This fort was declared as a protected monument by the Department of Archaeology, Government of Tamilnadu in 1977 ADThe Danes constructed fortifications on the coast at Tranquebar. This was the only busy trade centre on the Coromandal coast for the Danes. This fort was a busy trade centre till 1845 AD when the Danes handed over the fort to the English. It was used as a Public Works Department Travellers Bungalow for government servants and colonials till 1977 AD.
town panchayats administration
Tamil Nadu is the first State to have introduced a classification in the status of local bodies as Town Panchayat, which was planned as a transitional body between Rural and Urban Local Bodies.
The Town Panchayats were conferred with individual administrative powers and unique functional characters have been in existence for over a century. The Town Panchayats adopt well devised accounting and auditing procedures and the service delivery to the public has been better.
Town Panchayats are under the administrative control Municipal Administration and Water Supply Department, at Govt. level. The Town Panchayats are places of importance such as Division / Taluk headquarters, Tourist Spots, Pilgrim Centers and Commercial/Industrial towns. This has necessitated special attention to the civic needs of the Town Panchayats. District Municipalities Act The Town Panchayats are governed by Tamil Nadu District Municipalities Act 1920. There are 528 Town Panchayats in the state which are classified into four grades, based on the income criteria :
|Grade||Income Criteria||No. of Town Panchayats|
|Special Grade||Above Rs. 20 Lakhs||12|
|Selection Grade||Above Rs.16 Lakhs||222|
|Grade I||Above Rs. 8 Lakhs||214|
|Grade II||Above Rs. 4 Lakhs||80|
- Hon'ble Minister For Rural Development & Local Administration
- Secretary to Government
- Municipal Administration And Water Supply Department
- Head of the Department
- Director of Town Panchayats
- District units
- District Collector Assistant Director of Town Panchayats
[17 Zonal Office]
[Assistant Executive Engineer}
- Town Panchayat
- Town Panchayat Chairperson & Councillors/
Chronological Developments Till 1981,
The Town Panchayats were under the administrative control of Directorate of Rural Development. During 1981, the Government vide G.O. Ms. 828 Dated 7.5.1981, constituted a separate Directorate for the Town Panchayats with the nomenclature of ‘Directorate of Town Panchayats’. However the administrative control of the Directorate of Town Panchayats continued to be with the Rural Development Department at the Secretariat as they were governed under the Tamil Nadu Panchayats Act 1958. Following the introduction of 73rd and 74th amendments to the Constitution of India in the year 1993, all the Town Panchayats were reconstituted under the Tamil Nadu District Municipalities Act, 1920 and treated as transitional area. i.e. an area in transition from rural area to an Urban area. Necessary amendments were brought on to the Tamil Nadu District Municipalities Act, 1920 for this purpose and a separate chapter in respect of Town Panchayats was inserted in the said Act. Consequently though the nomenclature ‘ Town Panchayat’ remained unchanged, the administrative control of the Directorate of Town Panchayats was brought under the Municipal Administration and Water Supply Department at the Secretariat.
|1950||The Madras Panchayats Act 1950||Class I Panchayats Status Health, Education & Local Administration Department|
|1958||Tamil Nadu Panchayats Act 1958||Town Panchayat Status Rural Development & Local Administration Department (RD & LA)|
|1981||Tamil Nadu Panchayats Act 1958||Creation of Directorate of Town Panchayats Status continued under the control of RD & LA Department.|
|1984||Bifurcation of Rural Development and Local Administration Department into Rural Development Department & Municipal Administration and Water Supply Dept.||Town Panchayats continued under the control of RD Department.|
|1994||Tamil Nadu District Municipalities Act 1920 (as amended in 1994) (under 74th constitutional amendment effect from 31.05.1994)||Town Panchayat Status changed to and brought under the control of MA&WS Department.|
|1999||Tamil Nadu Panchayat Act 1994||98 Town Panchayats were identified as financially unviable - 25 Town Panchayats where reclassified as Village Panchayats with their consent.|
|1999||Introduction of Section 4-A under Tamil Nadu Panchayat Act 1994||To accommodate the existing council and the non provincialised staff.|
|2004||Tamil Nadu Panchayat Act 1994||561 Town Panchayats reclassification as Special Village Panchayats and brought under RD department.|
|2004||Amendment to Section 3 B of the Tamil Nadu District Municipalities act 1920||50 Town Panchayats reclassified as Third Grade Municipalities)|
|2005||Tamil Nadu Panchayat Act, 1994||Separate chapter under the caption of "special provision relating to Special Village Panchayats" in the said Act and the same was notified by an ordinance vide Government Gazette Extraordinary No: 251 dt. 1.10.2004 Further, the Act enacted was notified vide Government Gazette Extraordinary No: 309 dt. 13.12.2004. For administrative purposes separate orders were also issued vide G.O.Ms.No.150 RD Department, Dated 01.10.2004. 561 reclassified as Special Village Panchayats|
|2006||Tamil Nadu District Municipalities Act, 1920||Reconstitution of Special Village Panchayats as Town Panchayats G.O.Ms. No.55 MA&WS Dt. 14.7.2006 and brought under MA&WS Dept.|
Importance of the Department Town Panchayats are drivers of economic growth and offer opportunities for social and cultural development of people. The Total population of the Town Panchayats is 80,90,847, which accounts for 11.21% of the total population of the State as per 2011 Census and 23.74% in Urban Population. There has been huge flow of floating population to all these towns from adjoining rural areas. Many of the Town Panchayats are of Tourism, Pilgrim importance and heritage towns and also the economic, industrial clusters. It is therefore, necessary to provide adequate infrastructure facilities such as water supply, sanitation, roads, street lighting and other public amenities such as Slaughter houses, Burial / Cremation Ground, bus stands, Shanties. The Government proposes to adopt a holistic approach covering all civic amenities and infrastructure to these towns. Activities of the Department Town Panchayats Department formulates and implements responsive programmes, services and activities to facilitate urban communities to bring about positive change and strengthen their social and economic fabrics. In this effort the department has very effectively used all the available resources, funds and grants that have been provided under various schemes by Government of India, besides adding State Financial resources wherever needed, and funds and financial resources are ploughed into the developmental efforts of Town Panchayats for better delivery of cure amenities. Objective and goal of Town Panchayat Department:
- To ensure responsive, accountable, transparent and people-friendly civic administration.
- To develop administration that takes the citizens into total confidence, in all the schemes implementation in Town Panchayats.
Administrative set up
- I. State level
- The Secretary to Government, Municipal Administration and Water Supply Department is in charge of Town Panchayats, as Administrative head at Secretariat and the Director of Town Panchayats is the Head of Department (HOD) at State level and he is also Inspector of Town Panchayats, to review and monitor the activities relating to the development programmes implemented through Town Panchayats.
- II. District Level / Zone level
- The Collectors are the administrative head of Town Panchayat Administration at District Level and he is assisted by a Zonal Assistant Director of Town Panchayats.
- III. Town Panchayats Level
- Executive Officer of the Town Panchayats is the Executive authority of the Town Panchayat. He is assisted by Head Clerk, Junior Assistant, Bill Collector, Typist for the maintenance of records, Collection of taxes, maintenance of assets and in ensuring the publicity and propaganda and in implementation of Government Programmes. Functions of Town Panchayats
The Town Panchayats are responsible in delivery of the following civic services:
- Providing Basic Amenities
- Street Lights
- Water Supply
- Public Health
- Granting of Building Licenses
- Levying of Taxes
- Property Tax
- Vacant Land Tax
- Profession Tax
- Non Tax
- Water Charges
- Issuing Birth & Death Certificates
- Issuing Dangerous & Offensive Trade Licenses
- Implementation of State / Central Schemes
Sources of Revenue
The revenue of the Town Panchayats is derived from the sources as below:
- Property Tax
- Professional Tax
- License Fees, Rents and other charges such as water charges
- Surcharge on Stamp duty
- Devolution grants from the Government
- Other miscellaneous incomes such as interest on deposits
water supply Connection
As per the Tamil Nadu Panchayat Act, 1994, the Town Panchayat Executive Officer may at his discretion on application by the owner or by the occupier of any building arrange to supply water through House Service Connections. If the rental value of the property is more than Rs.100/- and if supply can be provided for a distribution main not more than 100 feet distance from any part of such building, it is compulsory on the part of the owner or occupier to take a house service connection. The cost of making the connection and the cost or hire charges of water meters shall be borne by the owner or applicant.
Each Town Panchayat has framed a separate water supply bye-law for adoption by the consumer incorporating various terms and conditions. The total number of house service connections in a Town Panchayat area is restricted to the sanctioned capacity of water supply scheme in force in a Town Panchayat.
Procedure for application
The owner or occupier may apply for the house service connection in the prescribed form. The application should be enclosed with the following documents.
- Application in the prescribed format
- Line sketch and estimate indicating the distribution main location of the house, including the tap point and water metre.
- Challan remitting the charges and deposits prescribed by the concerned Town Panchayat in the respective Office.
- Property tax receipt for the preceding half year.
- Agreement duly signed (Agreement format available in the application.)
- Application Form
LICENCE FOR BUILDING PLAN
If an applicant has an approved plot within Town Panchayat limit he can apply for licence for construction of building from the Town Panchayat. The application for licences shall be in the form as in Annexure III or IV whichever is applicable. The application should accompany the following documents.
- Site Plan
- Building Plan with section and elevation with foundation, door, window, septic tank etc., details indicated in the plan.
- Plan showing the disposal of waste.
- Copy of document for ownership of land. Copy of estimate.
- Form for Building Licence
To assist the applicant in the preparation of plan according to specifications, the Town Panchayat has licenced private building surveyors who are qualified for preparation of plans and estimates on payment of charges.
The application may also be submitted by a person who has a registered power of attorney from the owner.
The application duly filled in and the Plan duly signed shall be presented at the Town Panchayat Office. The licence fees payable as per schedule of rates notified by the concerned Town Panchayat shall be paid in the Town Panchayat Office. The record of receipt of payment will be made in application besides giving the applicant, the receipt for payment.
If the plot lies in a scheme , area development charges as notified by the local authority have also to be paid. Proof of payment as the case may be, has to be enclosed with the application. The licenced private buitling surveyor will guide the applicant on these matters.
After completion of these formalities, the application shall be presented in the Town Panchayat Office and acknowledgement obtained.
LICENCE FOR D & O TRADES AND LICENCE UNDER PREVENTION OF FOODADULTERATION ACT.
Every person who wants to run anyone of the trades listed out in the schedule V of section 249 of Tamilnadu District Municipalities Act, shall apply for licence for the same in the form prescribed in Annexure-V. A copy of the format is appended. Any person who runs the trade wityhout a valid licence from the Town Panchayat is liable to be prosecuted in a Court of Law.
An application for licence shall be sent to the Town Panchayat Office so as to reach 30 days before the commencement of the trade. Wherever installation of machineries are involved, the permission obtained from the Town Panchayat for installing the machineries shall also be enclosed with the application for licence. The consent of the owner of the premises in which the trade is proposed to be run shall be obtained . In case of combustible and inflammable materials like, timber/firewood Depots, crackers, etc., N.O.C. from Fire Service Department shall be obtained. The required fee, which is notified by each Town Panchayat shall also be paid along with the application. Application shall be presented in the Town Panchayat Office with the following documents:-
- Application in the prescribed form duly filled in.
- Consent of the owner of the premises for running the trade.
- Permission obtained from the Town Panchayat for installation of machineries, if any, involved.
- Receipt for remitting the prescribed fee in Town Panchayat Office
The application shall be presented before 30 days of the intended date of commencing the trade to the Town Panchayat office and acknowledgement obtained.
Each Town Panchayat Council approves the rates of licence fees for different trades. Separate fee structure is prescribed for each trade. The notification prescribing the rates is available in the Town Panchayat Office and this can be checked while getting the printed application form.
BIRTH AND DEATH CERTIFICATE
- Computerised Birth/Death Certificates are being issued in all the 561 Town Panchayats.
- Every birth shall be registered within 14 days and every death shall be registered within 7 days with the Town Panchayat.
- Any person who wants to register a birth or a death shall inform the Town Panchayat Office in the form prescribed in Annexure-V along with a certificate from the person or Medical Institution, who conducted delivery in the case of birth and from the Medical Officer who treated the patient in the case of death.
- Beyond the prescribed time limit, if a registration is done , it is accepted with a payment of penalty upto a period of one year. If a registration is to be done beyond a period of one year, it will be registered only on receipt of Judicial order from a Magistrate and with penalty.
EXTRACT FROM BIRTH/DEATH REGISTER
On registration one copy of an extract of Birth/Death Register will be given to the party, free of cost. If a certificate of Birth/Death is required at a later date from the Town Panchayat, an application in the prescribed format (Copy of format enclosed in Appendix) furnishing the information required in the format like name of the child, father's name, mother's name, date and place of birth, etc., in the case of birth certificate and name of the person, father's /husband's name, date and place of death, etc., in the case of Death Certificate shall be furnished.
The application shall be presented in the Town Panchayat office and acknowledgement obtained.
Along with the application, the following fee shall be remitted in Town Panchayat Office.
- Birth & Death Certificate
- Rs.25.00 per copy **
- Belated Birth and Death Registration
- Below one month
- without penalty
- Above one month & below one year
- Rs.25.00 per copy **
- Above one year with the order of Magistrate
If date of birth/death is not known or unspecified, Search Fee for every year. Rs.25.00 per copy**
- A Court fee stamp of Rs.2/- shall be fixed in the application form.
- Conditions apply
An extract of Birth/Death Register will be given to the applicant, who has furnished full information within 3 days.Form for Birth and Death Certificates.
- "Employee" means a person employed on salary and includes,
- a Government servant receiving pay from the revenue of the Central Government or any State Government;
- a person in the service of a body whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where, such body operates within the municipal limit even though its headquarters may be outside the municipal limit; and
- a person engaged in any employment by an employer not covered by sub-clauses (i) and (ii);
- "employer" in relation to an employee earning any salary on a regular basis under his means, the person or the officer who is responsible for disbursement of such salary and includes the head of the office or any establishment as well as the Manager or Agent of the employer;
- "half-year" shall be from the 1st day of April to the 30th day of September and from the 1st day of October to the 31st day of March of a year;
- "month" means a calendar month;
- "person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club, body of persons or association, so engaged, but does not include any person employed on a casual basis;
- "Tax" means the tax on profession, trade, calling and employment levied under this Chapter.
Levy of Profession tax
RulesThe Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Collection of Arrears of Tax on Profession, Trades, Calling and Employment's) Rules, 1998 - Issued.
- There shall be levied by the Municipal Council a tax on profession, trade calling and employment.
- Every company which transacts business and every person, who
is engaged actively or otherwise in any profession, trade, calling or
employment with in the Town Panchayat on the first day of the half-year
for which return is filed, shall pay half-yearly tax at the rates specified
in the Table below in such manner as may be prescribed:
Profession Tax Collectable from the salary of August (Ist Quarter ) and January (IInd Quarter) Sl. No. Six months income (Rs.) Old Tax (Rs) New Tax (Rs) 1 upto 21,000 - - 2 21,001 – 30,000 75 100 3 30,001 – 45,000 188 235 4 45,001 – 60,000 390 510 5 60,001 – 75,000 585 760 6 75,001 and above 810 1095
- The rate of tax payable under sub-section (2) shall be published by the executive authority in such manner as may be prescribed.
- Where a company or person proves that it or he has paid the sum due to account of the tax levied under this chapter or any tax of the nature of a profession tax imposed under the Cantonments Act, 1924 for the same half-year to any local authority or cantonment authority in the State of Tamil Nadu such company or person shall not be liable by reason merely of change of place of business, exercise of profession, trade, calling or employment or residence, to pay the tax to any other local authority or cantonment authority. (Central Act II of 1924).
- The tax livable from a firm, association or Hindu undivided family may be levied on any adult member of the firm, association or family.
- Where a person doing the same business in the same name in one or more places within the Town Panchayat, the income of such business in all places within the Town Panchayat shall be computed for the purpose of levy of tax and such person shall pay the tax in accordance with the provisions of this Chapter.
- Where any company, corporate body, society, firm, body of persons or association, pays the tax under this chapter, any director, partner or member as the case may be, of such company, corporate body, society , firm, body of persons or association shall not be liable to pay tax under this Chapter for the income derived by such director partner or member form such company, corporate body, society, firm, body of persons or associations.
- Every person who is liable to pay tax, other than a person earning a salary or wage shall furnish to the executive authority a return in such form, for such period and within such date and in such manner as may be prescribed . Provided that subject to the provisions of sub-sections (10) and (11), such person may make a self-assessment on the basis of average half-yearly income of the previous financial year and the return filed by him shall be accepted without calling for the accounts and without any inspection.
- Every such return shall accompany with the proof of payment of the full amount of tax due according to the return and a return without such proof of payment shall not be deemed to have been duly filed.
- Notwithstanding anything contained in the proviso to sub-section (8), the executive authority may select the percent of the total number of such assessment in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the return submitted by a person in this connection and in such cases final assessment order shall be passed in accordance with provisions of this Chapter.
- If no return is submitted by any person under sub-section (8) within the prescribed period or if the return submitted by him appears to the executive authority to be incomplete or incorrect, the executive authority shall, after making such enquiry as be may consider necessary assess such person to the best of his judgement: Provided that before taking action under this sub-section, the person shall be given a reasonable opportunity of proving the correctness or completeness of any return submitted by him.
- Every person who is liable to pay tax under this section, other than a person earning salary or wage:-
- shall be issued with a pass book containing such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed the executive authority may, on an application made by the person accompanied by such fee as may be fixed by the municipal council, issue to such person a duplicate of the pass book.
- shall be allotted a permanent account number and such person shall -
- quote such number in all his returns to, or correspondence with the executive authority;
- quote such number in all chalans for the payment of any sum due under this chapter.
- The rate of tax specified under sub-section (2) shall be revised by the municipal council once in every five years and such revision of tax shall be increased not less than twenty-five percent and not more than thirty-five percent of the tax levied immediately before the date of revision.
Short title, application and commencementsThese rules may be called the Town Panchayats, Municipalities and Municipal Corporations [Collection of arrears of tax on profession, trade, calling and employment] Rules, - 1998.
- These rules shall apply to all Town Panchayats, Municipalities and Municipal Corporations in the State.
- They shall be deemed to have come into force on the 1st October 1998.
Filling of return for payment of arrears of tax on profession, trade, calling and employment
Every trader or professional who is in arrears of profession tax shall file a return furnishing the details of amount due by him at the rate already determined by the Council under the provisions of the Tamil Nadu Tax on Professions, Trades Callings, and Employment's Act, 1992 (Tamil Nadu Act 24 of 1992) which was in force for the period from 1st April 1992 to 30th September 1998 in Form-1 to the Commissioner of a Municipality or a Corporation or to the Executive Officer of the Town Panchayats as the case may be on or before the 31st December 1998. The Commissioner or Executive Officer as the case may be, may extend, if necessary, the period for filing the return thirty days from 31st December 1998 and shall further extend the period to not later than 28.2.1999.
Mode of Payment of Tax
- The return under rule-2 shall be accompanied a chalan, in support of payment of the arrears of profession tax due by a trader or a professional for the first two half-years commencing from 1.4.1992. Provided that such payment shall be made in the Office of respective local body during office hours on all working days
- A trader or professional shall pay the remaining arrears of profession tax due up to 30th September, 1998 during every current half-year along with the arrears for the periods not less than of two half-years. Provided that the entire arrears of tax due under the repealed Tamil Nadu Tax on Professions, Trades, Callings and Employment's Act, 1992 (Tamil Nadu Act 24 of 1992) shall be paid not latter than three years period commencing from 1st October 1998.
- The Commissioner, or the Executive Officer as the case may be shall accept the return and acknowledge the receipt of payment of arrears of tax amount paid by the trader or professional.
Interpretation of these rules by the Government :-
- If any question arises as interpretation of these rules, the question shall be referred to the Government, whose decision shall be final.
- If any difficulty arises in giving effect to the provisions of these rules, the Government may, by order, do anything which appears to be necessary, for the purpose of removing the difficulty.
Computerisation in Town Panchayats
E-governance initiatives in Town Panchayats
Online Tender Documentation Download System
Tender documents of all Town Panchayats works costing more than Rs.10.00 lakhs have been published in www.tenders.tn.gov.in. Also the Tender documents of all Town Panchayats works costing more than Rs.5.00 lakhs have been published in http://townpanchayats.tn.gov.in/tender which is maintained by the Town Panchayats Administration. www.tenders.tn.gov.in http://townpanchayats.tn.gov.in/tender
E-submission of Tender
Implementation of E-submission of Tender in 110 Town Panchayats is under progress. Digital Signatures for the Tender Opening Authorities of above Town Panchayats and contractors have been supplied.
Web site for all Town Panchayats
Web site for all Town Panchayats has been hosted in http://townpanchayats.tn.gov.in In this portal, information regarding Town Panchayat is being updated by the individual Town Panchayats.
Comprehensive Online Scheme Monitoring System [COSMOS]
Online Work Monitoring system for Town Panchayats scheme works have been hosted. More than 23675 works have been entered and monitored using this system. http://townpanchayats.tn.gov.in/work
Enhancement of e-service Project in Urban Local Bodies
Under the Enhancement of e-service Project in Urban Local Bodies so far 471 Computers are supplied to Town Panchayats, Zonal Office and Commissionerate of Town Panchayats. Supply of computers to the remaining Town Panchayats is under process.
Birth & Death Registration
In Town Panchayats the Birth & Death Registration has already been computerised by client software. Now it has been proposed to convert the client software into online through NIC. Preparation of data base and conversion into online is under progress.
The state list in the VII schedule of the Indian Constitution provides for the levy of property tax. The tax is designated as Taxes on lands and buildings. In the Government of India Act of 1935 the parallel entry was Taxes on lands, buildings, berths and windows. Property tax is by far the main stay of Municipal finance in the State. This tax possesses the essential characteristics of a good tax.
LEVY OF TAXIn any system of taxation three stages are attendant on the imposition of any tax. They are
- Levy or declaration of liability
First is a legislative function, the second is quasi-judicial and the last an executive function. Wide publicity has to be given tot he intention to impose the tax. The views of the persons to be taxed require to be ascertained. There views are to be considered by the authority imposing the tax. These processes must come to a imposed. This is the common procedure for imposition of taxes.
When a local authority resolves to levy Property tax, the council or the authority has to pass a resolution to levy, the council or the authority has to pass a resolution determining to levy the tax and the resolution should also specify the rate at which and the date from which the tax shall be levied. But before passing a resolution imposing a tax for the first time or increasing the rate of an existing tax, the council shall publish a notice declaring its intention. The property tax my comprise
- a water and drainage tax
- a lighting tax
- a scavenging tax
Properties liable to Tax
All buildings and lands unless exempted under the statutes are liable to property tax. In deciding liability building will have the meaning given in the definition of Building in the Act.
Calculation of Property Tax
Reasonable letting basis
- Gross annual rent
- Rs. 6000 00
- Annual value of site
- Rs. 600 00
- Annual rent of building above
- Rs. 5400 00
- Less deduction of 10%
- Rs. 540 00
- Total annual value
- Rs. 4860 00
Rs. 600 00
- Half yearly tax at 10%
Rs. 5460 00
Rs. 546 00
Capital cost basis
- Estimated cost of land
- Rs. 40,000 00
- Present cost of erecting the building
- Rs. 90,000 00
- LESS depreciation at say 15 %
- Rs. 13,500 00
Rs. 76,500 00
- Total cost (Rs.40,000 + 76,500)
- Rs. 1,16,500 00
- Annual value 6% of capital value
- Rs. 6,990 00
- Tax at 10% half yearly
- Rs. 699 00
GUIDELINES FOR DETERMINATION OF THE ANNUAL VALUE
Basis value has been fixed in all the Municipalities and Town-ship Committees for different zones for purpose of Taxation of Annual Rental value of buildings and lands. The basic value is the probable rental yield per sq. ft. per month of residential properties. For fixing the basic value, instructions have been issued to adopt the rent obtained per months for newly constructed residential R.C.C. buildings measuring 1000sq.ft. and to convert it into rental value per sq.ft.
The following discount depending on the age of building should be given towards depreciation.
- Upto 5 years
- No discount
- From 5 to 15 years
- From 15 to 25 years
- Above 25 years
It has been decided to provide discount of 30% in respect of buildings occupied by the owners themselves.
Nature of buildingBuildings are broadly classified as thatched, tiled and R.C.C. ones.
- For RCC Buildings
- No allowance
- For tiled, Ac sheet and GA sheet, etc. roof buildings
- For thatched roof buildings
The overall enhancement of tax in quinquennial revision should not be exorbitant as to cause, serve hardship to the assesses. Therefore, the following ceiling is fixed for the enhancement of taxes consequent on the quinquennial revision of property tax.
- Residential Buildings (owner occupied)
- Not exceed 25%
- Residential Buildings (Rented)
- Not exceed 50%
- For Industrial Buildings
- Not exceed 100%
- For Commercial Buildings Property Tax Assessment
- Not exceed 150%