SRINAGAR: Property tax will be imposed in Jammu and Kashmir from April 1, 2023, reads a notification issued by the government.
According to a notification issued by Housing and Urban Development department, in the exercise of the powers conferred by Section 71A of the Jammu and Kashmir Municipal Act, 2000 (hereinafter referred to as the Act), read with Sub-Section 1 of Section 65 and Sub-Section 1 of Section 73 thereof, the Government hereby notifies the following rules for levy, assessment and collection of property tax in the Municipalities and Municipal Councils of Union Territory of Jammu and Kashmir.
“These rules shall be called Jammu and Kashmir Property Tax (Other Municipalities) Rules, 2023. These shall come into force from 1st of April, 2023.”
Read full order So 87 Notification for Property Tax
The Jammu Kashmir administration has announced the rules for levy, assessment and collection of property tax from the residents of Jammu Kashmir.
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In a copy of the order accessed by The Kashmiriyat,the administration has said that the Taxable Annual Value (TAV) of a property under the Act and the property tax due thereon for a financial year shall be calculated in accordance with the formula given in Schedule-l to these rules (which are mentioned below).
Against media reports, both residential and non-residential properties have been included in the collection of the property tax. The Ministry of Home Affairs (MHA) authorised the JK administration to impose property taxes through Municipal Corporations, Municipal Councils, and Municipal Committees in October 2020.
The Jammu and Kashmir Municipal Act of 2000 and the Jammu and Kashmir Municipal Corporation Act of 2000 were modified by the MHA with the enactment of the Jammu and Kashmir Reorganization (Adaptation of State Legislation) Order of 2020.
The property tax calculated in respect of a building calculated in accordance with sub-Rule (1) above shall hold for a block of three years unless any change to such calculation is necessitated on account of the circumstances envisaged in the Act for allowing revision in such calculation, the administration said.
The first block shall commence from 1 April 2023, and shall continue to remain in force till 31st March 2026. The blocks shall be similarly calculated thereafter, the JK administration notified.
New buildings coming up after the commencement of the block shall have their property tax liability calculated with reference to the 1st day of the relevant block, and irrespective of their having completed three years, their liability to tax shall be calculated anew from the date of commencement of the new block of three years for the Corporation as a whole.
Where a building is liable to property tax for only a part of the year, the tax due shall be proportional to the number of completed months and parts of month not completed shall be ignored.
Procedure for assessment and collection of property tax. The procedure prescribed in Chapter VI of the Act, except insofar as it relates to the calculation of the tax due on a property, shall regulate the assessment and collection of property tax.
Form of return under sub-section 5 of Section 73 of the Act. A person liable to property tax shall furnish to the Executive Officer or any officer authorized by him in this behalf the particulars of the property and the tax due thereon in Form-1 by 30th May of the financial year to which the return pertains. It shall be accompanied by a proof of payment in Form-2. Acknowledgment of filing of return shall be in Form-3. A copy of the acknowledgment along with the proof of payment of the second installment of tax shall be furnished by 30th November in cases where the payment is made in two installments.
Penalty for delay in filing of return.Failure to file return in due time, unless prevented by sufficient cause, shall, without prejudice to the interest due for delay in payment, make the person from whom it is due liable to a penalty of Rs 100/- or 1% of the tax due, whichever is higher, for every month of default. The maximum penalty shall not exceed Rs 1000/-.
Notice for inspection.The notice in terms of sub-section 8 of Section 73 of the Act shall be in Form-4 and the date of inspection shall, unless there are reasons to recorded in writing for giving a shorter notice, not be less than 14 days from the date of notice.
Notice for assessment on best judgment basis. The notice in terms of sub-section 9 of Section 73 of the Act shall be in Form-5clearly mentioning the liability of property tax proposed to be determined and the basis thereof, and the date of hearing shall, unless there are reasons to recorded in writing for giving a shorter notice, not be less than 21 days from the date of notice.
Notice for re-assessment.The notice in terms of sub-section 10 of Section 73 of the Act shall be in Form-5A clearly mentioning the additional amount of property tax proposed to be levied and the basis thereof, and the date of hearing shall, unless there are reasons to recorded in writing for giving a shorter notice, not be less than 21 days from the date of notice.
Notice of demand. The notice of demand in pursuance of assessment or reassessment under sub-section 11 or sub-section 13 of Section 73 of the Act, as the case may be, shall be in Form-6.
Appeal.Till such time the Jammu and Kashmir Property Tax Board in terms of the Jammu and Kashmir Property Tax Board Act, 2013 is constituted, the reference thereto in Section 90, 91and 92of the Act shall be deemed as a reference to the Director Urban Local Body of the concerned division.
Exemption from payment of property tax: Vacant lands, not appurtenant to a structure/building shall be exempt from property tax if there’s a Master Plan in force in the area, under which any construction/development on such vacant land is disallowed or if they have been put to agricultural use as per 6- monthly cropping surveys of the Revenue department.
Similarly, all the properties of the Municipality and all places of worship, including temples, masjids, gurudwaras, churches, ziarats, etc and cremation and burial grounds shall be exempt from payment of property tax.
All properties owned by Government of India / UT Government shall be exempted from payment of Property Tax. However, service charge at the rate 3% of the taxable annual value shall be payable to the Municipality in respect of such properties, the JK admin has said in its notification.
The Jammu Kashmir administration has also notified the formula for the levying of Property Tax in Jammu Kashmir region.
It said, Property Tax on Residential Property = 5% of Taxable Annual Value (TAV) Property Tax on Non-Residential Property = 6% of Taxable Annual Value (TAV)
Taxable Annual Value (TAV) = MTF x LVF x ARF x FF x UTF x CTF x AGF x SF x OSF
Where: 1. MTF is Municipality Type Factor. Its value shall be entered in the formula as follows:
a. Municipal Council 0.75, b. Municipal Committee 0.5
2. LVF is Land Value Factor. It is one tenth of the unit area value of land in Rs lakh per kanal of land as notified under J&K Preparation and Revision of Market Value Guideline Rules, 2011 as on 1st April of the base year of that block of three years. e.g. for the first block from 1st April, 2023 to 31 March, 2026, if the per kanal value of land as on 1st April, 2023 as per the aforementioned value guidelines is Rs 60 lakh, it be entered as 6 in the above calculation and shall continue to be entered as 6 during the three financial years of the block.
3. ARF is the Area Factor. It is the built area or the vacant area in respect of which the tax liability is being calculated, as the case may be, in square feet. In the case of Property tax on built area, it refers to the total covered area of that floor in square feet. In case of areas with winter snowfall, the area of the attic shall not be counted in built-up area. In the case of Property tax on vacant land not appurtenant to a building, the area of the vacant land in square feet shall be entered. In the case of Property tax on vacant land appurtenant to a building, the area to be entered in the formula shall be the area, in square feet, in excess of two times the built-up area of the ground floor.
4. FF is floor factor. For calculating the liability of different floors and vacant land abutting the building, the floor factor shall be entered in the formula as follows:
a. Residential buildings including flats, b. Other buildings: 1. Ground floor 2. First floor 0.8, 3. Second floor 0.5, 4. Third floor and above 0.1, 5. Vacant land 5 100OC 0.7 8751.
C. Basements for all types of buildings: 0.5
5. UTF is Usage Type factor. For vacant land appurtenant to a building, it shall be the same as that of the building itself. Where different portions of a building are put to different uses, property tax for the built-up area as well as the taxable vacant appurtenant area shall be separately calculated, proportionately, for each area under a particular use. The value to be entered in the formula for different usage types shall be as follows:
a. Residential apartment/ flat 2.5, b. Residential house, C. Industrial (Manufacturing) 22572, d. Institutional/Public/ Semi Public e. Commercial, except 3 star and above Hotels: 12, towers & hoardings 15.
6. CTF is the Construction Type Factor. Its value shall be entered in the formula as follows, based on the predominant and substantive nature of the construction:
a. RCC construction, 1, b. Pucca (without RCC) construction 0.9, C. Prefabricated structure 0.8, 0.6, d. Kuccha/Bamboo/Wood/Tin Structure
7. AGF is Age Factor. The value for this factor shall be entered in the formula as follows:
a. 0-20 years old 1.00, 0.90, b. 20-30 years old, C. 30-40 years old 0.80, d. 40-50 years old 0.70, e. 50-60 years old 0.60, f. More than 60 years old 0.50
8. SF is Slab Factor. The value of slab factor shall be entered in the formula as follows based on the total built-up area calculated as indicated at 3 above.
SF is Slab Factor. The value of slab factor shall be entered in the formula as follows based on the total built-up area calculated as indicated at 3 above.
Bengaluru: Working women and schoolchildren will get free rides in public buses from April 1, Chief Minister Basavaraj Bommai said here on Tuesday.
Speaking after dedicating KSRTC’s Volvo Multi Axel BS4-9600 sleeper buses ahead of the polls here, he said the purpose of chalking out this scheme was to enable women become self-reliant.
They need to introduce mini school buses and the existing buses will be utilised to start the operation. At the time of starting schools, a minimum of five buses must be operated in each taluk. More grants will be released, if necessary, he said.
“Transport plays an important role in economic development because of this it has been given priority and announced free pass facility for working women and school children in the state budget FY 2023-24. “Our government is always with the working staff and the management and let us provide a good service to the commuters,” he stated.
A special transport team called ‘Ambari’ was dedicated to the state earlier in the day which has the sleeper facility, the CM said. Several good features are provided in this fleet of buses just like the railway sleeper coaches.
The earlier edition of Volvo buses was not comfortable and understanding this the multi-axel buses have been designed to provide good facilities to the commuters. Henceforth, the night journey on these buses will be comfortable. The state transport corporation should buy some more buses, he said.
New Delhi: The Delhi High Court on Thursday adjourned hearing in a plea seeking a declaration of PM CARES Fund as “State” under Article 12 of the Constitution of India, to April 20.
Due to the unavailability of Solicitor General Tushar Mehta, the matter was adjourned.
The Prime Minister’s Office (PMO) on December 31 told the High Court that the Prime Minister’s Citizen Assistance and Relief in Emergency Situations (PM CARES) Fund is not a public authority according to the Right to Information Act, 2005 and not a “State” under Article 12 of the Constitution of India, but a “public charitable trust”.
A division bench of Chief Justice Satish Chandra Sharma and Justice Subramonium Prasad was dealing with a plea moved by Samyak Gangwal, seeking a declaration of PM CARES Fund as “State” under the Constitution. It would attract consequential directions for disclosing the Fund’s audit reports periodically, disclosing the Fund’s quarterly details of donations received, utilisation thereof and resolutions on expenditure of donations, it added.
The affidavit stated that the plea is based on “apprehensions and suppositions” and that a constitutional question should not be decided in a vacuum.
Filed by the Under Secretary of PMO to the court, the affidavit said: “This Trust is neither intended to be, nor is in fact owned, controlled or substantially financed by any government nor any instrumentality of the government. There is no control of either the Central government or any state governments, either direct or indirect, in the functioning of the Trust in any manner whatsoever.
“According to the affidavit submitted, the PM CARES Fund is a public charitable trust accepting only voluntary donations and is certainly not the Centre’s business.
“PM CARES Fund does not receive funds or finances by the government,” it was mentioned.
However, counsel for petitioner Senior Advocate Shyam Divan had said: “High functionaries of the government like the Vice President had requested the Rajya Sabha members to make donations” and that “the PM CARES Fund has been projected as a government fund”.
In response, the PMO had argued: “The PM CARES Fund is administered on the pattern of Prime Minister’s National Relief Fund (PMNRF) as both are chaired by the Prime Minister. Like the National Emblem and domain name ‘gov.in’ are being used for the PMNRF, the same are also being used for PM CARES Fund.
“The affidavit stated: “The composition of the Board of Trustees consisting of holders of public office ex officio – the Supreme Court, Union Home Minister, the Union Finance Minister, the former chairman of Tata Sons Ratan Tata, former Judge K.T. Thomas, and Former Deputy Speaker Kariya Mund” – is merely for administrative convenience and for smooth succession to the trusteeship and is neither intended to be nor in fact result into any governmental control in the functioning of the Trust in any manner whatsoever.
“Besides the declaration of PM CARES Fund as ‘State’ under the Constitution, Gangwal has also sought that PM CARES Fund should be restrained from using ‘PM’ in its names/ website, State Emblem, domain name ‘gov’ in its website and PM’s Office as its official address.
“On March 27, 2020, the trust deed of PM CARES Fund was registered as a Public Charitable Trust under the Registration Act, 1908 in New Delhi.
“Keeping in mind the need for having a dedicated fund with the primary objective of dealing with any kind of emergency or distress situation, like posed by the Covid-19 pandemic, and providing relief to the affected, a public charitable trust under the name of PM CARES Fund was set up, the affidavit stated.
National Testing Agency (NTA) will begin the session 2 registration for JEE Main 2023 from today onwards (February 7). Interested candidates can apply for the JEE Main April Session at– jeemain.nta.nic.in.
According to the official schedule, the JEE Main session 2 registrations will begin today, February 7, 2023. The last date for registration will be March 7, 2023, till 9 pm. JEE Main Session 2 exam will be conducted on April 6, 8, 10, 11, and 12, 2023. Session 1 was held from January 24 to February 1, 2023. The result for the same has been released on the official website.
Also Check: JEE Main 2023 Toppers List PDF released, Check here
The JEE Main session 2 exams will be conducted in 13 languages including English, Hindi, Assamese, Bengali, Gujarati, Kannada, Malayalam, Marathi, Odia, Punjabi, Tamil, Telugu, and Urdu. The session 2 application process will include basic registrations, application form filling, document uploading, fee payment, and submission of the application form.
JEE Mains Result 2023 Live Updates: January Session Result Released
JEE Main 2023 Session 2: Important Dates
Online Submission of Application Form– February 7 to March 7 (up to 09.00 P.M.)
Last date to fill the online application– March 7 (9 pm)
Last date for successful transaction of prescribed application fee– March 7 (11:50 pm)
Announcement of the City of Examination– Third week of March
JEE Main 2023 admit card– Last week of March
Dates of Examination– April 6, 7, 8, 9, 10, 11, 12 2023
JEE Main 2023: Here’s How To Register
Step 1: Go to the official website– jeemain.nta.nic.in.
Step 2: click on the link “JEE(Main) 2023 Session 2 Application” on the homepage.
Step 3: Now register yourself.
Step 4: Candidates have to fill out the application form with personal, and academic details.
Step 5: Pay the application fee, and click on submit option.
Note: Download the confirmation page and take a printout for future reference.
MLA Gudem Mahipal Reddy lays the foundation stone for the reservoir work of HMWSSB on Tuesday
Hyderabad: In order to tackle drinking water problems, four massive reservoirs having a combined storage capacity of 90 lakh litres are being constructed under the Hyderabad Metropolitan Water Supply and Sewerage Board (HMWSSB) in Ameenpur municipality.
Patancheru MLA Gudem Mahipal Reddy lay the foundation stone at Sri Krishna Brundavan Colony in Sangareddy on Tuesday. According to him, drinking water will be provided to 90% of households in the municipality area by summer.
Moreover, three other reservoirs built at PJR Colony, Lalabavi Colony and the hillock of Beeramguda are also nearly completed, he said adding it will supply 1.25 crore litres of water every day.
New Delhi: Repairing broken pavements, central verges and manholes, resurfacing roads and sprinkling of water on them on a daily basis — these are some of initiatives that will be undertaken as part of the Delhi government’s mega project to transform the city roads that will kick off from April 1.
Addressing a press conference, Chief Minister Arvind Kejriwal said about Rs 4,500 crore will be spent on the project in the first year and then Rs 2,000 crore every year.
The Delhi government will also introduce deep scrubbing machines and litter picker machines, he said, adding that it will also hire over 100 mechanised road sweepers, over 150 sprinkler tankers and 250 anti-smog-guns-cum-sprinklers.
The chief minister said they will be transforming a total of 1,400 kms of roads that come under the jurisdiction of the Delhi Public Works Department.
He added that heavy penalties will be imposed on the contractor in case of any shortcoming in the project.
The entire system will be monitored remotely from a dashboard and there will be a centralised complaint system for citizens to reach out to the government, he said.
“The PWD has jurisdiction only on roads wider than 18m (45ft) across the national capital, and we will leave no stone unturned to transform them,” he said.
Kejriwal said all the footpaths and central verges along the roads will be repaired when necessary.
“This means that in contrast to the usual practice of replacing footpaths on the entire stretch as adopted by governments who want to spend away all public funds, in this project, we will take up spot-repairs.
“If one stone is missing, it will be replaced. If two are damaged, they will be repaired. We will not misuse public funds,” he explained.
Outlining the timeline for the project, he said the work orders will be issued by March 20 and the work will commence from April 1.
He said the repair work will be completed within six months and once it is complete, a 10-year maintenance contract will be put in place.
Roads will be resurfaced every five years while regular painting of roads, medians, central verges will be taken every three to six months, he said.
“All roads and footpaths will be washed in a daily basis or thrice a week,” he said.
He asserted that all central verges will be repaired along with damaged manholes, street furniture, railings, precast slabs, signages and electrical poles.
“In all the city subways, the railings and light fittings will be repaired, as will the foot over bridges. Beyond these, civil and electrical repairs, all potholes and cracks on roads will be repaired,” he said.
All railings, trees and plants around the roads will be washed as well, he said.
The government is also introducing deep scrubbing machines to thoroughly clean the roads of all dirt and litter picker machines to pick up all littered material and debris from the roads.
“We will hire over 100 mechanised road sweepers, over 150 sprinkler tankers and 250 anti-smog-guns-cum-sprinklers. There are 250 wards in Delhi and each ward will get one machine. The 150 sprinkler tankers will be deployed on the large PWD roads. “But the 250 smog guns will be handy in cleaning the smaller roads and lanes in the city. These machines too will be engaged for 10 years. 10,000 kilolitres of water will be needed for this purpose. We will be using the water treated at Delhi Jal Board’s STPs for this purpose, instead of discharging it into the Yamuna,” he said.
The chief minister said all posters, banners and other material stuck on roadsides will be removed on a daily basis, with the government taking up tree plantation on a very large scale on the roadsides and central verges.
“A 10-year contract will be awarded for daily maintenance, washing, trimming, soil upkeep and watering of such plants. This project also needs rigorous monitoring, so we will deploy a third party monitoring system.
“Camera-enabled vehicles will go around Delhi throughout the day and record the live situation of the roads and maintenance work,” he said.
Srinagar: The government’s decision has been communicated to Principal Secretary, Housing and Urban Development Department, Dheeraj Gupta.
Quoting Administrative Council decision No. 13/1/2023, an official memo reads ” The administrative council approved the proposal with the direction that the proposed Property Tax, which will take effect on 1st April 2023, shall be levied at half of the proposed formula.”
Numerous political parties, including the BJP, have voiced their opposition to the imposition of property taxes.
However, according to official sources, the Central Government only releases sizeable subsidies to Urban Local Bodies if they implement the Property Tax. “The ULBs will benefit greatly from the release of these grants.”
They said that the plan to impose Property Tax in the Union Territory has been under consideration by the Housing and Urban Development Department for a long time now.
However, according to sources, the Department may initially only apply Property Tax to commercial buildings and exempt residential structures due to opposition to the plan from a number of political parties and groups, including the BJP.
“We have been told to complete the groundwork for the imposition of property tax in Srinagar,” said a senior SMC official.
Additionally, in the past, prior administrations tried multiple times to impose a property tax in Jammu and Kashmir but were forced to give in to political pressure as a result of hostility to the idea.
The J&K administration was given permission by the Ministry of Home Affairs (MHA) in October 2020 to impose property taxes in the Union Territory through Municipal Corporations, Municipal Councils, and Municipal Committees.
With the passage of the Jammu and Kashmir Reorganization (Adaptation of State Laws) Order, 2020, the MHA amended the Jammu and Kashmir Municipal Act, 2000, and the Jammu and Kashmir Municipal Corporation Act, 2000.
The statutes passed by the previous Legislature also included provisions for the imposition of property taxes in the former State of J&K.
The MHA had substituted Sections 72 to 80 and now Section 72 states in the previous Acts of 2000.
“Unless exempted under this Act or any other law for the time being in force, Property Tax shall be levied on all lands and buildings or vacant lands or both situated within the Municipal area.
The Property Tax shall be levied at such percentage not exceeding 15% of the taxable annual value of land and building or vacant land or both as the Government may, by notification, from time to time specify,” the order reads.
It said the Property Tax assessed and levied shall be subject to revision once in three years by enhancing the tax by such percentage not exceeding 10 percent of the tax as may be prescribed, commencing from the financial year from which the Property Tax is determined.
SRINAGAR: The Property Tax in the Urban Local Bodies of Jammu and Kashmir will be levied from April 1, 2023 as decision in this regard has been approved by the government.
However, what can be termed as some relief to the targeted tax payers, the Property Tax will be levied at half of the proposed formula for the same.
According to the reports appearing in th media the approval has been granted to the proposal with the direction that the proposed Property Tax, which will take effect on April 1, 2023, shall be levied at half of the proposed formula.
