SRINAGAR: The Jammu and Kashmir National Conference on Tuesday decried the notification regarding the imposition of property tax in Jammu and Kashmir, saying the notification smacks of arbitrariness.
Responding to the notification, party’s State Spokesperson Imran Nabi Dar said, “The people of Jammu and Kashmir have been at the receiving end economically since 2019 due to the losses suffered by Aug 05 2019 lockdown and then the successive Covid lock downs. Imposition of the property tax will further push the people to the wall. Such decisions will make the situation even worse.”
Questioning the haste in which such decisions are taken in absence of a democratically elected government , Imran said, “Such matters should be left to an elected government. The people’s representatives must be given an opportunity to discuss these issues. Unfortunately such important issues don’t face public scrutiny in the current bureaucratic set up. It has become a habit of those in power in Delhi to issue orders, irrespective of their impact or public opinion.”
He termed this decision anti-people and a grave injustice and demanded its immediate rollback. “Such revenue generation measures must be left to a democratically elected government in J&K,” he added.
Srinagar, Feb 21: The administration of Jammu & Kashmir Union Territory on Tuesday unveiled Rules for levying, assessment and collection of property tax in the limits of municipal councils and committees of the UT.
The Housing & Urban Development Department today notified “The Jammu and Kashmir Property Tax (Other Municipalities) Rules, 2023 “.
According to the notification, a copy of which is in possession of news agency—Kashmir News Observer (KNO), these rules, which would be applicable within the limits of municipal councils and municipal committees, shall come into force from April 01, 2023.
The Rules define the procedure for calculation of property tax.
According to the Rules, the Taxable Annual Value (TAV) of a property under the Municipal Act-2000 and the property tax due thereon for a financial year shall be calculated in accordance with a formula given in schedule-I to these rules.
The Rules state that the property tax on residential property would be 5% of Taxable Annual Value (TAV) while that of non-residential property be 6 % of Taxable Annual Value (TAV).
The property tax calculated in respect of a building 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 Rules state.
“The first block shall commence from 1ST April 2023, and shall continue to remain in force till 3 1 March 2026. The blocks shall be similarly calculated thereafter, “read the Rules.
According to the Rules, 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,” the Rules state.
According to the Rules, vacant lands, not appurtenant to a structure/building shall be exempt from property tax if there is 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.
“Similarly, all the properties of the municipality and all places of worship, including temples, masjids, Gurdwaras, Churches, Ziarats, etc. and cremation and burial grounds shall be exempt from payment of property tax,” the Rules state.
The Rules state that all properties owned by the 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 Rules state—(KNO)
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.
Download Pdf : Click Here
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.
Recently, a Delhi court gave a verdict in favor of grandmother-in-law that her grandson’s wife cannot live in the house without the consent of grandmother-in-law. The elders in the society and especially in the big cities are forced to bear the excesses of their own children. This decision has come on a petition filed in the court by an 80-year-old woman. This old lady did not want her grandson’s wife and her relatives to live in her house.
Living in old age with dignity has become a challenge these days. The court has already ruled against the son and daughter-in-law, saying that they cannot live in the house built by their parents without their permission.
After this, this decision in favor of grandmother-in-law shows that in view of the changes in the society, the courts are taking realistic decisions. This is in stark contrast to Indian tradition, which says that the in-laws house remains the daughter-in-law’s home after marriage. The legal position regarding self-acquired property has changed completely.
This issue has become more important after the domestic violence law. If she has bought a house with her husband, then as a security law, the woman has been given the right to live in it. This right is in addition to a woman’s right to alimony and protection from mental and physical violence.
The Supreme Court gave a judgment in 2016, in which the court took the initiative to save senior citizens and thwarted attempts by abandoned daughter-in-law to leave the house. The daughter-in-law objected to this. His argument was that he was legally married and therefore he too had a right to the property.
He claimed that the said property was taken from the money of the entire family. Citing the Domestic Violence Act, the daughter-in-law said that she also has a share in the property and can live in that house. But her father-in-law had applied in the Delhi court to keep her in the house. His argument was that the daughter-in-law has no right to live in the property acquired by me.
It is not an ancestral property and has been bought with joint family money. He argued that neither the Domestic Violence Act nor any other law allows the daughter-in-law to stay in the house without the consent of the in-laws.
The apex court observed that the daughter-in-law has no right in the property self-acquired by the father-in-law. Not at all, as long as the father-in-law has permission. This proved that as long as the husband of a woman has any right in any property, the said woman cannot have any right. Especially in the case of in-laws’ property.
The Delhi High Court had also said in a decision some time back that even a son can live in the parents’ house only as long as the parents have their permission. He cannot exercise a legal right to reside in it. This is in the event that the father himself has purchased the said property. But if father’s father i.e. grandfather had bought the property then the situation could be quite different. It is also important that the daughter has equal rights in the property of the parents. This has become possible after the changes in the Hindu Inheritance Act.
It is noteworthy that even before 2005, the right of son and daughter in ancestral property used to be different. The daughter was entitled in the property of the ancestors in addition to the property of the father until she was married. After marriage, she was considered a part of the husband’s family. Before the amendment, the right of a daughter after marriage in a Hindu Undivided Family was no longer there.
After the amendment, the daughter, whether married or not, is also considered entitled in the HUF of the father. He can even be made a Karta, who is considered the head of that property. After the amendment, he is considered as equal sharer of the son in the maternal house. Still, she has this right in her in-laws’ house only to a very limited extent.
Fact: Two years ago, a court in Delhi had sentenced a woman to pay a fine of Rs 1 lakh for filing a false complaint of domestic violence. The judge who sentenced was also a woman.
Hyderabad: Amid property dispute, a man allegedly beheaded his mother with a meat cleaver in Marigadi village of Jangaon district on Thursday.
Kurakula Kannappa, 33 was upset with his mother, Kurakula Ramanamma, 60) after she registered four acres of land from their ten acres possession to her daughter who was married to a man from another caste.
The accused who runs a chicken centre at the village besides working as a daily-wage employee in a bank surrendered before the rural police after killing his mother.
The mother-son duo reportedly had multiple arguments on the same issue in the past, following which the situation heated up leading to the incident.
The police registered a case against the accused and shifted Ramanamma’s body to Jangaon government hospital for autopsy.
SRINAGAR: On the instructions of Commissioner Secretary to Government, Revenue Department and Divisional Commissioners, the Evacuee Property Department with the active support of all District Administrations has retrieved huge chunks of evacuee land of different nature particularly agricultural at various places during last few months.
As per an official statement issued here, it has been given out that the department has for the first time reconciled the figures of evacuee land in the Valley in due consultation with the Revenue Department and wherever the hidden property was found, the same was notified as an ‘Evacuee Property’ under Section 6 of J&K Evacuees` (Administration of Property) Act, Svt. 2006 and its retrieval on spot.
The Evacuee Property department has the mandate towards safeguarding the evacuee property as such as and when reports of encroachment are available, the department acts swiftly with the collaboration of Revenue Department and retrieves illegally occupied evacuee land from the encroachers/ land grabbers/ illegal occupation.
The department has appealed to the general public to refrain from raising illegal constructions on the evacuee land and illegal occupation thereof failing which action as warranted under the relevant provisions of J&K evacuees` (Administration of Property) Act, Svt. 2006 shall be taken against the violators.
The Tehsildars who are also Assistant Custodian of the Evacuee property have been directed to ensure timely action on any type of encroachment if any surfaced within their jurisdiction.
With the active support of relevant quarters, the department has been able to carry out reconciliation of E.P Record with Revenue Department for identification of evacuee property and its reflection in the revenue records. This has helped to trace out the hidden property, illegal occupation and total quantum of land.
The department completed demarcation of evacuee land at various places and the process is still going on. This will follow retrieval thereof by removal of encroachment, illegal occupation/ cancellation of lease during last two years
It has also prepared a proper inventory of evacuee land and land bank, besides, the exercise of photography and geo-tagging of evacuee property is underway.
The identified chunk of land shall be utilized for developmental projects by UT Government either by lease or acquisition mode besides commercially viable land for gainfully utilization.
So far, the department has also provided land for various public purposes such as setting up of government offices and institutions and for such noble causes as setting up of hostels for wards of police and armed forces martyrs.
The practice of allotment of land on the basis of individual request has been done away with and now a transparent procedure of auction to determine lease premium of property has been adopted. In this connection recently the department has auctioned various flats and shops in Srinagar city and also auction of shops in Baramulla is under way. Various patches of land have also been identified which will put to auction to determine lease, after giving wide publicity.
Srinagar, Feb 04: The authorities in Srinagar demolished the outer walls of residence of Peoples Conference Leader Sajad Lone’s sister, Advocate Shabnum Ganie Lone in the KralSangri Nishat area of summer capital Srinagar on Saturday, officials said.
An official told Srinagar based news agency Kashmir Dot Com (KDC) said, that a team of the Revenue Department Srinagar led a demolition drive to reclaim state / Kacharai land under Khasra no 3557 from the “encroacher” advocate Shabnum Ganie Lone.
He said that the demolition in KralSangri at the residence on the outer walls was part of the government’s demolition drive against the “land grabbers”.
Pertinently, the authorities have reiterated that the main target of the drive was to bring down “high-profile land grabbers”. (KDC)
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.
