the Assessing Authority is satisfied that a return made under Section 6 is correct and complete, it shall determine the floorage of the building and assess the amount payable by him as buildings tax on the basis of the return.
(2) If the Assessing Authority is not so satisfied, it shall serve a notice on the assessee either to attend in person at its office on a date to be specified in the notice or to produce or cause to be produced on that date any evidence on which the assessee may rely in support of his return.
(3) The Assessing Authority, after hearing such evidence as the assessee may produce and such other evidence as it may require on any specified point and after conducting such enquiries or inspection as it may consider necessary, shall, by order in writing determine the floorage of the building and assess the amount payable by him as buildings tax.
(4) For the purpose of making an assessment under this Act the Assessing Authority may serve on any person who has made a return under sub-section (1) of Section 6 or upon whom a notice has been served under sub-section (3) of that section, a notice requiring him to produce or cause to be produced on a date specified in the notice such records or other documents as the Assessing Authority may require.
(5) If any person fails to make a return in response to any notice under sub-section (3) of Section 6, or fails to comply with the terms of any notice issued under sub-section (2) or sub-section (4), the Assessing Authority shall determine the floorage of the building to the best of its judgment and assess the amount payable by the person as buildings tax.
Section9 Notice of demand
When any buildings tax is due in consequence of any order passed under or in pursuance of this Act, the Assessing Authority shall serve on the assessee a notice of demand in the prescribed form specifying the sum so payable.
Section10 Appeals
(1) Any assessee objecting to the amount of buildings tax assessed under Section 8 or denying his liability to be assessed under this Act may appeal to the Deputy Commissioner of Commercial Taxes against the assessment or against such order:
Provided that no such appeal shall lie unless the tax has been paid.
(2) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(3) The appeal shall be presented within a period of thirty days from the date of service of the notice of demand relating to the assessment or the date of service of the order; but the Appellate Authority may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period, provided however that no such appeal shall be admitted after a period of six months from the date of service of the notice of demand relating to the assessment or the date of service of the order, as the case may be.
(4) The Appellate Authority shall fix a day and place for the hearing of the appeal and may from time to time adjourn the hearing and make or cause to be made such further inquiry as it thinks fit. At the hearing of the appeal the Assessing Authority shall also have a right to be heard.
(5) In disposing of an appeal, the Appellate Authority may subject to the provisions of Section 11.
(a)in the case of an order of assessment.
(i)confirm, reduce, enhance or annul the assessment;
(ii) set aside the assessment and direct the Assessing Authority to make a fresh assessment after such further inquiry as may be directed; or
(b) in the case of any other order, confirm, cancel or vary such order.
(6) The Appellate Authority shall, on the conclusion of the appeal, communicate the orders passed by it to the assessee and the Assessing Authority.
(7) The orders passed by the Appellate Authority shall, subject to the provisions of Sections 11 and 12, be final and shall not be liable to be questioned in a Court of law.
Section11 Second appeal to the Appellate Tribunal
(1) Any assessee objecting to an order of assessment passed by the Deputy Commissioner of Commercial Taxes on appeal under Section 10, may appeal to the Appellate Tribunal within sixty days from the date on which the order was communicated to the assessee; but the Appellate Tribunal may admit an appeal presented after the expiration of the said period, if it is satisfied that the appellant had sufficient cause for not presenting it within the said period.
(2) The appeal, shall be in the prescribed form and shall be verified in the prescribed manner.
(3) The Appellate Tribunal shall, after giving both parties to the appeal a reasonable opportunity of being heard, pass such orders thereon as it thinks fit.
(4) Every order passed by the Appellate Tribunal under sub-section (3) shall be communicated to the assessee, the Assessing Authority and the Deputy Commissioner of Commercial Taxes.
Section12 Power of revision of the Commissioner of Commercial Taxes
The Commissioner of Commercial Taxes may at any time call for and examine the record of any proceeding pending before, or disposed of by, the Deputy Commissioner of Commercial Taxes or the Assessing Authority and may pass such order in reference thereto as he thinks fit:
Provided that no such order shall be passed under this section without notice to the party who may be affected by the order:
Provided further that no order of the Deputy Commissioner of Commercial Taxes against which an appeal has been preferred to the Appellate Tribunal under Section 11 shall be subject to revision by the Commissioner of Commercial Taxes.
Section13 Rectification of mistake
(1)The Deputy Commissioner of Commercial Taxes, the Appellate Tribunal or the Commissioner of Commercial Taxes may at any time within five years from the date of an order passed by it or him on appeal or revision, as the case may be, and the Assessing Authority may at any time within five years from the date of any assessment or refund order passed by it, of its or his own motion, rectify any mistake apparent from the record of the appeal, revision, assessment or refund, as the case may be, and shall within the like period rectify any such mistake which has been brought to its or his notice by an assessee:
Provided that no such rectification shall be made which has the effect of enhancing an assessment or reducing a refund unless the assessee has been given a reasonable opportunity of being heard in the matter.
(2)Where any such rectification has the effect of reducing the assessment, the Assessing Authority shall make any refund which may be due to such assessee.
(3)Where any such rectification has the effect of enhancing the assessment or reducing a refund, the Assessing Authority shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable.
Section14 Power to take evidence on oath, etc.
The Assessing Authority, the Deputy Commissioner of Commercial Taxes, the Appellate Tribunal and the Commissioner of Commercial Taxes shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit, in respect of the following matters, namely.
(a)enforcing the attendance of any person and examining him on oath or affirmation;
(b)compelling the production of documents; and
(c)issuing commissions.
Section15 Payment of buildings tax
(1) Any amount specified as payable in a notice of demand under Section 9, or an order under Section 10,11 or 12, or a notice of demand under sub-section (3) of Section 13 shall be paid in such number of instalments, within such time, at such place and to such person, as may be prescribed, and any assessee failing so to pay shall be deemed to be in default.
(2) On failure of the assessee to pay buildings tax within the prescribed time, it shall be lawful for the prescribed authority to serve upon the occupier of the building or any part thereof in respect of which the tax is due, a notice stating the amount of tax due and require all future payments of rent (whether the same have already accrued due or not) by the occupier to be made direct to the prescribed authority until the buildings tax due shall have been duly paid and such notice shall operate to transfer to the prescribed authority the right to recover, receive and give a discharge for such rent.
Section16 Mode and time of recovery
(1) When buildings tax is not paid on the due date, the arrears of the tax shall bear interest at the rate of six per cent per annum from the date of default.
(2) The arrears of buildings tax and the interest, if any, thereon shall be a first charge on the building, and, notwithstanding anything contained in any other law, the claim for such arrears and interest shall have precedence over the claim for any tax levied by a local authority, and such amount may, without prejudice to any other mode of collection, be recovered.
(a)as if it were an arrear of land revenue; or
(b)on application to any magistrate, as if it were a fine imposed by him.
Section17 Refunds
(1) If any person satisfies the Assessing Authority that the amount of buildings tax paid by him exceeds the amount with which such person is properly assessable under this Act, he shall be entitled to a refund of any such excess.
(2) The Deputy Commissioner of Commercial Taxes and the Appellate Tribunal in the exercise of his or its appellate powers or the Commissioner of Commercial Taxes in the exercise of his revisional powers, if satisfied to the like effect, shall cause as refund to be made by the Assessing Authority of any amount found to have been wrongly paid or paid in excess.
Section18 Limitation of claims for refund
No claim to any refund of buildings tax under Section 17, shall be admitted unless it is made within one year from the date of the order of assessment or, where an appeal or second appeal has been preferred or where there has been a revision, within one year from the date of the order in appeal, second appeal or revision, as the case may be.
Section19 False statements in declaration
If any person makes a statement in a verification mentioned in Section 6, or sub-section (2) of Section 10, or sub-section (2) of Section 11 which is false and which he either knows or believes to be false or does not believe to be true, he shall be deemed to have committed the offence described in Section 177 of the Indian Penal Code.
Section20 Failure to furnish return
(1) If any person fails without reasonable cause or excuse to furnish in due time any return specified in sub-section (1) or sub-section (3) of Section 6, the Assessing Authority, the Deputy Commissioner of Commercial Taxes or the Commissioner of Commercial Taxes may impose a penalty which may extend to five rupees for every day during which the default continues.
(2) The penalty imposed under sub-section (1) may be recovered in the same manner as arrears of buildings tax.
Section21 Power of inspection
(1) The Assessing Authority, or any officer authorised by the Assessing Authority, the Deputy Commissioner of Commercial Taxes, the Appellate Tribunal or the Commissioner of Commercial Taxes in this behalf, may, after due notice, at any time between sunrise and sunset, enter any building for the purpose of collecting particulars relating thereto or for taking measurements of the building and may require the owner of the building or any other person in charge or in occupation of the building to produce for inspection any book, register or record kept therein and ask for any information relating to the building; and the owner of the building or other person in charge or occupation shall be bound to afford facilities for taking measurements and for such inspection, and furnish such information as is available with him.
(2) Any person who obstructs the Assessing Authority or officer authorised in the exercise of the powers conferred on it or him under sub-section (1), shall be punishable with imprisonment of either description for a term which may extend to three months, or with fine which may extend to five hundred rupees, or with both.
Section22 Offences by companies
(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of an offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any Director, Manager, Secretary or other Officer, such Director, Manager, Secretary or other Officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation. For the purpose of this section.
(a)"Company" means a body corporate and includes a firm or other association of individuals;
(b)"Director" in relation to a firm means a partner in the firm.
Section23 Prosecutions
(1) A person shall not be proceeded against for an offence under Section 19 or Section 21, except at the instance of such officer as may be authorised by the Commissioner of Commercial Taxes in this behalf.
(2) Before instituting proceedings against any person under sub-section (1), the officer so authorised shall call upon such person to show cause why proceedings should not be instituted against him.
(3) The officer so authorised may either before or after the institution of proceedings compound any such offence other than an offence under Section 21.
(4) No Court shall take cognizance of any offence punishable under Section 19 or Section 21 except with the previous sanction of the Commissioner of Commercial Taxes.
Section24 Manner of service of notice
(1) A notice or requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a Court under the Code of Civil Procedure, 1908.
(2) Any such notice or requisition may, in the case of a firm, Hindu undivided family or Aliyasanthana family or branch or Marumakkathayam tarwad or tavazhi, be addressed to any member of the firm or to the Manager, Ejaman or Karnavan, or any adult member of the family, tarwad, tavazhi or branch and, in the case of any other association of persons, be addressed to the principal officer thereof.
Section25 Power to make rules
(1)The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for.
(a)the determination of the floorage of buildings;
(b)the form of returns under Section 6 and the manner in which they should be verified;
(c)the form of the notice of demand mentioned in Section 9;
(d)the mode and manner of payment and recovery of tax;
(e)the powers and duties of Assessing Authorities, and other officers under this Act, the Deputy Commissioners of Commercial Taxes, the Appellate Tribunal and the Commissioner of Commercial Taxes;
(f)the form in which appeals under this Act shall be presented and the manner in which they shall be verified;
(g)the form of the notice of demand mentioned in sub-section (3) of Section 13;
(h) the manner in which and the authority to whom applications for refund shall be made and the procedure to be followed in respect of such applications; and
(i) all other matters expressly required or allowed by this Act to be prescribed.
(3) Every rule made under this section shall be laid as soon as may be after it is made, before each House of the State Legislature while it is in session for a total period of thirty days, which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything done under that rule.
Section26 Bar of suits in Civil Courts
No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Act and no prosecution, suit or other proceeding shall lie against any officer of the Government for anything in good faith done or intended to be done under this Act.
Section27 Levy of buildings tax by local authorities
(1)The State Government may, by notification in the Official Gazette, empower such local authority as may be specified in the notification, to levy and collect buildings tax on buildings situated in the area within the jurisdiction of such local authority, and thereupon.
(i) notwithstanding anything contained in this Act, such officer of the local authority as the local authority may authorise in this behalf shall exercise the powers and perform the functions of the Assessing Authority;
(ii) the powers of the Deputy Commissioner of Commercial Taxes under Section 10 shall be exercisable by the Deputy Commissioner of the district; and
(iii) the references to the Assessing Authority and the Deputy Commissioner of Commercial Taxes in this Act shall be construed as references to the authorities referred to in clauses (i) and (ii) respectively.
(2) When the buildings tax is levied and collected by a local authority under this Act, such local authority shall be entitled to the payment of ten per cent of the tax as the cost of collection, and the balance shall be paid to the State Government.
(3) If any local authority makes default in the collection or payment to the State Government of any sum due in respect of the buildings tax, the State Gpvernment may after holding such enquiry as it thinks fit, fix a period for the collection or payment of such sum.
(4) If the collection or payment of such amount is not made within the period so fixed, the State Government may, notwithstanding any law relating to the funds vesting in such local authority or any other law for the time being in force, direct any treasury or bank in which any moneys of the local authority are deposited or the person in charge of the Government treasury or of any other place of security in which the moneys of the local authority are deposited, to pay such sum from such moneys as may be standing to the credit of the local authority in such bank or as may be in the hands of such persons or as may from time to time be received from or on behalf of the local authority by way of deposit by such bank or person; and such bank or person shall be bound to obey such orders.
(5) Every payment made pursuant to an order under sub-section (4) shall be sufficient discharge to such bank or person from all liability to the local authority in respect of any sum so paid by it or him out of the moneys of the local authority so deposited with such bank or person.
Section28 Computation of period of limitation
In computing the period of limitation prescribed for any appeal under this Act, the date on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded.
Section29 Buildings tax not to be taken into account in fixing fair rent
For the avoidance of doubt, it is hereby declared that in fixing the fair rent of a building under Section 14 of the Karnataka Rent Control Act, 1961 (Karnataka Act 22 of 1961), the Controller shall not take into consideration the buildings tax that is payable in respect of the building under the provisions of this Act.
Section30 Buildings tax leviable in addition to other taxes
For the removal of doubts, it is hereby declared that the provisions of this Act shall be in addition to the provisions of any other law providing for the levy of tax on immoveable property.
Section31 Power of State Government to issue orders and directions
The State Government may issue such orders and directions of a general character not inconsistent with the provisions of this Act, as it may consider necessary in respect of the administration of this Act and every officer or authority exercising any power or performing any function under this Act, shall comply with such orders and directions.
Section32 Amendment of Schedule
The State Government may, by notification in the Official Gazette, from time to time add to, omit, or vary any of the entries contained in Schedule I to this Act: Provided that with effect from the date on which an entry is omitted, this Act shall be deemed to have been repealed in the said area and Section 6 of the Mysore General Clauses Act, 1899, shall be applicable.
Section33 Removal of difficulties
If any difficulty arises in giving effect to the provisions of this Act, the State Government, as occasion may require, may by order published in the Official Gazette do anything not inconsistent with the provisions of this Act for the purpose of removing the difficulty.
SCHEDULE 1 SCHEDULE
Gadag-Betgeri Municipal Borough
7. Hubli-Dharwar City
8. Gulbarga Municipal Area
9. K.G.F. Sanitary Board Area
10. Mysore City
11. Mangalore Town
PART II
1) Channapatna Town
2) Doddaballapur Town
3) Nippani Municipal Borough
4) Hospet Town
5) Bidar Municipal Area
6) Bagalkot Municipal District
7) Rabkavi-Banhatri Municipal District
8) Chickmagalur Town
9) Chitradurga Town
10) Ranebennur Municipal District
11) Hassan Town
12) Kolar Town
13) Mandya including Mandya Sugar Town Board Area
14) Raichur Municipal Area
15) Bhadravathi including Bhadravathi New Town
16) Shimoga Town
17) Tumkur Town
PART III
1) Anekal Town
2) Kanakapur Town
3) Magadi Town
4) Ramanagar Town
5) Athani Municipal District
6) Bailhongal Municipal District
7) Chikkodi Panchayat Town, Chikkodi Taluk
8) Gokak Municipal District
9) Hukkeri Panchayat Town, Hukkeri Taluk
10) Konnur Panchayat Town, Gokak Taluk
11) Kudichi Panchayat Town, Rayabagh Taluk
12) Ramadurga Municipal District
13) Sadalga Municipal District
14) Sankeshwar Panchayat Town, Hukkeri Taluk
15) Soundathi-Yellamma Municipal District
16) Harapanahalli Panchayat Town, Hospet Taluk
17) Kamalapur Panchayat Town, Hospet Taluk
18) Kampli Panchayat Town, Hospet Taluk
19) Kottur Panchayat Town, Kudligi Taluk
20) Chitguppa Municipal Area
21) Humnabad Municipal Area
22) Kalyani Municipal Area
23) Bagewadi Panchayat Town, Bagewadi Taluk
24) Guledgud
25) Ilkal Municipal District
26) Jamkhandi Municipal District
27) Mahalingapur Municipal District
28) Mudhol Municipal District
29) Sulibhavi Panchayat Town, Hungund Taluk
30) Talikot Town, Bijapur District
31) Terdal Municipal District
32) Hungund Panchayat Town, Hungund
33) Indi Panchayat Town, Indi
34) ,Birur Town
35) Kadur Town
36) Tarikere Town
37) Chellakere Town
38) Harihar Town
39) Hiriyur Town
40) Mercara Municipal Area
41) Annigeri Panchayat Town, Gadag Taluk
42) Byadgi Municipal District
43) Gajendragad Municipal Town, Ron Taluk
44) Hanagal Panchayat Town, Hanagal Taluk
45) Haveri Municipal District
46) Laxmeshwar Municipal District
47) Naregal Panchayat Town, Ron Taluk
48) Nargund Municipal District
49) Navalgund Municipal District
50) Ron Panchayat Town, Ron Taluk
51) Savanur Municipal District
52) Aland Municipal Area
53) Chitapur Municipal Area
54) Shahabad Municipal Area
55) Shahapur Municipal Area
56) Shorapur Municipal Area
57) Yadgir Municipal Area
58) Arsikere including Lakshmipuram Sanitary Board Area
59) Holenarsipur Town
60) Bangarpet Town
61) Chickballapur Town
62) Chintamani Town
63) Mulbagal Town
64) Sidlaghatta Town
65) Malavalli Town
66) Srirangapatna Town
67) Chamarajnagar-Ramasamudram Town
68) Gundlupet Town
69) Hunsur Town
70) Kollegal Panchayat Town, Kollegal Taluk
71) Nanjangud Town
72) Bhatkal Municipal District
73) Haliyal Municipal District
74) Honnavar Municipal District
75) Karwar Municipal District
76) Kumta Municipal District
77) Sirsi Municipal District
78) Gangavathi Municipal Area
79) Koppal Municipal Area
80) Sagar Town
81) Shikaripur Town
82) Coondapur Panchayat Town, Coondapur Taluk
83) Karkal (Kasaba) Panchayat Town, Karkal Taluk
84) Malpe Panchayat Town, Udipi Taluk
85) Mulki Panchayat Town, Mangalore Taluk
86) Puttur Panchayat Town, Puttur Taluk
87) Udipi Town
88) Ullal Panchayat Town, Mangalore Taluk
89) Chicknaikanahalli Town
90) Kunigal Town
91) Madhugiri Town
92) Sir a Town
93) Tiptur Town
SCHEDULE 2 Rates of Buildings Tax
SCHEDULE
[See Section 4]
SCHEDULE II
[See Section 4]
Rates of Buildings Tax PART I
Section A
Residential Buildings.
Floorage
Rate
(1) On the first one thousand square feet of floorage
Nil
(2) On the next two thousand square feet of floorage or part thereof
Twelve and a half naye paise per square foot.
(3) On the next two thousand square feet of floorage or part thereof
Twenty-five naye paise per square foot.
(4) On the next four thousand square feet of floorage or part thereof
Thirty naye paise per square foot.
(5) On the balance of floorage
Forty naye paise per square foot.
Section B
Non-Residential Buildings.
(1) On the first three thousand square feet of floorage or part thereof
Twelve and a half naye paise per square foot.
(2) On the next two thousand square feet of floorage or part thereof
Twenty five naye paise per square foot.
(3) On the next four thousand square feet of floorage or part thereof
Thirty naye paise per square foot.
(4) On the balance of floorage
Forty naye paise per square foot.
PART II
Section A
Residential Buildings.
(1) On the first one thousand square feet of floorage
Nil
(2) On the next two thousand square feet of floorage or part thereof
Ten naye paise per square foot.
(3) On the next two thousand square feet of floorage or part thereof
Fifteen naye paise per square foot.
(4)
On the next four thousand square feet of floorage or part thereof
Twenty naye paise per square foot.
(5) On the balance of floorage
Twenty-five naye paise per square foot.
Section B
Non-Residential Buildings.
(1) On the first three thousand square feet of floorage or part thereof
Ten naye paise per square foot.
(2) On the next two thousand square feet of floorage or part thereof
Fifteen naye paise per square foot.
(3) On the next four thousand square feet of floorage or part thereof
Twenty naye paise per square foot.
(4) On the balance of floorage
Twenty-five naye paise per square foot.
PART III
Section A
Residential Buildings.
(1) On the first one thousand square feet of floorage
Nil
(2) On the next two thousand square feet of floorage or part thereof
Five naye paise per square foot.
(3) On the next two thousand square feet of floorage or part thereof
Ten naye paise per square foot.
(4) On the next four thousand square feet of floorage or part thereof
Fifteen naye paise per square foot.
(5)
On the balance of floorage
Twenty naye paise per square foot.
Section B
Non-Residential Buildings.
(1) On the first three thousand square feet of floorage or part thereof
Five naye paise per square foot.
(2) On the next two thousand square feet of floorage or part thereof
Ten naye paise per square foot.
(3) On the next four thousand square feet of floorage or part thereof
Fifteen naye paise per square foot.
(4) On the balance of floorage
Twenty naye paise per square foot.
RULE
KARNATAKA BUILDINGS TAX RULES, 1962
In exercise of the powers conferred by Section 25 of the Karnataka Buildings Tax Act, 1962 (Karnataka Act 4 of 1963), the Government of Karnataka hereby makes the following rules, namely
Rule1 Title
These rules may be called the Karnataka Buildings Tax Rules, 1962.
Rule2 Definitions
In these rules, unless the context otherwise requires.
(a)"Act" means the Karnataka Buildings Tax Act, 1962;
(b)"Form" means a form appended to these rules;
(c)"Section" means a section of the Act.
Rule3 Determination of the floorage of the building
For the purpose of determination of the floorage of the buildings assessable under the provisions of the Act, the Assessing Authority may get a quarterly list of houses liable to assessment from such authority, in such form and containing such details relating to each building, as he may deem necessary, for the purposes of assessment under the Act.
Rule4 Form of returns of buildings
(1) The returns of buildings required to be furnished under sub-section (1) of Section 6, or sub-section (3) of Section 6, or Section 7 shall be in Form I and shall be verified in the manner indicated in the form.
(2) The returns shall be submitted to the Assessing Authority in whose jurisdiction the building is situated.
22.Sub-rule (3) inserted by GSR 217, dated 15-7-1964
(3) where the buildings owned by an assessee in a rating area are situated in the jurisdiction of more than one Assessing Authority the return shall be submitted.
(i) in case the assessee resides in the rating area, to the Assessing Authority having jurisdiction over the place of residence;
(ii) in case the assessee resides outside the rating area, to the Assessing Authority in whose jurisdiction his buildings constituting the larger aggregate floorage are situated; and
(iii) in case the floorage of such buildings is equally distributed within the jurisdiction of more than one Assessing Authority, to any one of such authorities as the Commissioner may, by general or special order direct.
Rule5 Issue of notice to persons liable to payment of buildings tax
The Assessing Authority may serve or cause to be served a notice in Form II upon the owner of a building liable to payment of buildings tax but has not furnished a return under sub-section (1) of Section 6.
Rule6 Verification of returns
(1) The returns received either under Rule 4 or in pursuance of the notice under Rule 5, shall be verified by the Assessing Authority by itself or through such other officer authorised by it for the purpose.
(2) The Assessing Authority shall also cause to be made such other enquiries or inspection as it thinks necessary, so as to enable it to arrive at a proper decision regarding the determination of the floorage of the building and the assessment of the amount payable as buildings tax.
Rule7 Form of notice to be issued under Section 8
The notices to be served on the assessee by the Assessing Authority under sub-section (2) of Section 8 or under sub-section (4) of Section 8 shall be in Form III.
Rule8 Order of assessment
(1) The order of assessment to be passed by the Assessing Authority under Section 8 shall be in Form IV.
(2) The order of assessment shall be served on the assessee as soon as the order is passed. It shall specify the basis of assessment, the amount payable, the manner of payment and the last date within which the amount is to be paid.
Rule9 Form of notice of demand
The notice of demand under Section 9 shall be in Form V.
Rule10 Form of appeal under Section 10
(1) The appeal against the order of assessment under Section 10 shall be in Form VI and shall be verified as indicated therein
(2)Every appeal shall be accompanied by.
(a)the original or a certified copy of the order appealed against;
(b)the original or a certified copy of the receipt obtained for the payment of the entire amount assessed.
(3)Appeals shall be disposed of by the Appellate Authority after giving both parties an opportunity of being heard.
Rule11 Form of second appeal under Section 11
The appeal under Section 11 to the Appellate Tribunal against an order under Section 10, shall be in Form VII and verified in the manner specified therein.
Rule12 Form of notice of demand under Section 13
The notice of demand under sub-section (3) of Section 13 shall be in Form VIII.
Rule13 Payment of buildings tax
(1) The buildings tax payable by an assessee shall be paid to the Assessing Authority or to such other person specified in the notice of demand issued under the Act either in full or in equal consecutive monthly instalments not exceeding six in number. The first instalment shall be paid within thirty days from the date of service of the assessment order on the assessee and the subsequent instalments shall be paid within the corresponding dates of succeeding months. It shall be paid at the office of the Assessing Authority or to other person specified in the notice of demand.
(2) The assessee may pay the entire amount either in a lumpsum or in lesser number of instalments than those fixed under sub-rule (1).
Rule14 Form of notice to be served under sub-section (1) of Section 15
The Assessing Authority or such other persons specified in the notice of demand for the purposes of sub-section (1) of Section 15 shall be the prescribed authority for the purposes of the said section and the notice to be served by the prescribed authority shall be in Form IX.
Rule15 Application for refund
(1) Claims to refund of buildings tax under Section 17 shall be preferred to the Assessing Authority in Form X within the time specified in Section. 18
(2) If the refund claimed is in pursuance of the decision of the Assessing Authority, it shall verify or cause to be verified the connected records and if it is satisfied that the amount is to be refunded, shall order refund
(3) If the refund claimed is in pursuance of an Appellate or revisional order, the Assessing Authority shall make such references as it deems necessary to those authorities and, after verification of the credit pass orders on such claims on the strength of the directions of those authorities
Rule16 Prosecutions
The proceedings against any person for an offence under Section 19 or Section 21 shall not be instituted except at the instance of the officer authorised by the Commissioner of Commercial Taxes under sub-section (1) of Section 23. In cases where institution of proceedings is considered necessary the Assessing Authority shall move such officer for an order in that behalf.
Rule17 Register of assessment
A register of assessment shall be maintained by each Assessing Authority. It shall contain a list of persons assessed to buildings tax under the Act and such other particulars as are necessary for the purpose of assessment and levy of tax under the Act.
Rule18 Remittance of Buildings Tax collected and payment of cost of collection
(1) The amount of buildings tax collected shall be remitted in full into the Government Treasury for credit to the appropriate head of account.
(2) In cases where the buildings tax is collected by a local authority, such authority shall prefer to the Commissioner of Commercial Taxes a bill in Form XI, quarterly, towards the cost of collection due to it under sub-section (2) of Section 27. The bill shall be sent in duplicate to the Commissioner, as soon as possible after the close of the quarter with the Treasury Officer's Certificate of verification recorded on the original. On receipt of the bill, the Commissioner shall countersign the original bill for the amount admissible and return it to the Local Authority for presentation at the Treasury.
APPENDIX 1 Return of Buildings under Section 6/7 of the Karnataka Buildings Tax Act, 1962
THE SCHEDULE
[See Sections 2 and 3]
PART I
Documents in relation to which the Court "SHALL presume"
..1. Lloyd's Register of Shipping;
..2. Lloyd's Daily Shipping Index;
..3. Lloyd's Loading List;
..4. Lloyd's Weekly Casualty Reports.
..5. Certificate of delivery of goods to the Manchester Ship Canal Company.
..6. Official log book, supplementary official log book and official wireless log kept by a British ship.
..7. Certificate of Registry, Safety Certificate, Safety Radio-Telegraphy Certificate, Exemption Certificate, Certificate of Survey, Declaration of Survey, International Load Line Certificate, [Indian Load Line Certificate], Report of Survey of a ship provisionally detained as unsafe, Report of Survey to be served upon the master of a ship declared unsafe upon survey, Docking Certificate, Memorandum issued under Article 56 of the International Convention for the Safety of Life at Sea, 1929.
..8. Certificates A and B issued under the Indian Merchant Shipping Act, 19231.
..9. The following documents relating to marine insurance, namely, insurance policy, receipt for premium, certificate of insurance and insurance cover note.
..10. Certificate concerning the loss of country craft issued by the appropriate authority under Department of Commerce. Mercantile Marine Department Circular No. 2 of 1938.
..11. Protest made before a Notary Public or other duly authorised official by a master of a ship relating to circumstances calculated to affect the liability of the ship-owner.
..12. Licence or permit for radio-telegraph apparatus carried in ships or aircraft.
..13. Certificate of registration of an aircraft granted by the Government of the country to which the aircraft belongs.
..14. Certificate of airworthiness of an aircraft granted or validated by, or under the authority of, the Government of the country to which the aircraft belongs.
..15. Licences and certificates of competency of aircraft personnel granted or validated by, or under the authority of, the Government of the country to which the personnel belongs.
..16. Ground Engineer's licence issued by a Competent Authority authorised in this behalf by Government.
..17. Consular Certificate in respect of goods shipped or shut out, consular certificates of origin, and consular invoice.
..18. Certificate of origin of goods issued (but not merely attested) by a recognised Chamber of Commerce, or by [an Indian or British Consular Officer, or by an Indian or British] Trade Commissioner or Agent.
..19. Receipt for payment of customs duty issued by a customs authority.
..20. Schedule issued by a port, dock, harbour, wharfage or warehouse authority, or by a railway company, showing fees, dues, freights or other charges for the storage, transport or other services in connection with goods.
..21. Tonnage schedule and schedule of fees, commission or other charges for services rendered, issued by a recognised Chamber of Commerce.
..22. The publication known as the Indian Railway Conference Association Coaching and Goods Tariffs.
..23. Copy, certified by the Registrar of Companies, of the memorandum or the articles of association of a company, filed under the Indian Companies Act, 19131.
..24. Protest, noting and certifying the dishonour of a bill of exchange, made before a Notary Public or other duly authorised official.
PART II
Documents in relation to which the Court "MAY presume"
..1. Survey report issued by a Competent Authority.
.. .. (i) in respect of cargo loaded; or
.. .. (ii) certifying the quantity of coal loaded; or
.. .. (iii) in respect of the security of hatches.
..2. Official log book, supplementary official log book and official wireless log kept by a foreign ship.
..3. Dock certificate, dock challan, dock receipt or warrant, port warehouse certificate or warrant, issued by, or under the authority of, a port, dock, harbour or wharfage authority.
..4. Certificate issued by a port, dock, harbour, wharfage or other authority having control of acceptance of goods for shipping, transport or delivery, relating to the date or time of shipment of goods for shipping, transport or delivery, relating to the date or time of shipment of goods, arrival of goods for acceptance, arrival of vessels or acceptance or delivery of goods or to the allocation of berthing accommodation to vessels.
..5. Export application issued by a port authority showing dues paid, weight and measurement and the shutting out of a consignment.
..6. Certificate or receipt showing the weight or measurement of a consignment issued by the official measurer of the Conference Lines, or by a sworn or licensed measurer, or by a recognised Chamber of Commerce.
..7. Reports and publications issued by a port authority showing the movement of vessels, and certificates issued by such authority relating to such movements.
..8. Certificate of safety for flight signed by a licensed Ground Engineer.
..9. Aircraft log book, journey log book and log book maintained by the owner or operator in respect of aircraft.
..10. Passenger list or manifest of goods carried in public transport aircraft.
..11. Passenger ticket issued by a steamship company or air transport company.
..12. Air consignment note and baggage check, issued by an air transport company in respect of goods carried by air, and the counterfoil or duplicate thereof retained by the carrier.
..13. Aircraft load sheet.
..14. Storage warrant of a warehouse recognised by a customs, excise, port, dock, harbour or wharfage authority.
..15. Acknowledgement receipt for goods granted by a port, dock, harbour, wharfage or warehouse authority or by a Railway or Steamship Company.
..16. Customs or excise pass and customs or excise permit or certificate, issued by a customs or excise authority.
..17. Force majeure certificate issued by a recognised Chamber of Commerce.
..18. Receipt of a Railway or Steamship Company granted to a consignor in acknowledgement of goods entrusted to the company for transport.
..19. Receipt granted by the Posts and Telegraph Department.
..20. Certificate or survey award issued by a recognised Chamber of Commerce relating to the quality, size, weight or valuation, of any goods, count of yarn or percentage of moisture in yarn and other goods.
..21. Copy, certified by the Registrar of Companies, of the balance-sheet, profit and loss account and audit report of a company filed with the said Registrar under the Indian Companies Act, 19131, and the rules made thereunder.
APPENDIX 2 Notice under Section 6(3) of the Karnataka Buildings Tax Act, 1962
FORM II
[See Rule 5]
Notice under Section 6(3) of the Karnataka Buildings Tax Act, 1962
No.....
.To
.
.Whereas, it has been brought to my notice that you have constructed a new building/an extension/addition to the existing building, as specified below and such construction is assessable under the provisions of the above Act and whereas you have not filed a return as provided for under Section 6(1) of the Act, you are hereby required to furnish a true and correct return in Form I.
.The return shall be submitted within 30 days of the receipt of this notice, failing which orders will be passed under Section 8(5) of the Act, on the basis of the available information. Also take notice that under Section 20 of the Act you are liable to a penalty which may extend to Rs. 5 for every day during which the default in the submission of the return continues.
Place.........
Assessing Authority.
Date..........
APPENDIX 3 Notice under Section 8(2)/8(4) of the Karnataka Buildings Tax Act, 1962
FORM III
[See Rule 7]
Notice under Section 8(2)/8(4) of the Karnataka Buildings Tax Act, 1962
To
..
.
You are hereby required to be present at my office at.........................A.M. on...................../produce or cause to be produced on.......................the following records/documents or any other evidence on which you rely in support of your return before me/for the purpose of making the assessment failing which the assessment will be made to the best of my judgment.
Place.........
.Assessing Authority.
Date..........
Details of the records/documents required.........................
APPENDIX 4 Order of Assessment
FORM IV
[See Rule 8(1)]
Order of Assessment
Under Section 8 of the Karnataka Buildings Tax Act, 1962
No.....
.To
I
With reference to the Return in Form I furnished by you the total floorage of your building situated at...................................being..........................sq. feet, the tax payable thereon under Section 4 of the Act is assessed at Rs...................(Rupees.....................in words) as specified in the schedule.
II
Whereas, you have failed to furnish a return in pursuance of the notice under Section 6(3)/you have failed to comply with the terms of the notices issued to you under sub-section (2) or (4) of Section 8 and whereas enquiries conducted by me have shown that a building has been constructed by you on........................which is assessable under the provisions of the Act, you are hereby informed that you are assessed to Buildings Tax amounting to Rs.......................(Rupees........................) as specified in the Schedule.
The amount assessed shall be paid to the................................................in the manner specified in the Notice of Demand.
Place.........
..Assessing Authority.
Date..........
SCHEDULE
Rating area
Sl. No.
Details of the building taxed
Amount Tax
Description of building
Floorage in Sq.ft.
Rate of Tax
(1)
(2)
(3)
(4)
(5)
(6)
APPENDIX 5 Notice of demand under Section 8 of the Karnataka Buildings Tax Act, 1962
FORM V
[See Rule 9]
Notice of demand under Section 8 of the Karnataka Buildings Tax Act,
1962
..To
..
..Please take notice that you have been assessed under the Buildings Tax Act, 1962 to a tax/to a further tax of Rs.......................Rupees.............................(in words), as noted in the Schedule. This amount shall be paid to the..........................in a lump/in equal consecutive monthly instalments as mentioned in the said schedule. You are however at liberty to pay the entire amount in a lump.
..You are informed that if payment is not made by the due date(s) specified, interest at 6 per cent per annum will be charged on the arrears and the arrears together with interest will be recovered under the provisions of Section 16 of the Act.
Place.........
Date.......... .Assessing Authority.
SCHEDULE
Rating Area
Sl. No.
Details of the buildings
Floorage of the buildings
Rate ofassessment
Amount assessed
Mode of payment (whether in lumpsum or in instalments)
Last due date(s)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
APPENDIX 6 Appeal under Section 10 of the Karnataka Buildings Tax Act, 1962
FORM VI
[See Rule 10(1)]
Appeal under Section 10 of the Karnataka Buildings Tax Act, 1962
To
the day of 196 .
The petition....................of..........................shows as follows.
(1) Under Section.......of the Karnataka Buildings Act, 1962 the building specified below owned by me has been assessed to buildings tax as in the schedule (vide Order No.......dated........................of the............)
SCHEDULE
Details of the Building
Total floorage ofthe building in Sq. Ft.
AssessmentAmount
Rating Area
Sl. No.
Description of each building,outhouse, garage, etc.
Rs.
Np.
(1)
(2)
(3)
(4)
(5)
(2) Copy of the order appealed against is enclosed.
(3) Date of service of the order on me is..............
(4) The original/copy of the receipt for payment of the tax assessed is enclosed.
(5) Statement of facts.
(6) Matters appealed against:
(a) (c)
(b) (d)
Grounds of Appeal
(7)
(8) The petitioner therefore prays that
.Signature
Form of Verification
I,.............................................the petitioner named in the above petition do hereby declare that what is stated above is true to the best of my knowledge and belief.
Verified to-day the..............................day of............... 19.
.Signature.
APPENDIX 7 Appeal under Section 11 of the Karnataka Buildings Tax Act, 1962
FORM VII
[See Rule 11]
Appeal under Section 11 of the Karnataka Buildings Tax Act, 1962
Before the Sales Tax Appellate Tribunal, Bangalore
.......................day of 196...........
1. Name and address of the appellant...
2. .(i) Designation of the officer passing
the order in appeal under Section 10...
.(ii) No. and date of the order ...
3. Date of communication of the order.
appealed against.
4. Details of the building.
.(a) Rating Area...
.(b) Description of the building
with Municipal Nos...
.(c) Total floorage determined..
.(d) Assessment amount..
5. Grounds of appeal:.
...(Sd.) Appellant.
Verification
..I,....................the appellant do hereby declare that what is stated above is true to the best of my knowledge and belief.
..Verified today the....................day of....................19 .
...Appellant.
APPENDIX 8 Notice of Demand under Section 13(3) of the Karnataka Buildings Tax Act, 1962
FORM VIII
[See Rule 12]
Notice of Demand under Section 13(3) of the Karnataka Buildings Tax
Act, 1962
To
Whereas, it is found, on scrutiny of records, that the demand already made on you on ...........................under Section 9 of the Act requires revision on the basis of enquiries conducted by me/the appellate/the revisional authority; and in consideration of/further representation made by you/the notices issued to you and the documents produced by you, the assessment requires enhancement/the refund requires reduction, it is hereby ordered that you shall pay buildings tax as per the revised assessment and demand as detailed below:
Details
Revised rates of instalment
and the dates of payment of
each instalment.
Place.........
Assessing Authority.
Date..........
APPENDIX 9 FORM
FORM IX
[See Rule 14]
.To
.
Take notice that................................................the owner of the building which you are occupying, has been assessed to buildings tax amounting to Rs...............................Rupees..............................(in words) and that he has failed to pay the said amount within the time allowed. I therefore, hereby require, under sub-section (2) of Section 15, that all future payment of rent (whether the same have already accrued due or not) to the extent of the amount of buildings tax and the interest thereon, be made by you direct to the undersigned and obtain a receipt or receipts therefor which will be a valid discharge of the rents payable by you to the owner.
Place.........
..Assessing Authority.
Date..........
APPENDIX 10 Application for refund of Buildings Tax under Section 17 of the Karnataka Buildings Tax Act, 1962
FORM X
[See Rule 15(1)]
Application for refund of Buildings Tax under Section 17 of theKarnataka Buildings Tax Act, 1962
Name and address of the applicant ........................... Number and date of the original order of assessment
Amount assessed
Place and date of payment and the number of the receipt
Particulars of the order under which the claim for refund is preferred
Amount
Remarks
Number and date of order and by whom ordered
Amount assessed according to the order
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Rs. nP.
Rs.nP
I hereby declare that the particulars furnished in the above statement are true and
correct to the best of my knowledge and belief and that the amount claimed is actually due
to me.
Place..................
Signature
Date...................
To
APPENDIX 11 Bill for the cost of collection of Karnataka Buildings Tax payable to Local Authorities under Section 27 of the Act
FORM XI
[See Rule 18(2)]
Bill for the cost of collection of Karnataka Buildings Tax payable to Local
Authorities under Section 27 of the Act
.1. Name of the Local Authority.
.2. Name of Ratine Area.
.3. Period to which the claim relates.
.4. Particulars of Tax collected and remitted to Treasury during
the period referred to in item 3.
Name of Treasury
Challan No. and date
Amount of tax remitted
Certificate of verification of credit by the Treasury Officer
(1)
(2)
(3)
(4)
(5)
Total amount remitted
Rs. nP.
Certified that the credits noted herein have been verified with the corresponding credits appearing in the Treasury Accounts and found correct subject to the modifications indicated. The preference of this claim has been noted against the original credits in the Treasury Subsidiary Register.Treasury Officer.
.5. Cost of collection due at 10% Rs...................
.Rupees (in words)..............................
.May be made payable at.................Treasury.
Place:
Date:.(Officer of the Local Authority).
Debitable to............................
.6. Countersigned for Rs..................
.Payable at..................Treasury.
Place:
.Commissioner of Commercial Taxes.
Date:
