Section 175 -Obligation to disclose liability.
(1) The Commissioner may, by written notice, call upon any inhabitant of Delhi to furnish
such information as may be necessary for the purpose of ascertaining--
(a) whether such inhabitant is liable to pay any tax imposed by 1[2[the
Corporation]] under this Act;
(b) at what amount he should be assessed; or
(c) the rateable value of the land or building which he occupies and the
name and address of the owner or lessee thereof.
(2) If any person when called upon under sub-section (1) to furnish
information neglects to furnish it within the period specified in this behalf
by the Commissioner or furnishes information which is not true to the best
of his knowledge or belief, he shall be liable, in addition to any penalty
which may be imposed under this Act, to be assessed at such amount on
account of tax as the Commissioner may deem proper, and the
assessment so made shall, subject to the provisions of this Act, be final.
-----------------
Also, refer to 172. Power to inspect for purposes of determining 1[annual value] or
tax.---(1) The Commissioner may, without giving any previous notice, enter upon and
make an inspection of
(a) any land or building for the purpose of determining the 1[annual value] of such land
or building;
(b) any stable, garage, or coach house or any place wherein he may have reason to
believe that there is any vehicle or animal liable to a tax under this Act;
(c) any place or premises which he has reason to believe are being used or are about to
be used for any performance or show in respect of which the theatre tax is payable or
would be payable;
(d) any land, building or vehicle in or upon which any advertisement liable to tax under
this Act is exhibited or displayed.
(2) The Commissioner may, by written summons, require the attendance before him of
any person whom he has reason to believe to be liable to the payment of a tax in respect
of a vehicle or animal, or of any servant of any such person and may examine such
person or servant as to the number and description of vehicles and animals owned by or
in the possession or under the control of such person; and every person or servant of
such person so summoned shall be bound to attend before the Commissioner and to
give information to the best of his knowledge and belief as to the said matters.
And to 7. Register for exempted properties. -The register to be maintained by the
Commissioner under sub-section (2) of section 115 showing the vacant lands and
buildings exempted from the property tax under the said section shall be in Form
Al. and Form All respectively. (Section 115. Exemption of vacant lands and
buildings from property tax)
FORM B
(See Bye-law 18)
MUNICIPAL CORPORATION OF DELHI
RETURN FOR DETERMINATION OF ANNUAL VALUES OF VACANT LAND AND/OR
COVERED AREA OF BUILDING IN A WARD AND OF PERSON PRIMARILY LIABLE
FOR PAYMENT OF PROPERTY TAX
GENERAL INFORMATION-AS ON 1st APRIL, 2004
(ORIGINAL/REVISED)
1. Year of Assessment ..........................................
......
2. Property Identification Code ..........................................
.......
3. Residential/Non-residential ..........................................
........
4. If Residential whether
(i) self occupied ..........................................
........
(ii) tenanted. ..........................................
.......
5. Name of the Owner(s) ..........................................
........
6. Age (attach proof if 65 years or ..........................................
more) ........
7. Sex ..........................................
........
8. If physically challenged, specify ..........................................
disability (attach certificate) ........
9. Name of occupier(s) ..........................................
........
10. (a) Postal address for ..........................................
correspondence ........
(b) Telephone No. ..........................................
........
(i) Residence ..........................................
........
(ii) Office Fax ..........................................
........
(iii) Fax ..........................................
........
(iv) E-Mail ..........................................
........
(e) Name of Bank, Branch ..........................................
and Account No. ........
11. Address of Property ..........................................
........
(a)(i) Zone ..........................................
........
(ii) Ward ..........................................
........
(iii) Circle ..........................................
........
(b) Property No. ..........................................
........
(c) Name of the floor ..........................................
........
(d) Name of Road/Street ..........................................
........
(e) Stage/Phase/Block No. ..........................................
........
(f) Locality/Colony ..........................................
........
(g) Delhi Pin Code No. ..........................................
........
12. Details about the Property ..........................................
........
1. In the case of plotted
house/buildings
A. Plot Area '(in sq. ..........................................
mtrs) ........
B. Details of site ..........................................
........
(a) Vacant ..........................................
land area (in ........
sq. mtrs.)
(b) Total ..........................................
covered area ........
(in sq. mtrs.)
(i) ..........................................
Base ........
ment
(ii) ..........................................
Groun ........
d
floor
(iii) ..........................................
Mezz ........
anine
floor
(iv) ..........................................
First ........
floor
(v) ..........................................
Secon ........
d
floor
(vi) ..........................................
Third ........
floor
and so
on
II. In the case of flats
A. Type of flat JANTA/LIG/MIG/HIG
OR
ONE/TWO/THREE/FOU
R BEDROOMS
B. Vacant land area ..........................................
(e.g. shaft etc.) sq. ........
mtrs.)
C. Covered area of ..........................................
the flat (in sq. mtrs.) ........
D. Share of common ..........................................
area (in sq. mtrs.) ........
13. Year of construction Year covered area (in sq.
mtrs.)
(i) Phase I ..........................................
........
(ii) Phase II ..........................................
........
(iii) Phase III ..........................................
........
14. Please tick the correct
category/factor and also fill the
area details (in case of properties
having portions with different
factors, separate details for each
portion may be furnished).
(i) Colony category (CF) A/B/C/D/E/F/G/H
(ii) Structure (SF) Urban village/Rural
village Resettlement
colony/Slum Pucca/Semi
Pucca/Katcha covered
area (in sq. mtrs.)
(iii) Use of property (UF)
(a) Residential ..........................................
........
(b) Non-residential ..........................................
........
(i) Public ..........................................
purpose ........
(ii) Public ..........................................
utilities ........
(iii) ..........................................
Industrial ........
(iv) ..........................................
Recreational ........
/Sports
(v) ..........................................
Business/Mer ........
cantile/
Establishmen
t /Shop
(vi) Office ..........................................
........
(vii) Hospital ..........................................
/Nursing ........
Home
(viii) ..........................................
Educational ........
(ix) Star ..........................................
Hotel ........
(a) ..........................................
upto ........
two-
star
(b) ..........................................
three- ........
star &
above
(x) Towers ..........................................
........
(xi) ..........................................
Hoardings ........
(xii) ..........................................
Farmhouse ........
(xiii) Others ..........................................
........
(iv) Occupancy(OF) ..........................................
........
(a) Self ..........................................
occupied ........
(b) Tenanted ..........................................
........
(v) Width of ..........................................
Road/Street on ........
which property is
situated
15. In the case of one/life-time ..........................................
scheme, rateable value assessed ........
(attach assessment order/proof)
16. Details of property claimed to ..........................................
be exempted (specify clause of ........
section 115)
17. Details of rebate claimed ..........................................
(Section 114 B) ........
18. Documents attached 1. Certificate of covered
area
2........................................
........
3........................................
........
4........................................
........
DECLARATION
I certify that the particulars furnished in this form have been duly filled in/read and
understood by me and the details are true and correct in the best of my knowledge and I
am competent/duly authorised to sign this return. I am also aware of the provisions for
penalty and prosecution as contained in Delhi Municipal Corporation (Amendment) Act
2003, which are attracted on wilful suppression and submission of false/incorrect
particulars.
...............................
Signature of Assessee
Place ..................
Date ..................
FORM C
(See Bye-law 19)
MUNICIPAL CORPORATION OF DELHI
SELF ASSESSMENT OF PROPERTY TAX
PART I
1. Year of assessment .................................................
2. Name of the Owner (s) .................................................
3. Name of Occupier ..................................................
4. Number of Zone .................................................
5. Number of Ward .................................................
6. Name of Colony and .................................................
Category
7. (a) Number and sub- .................................................
number of the premises (i.e.
vacant land or covered space
of building, as the case may
be)
(b) Property ..................................................
Identification Code
No.
8. Vacant land-area in sq.
mtrs.
(a) Where the entire ..................................................
land is vacant
(b) Where the covered .................................................
area on ground floor is
less than 25 per cent of
the plot area
PART II
(CALCULATION OF TAXISERVICE CHARGES)
1. Annual value of building =
Base Unit Area Value x
Multiplicative Factors x
Covered Area
In case where different portions ..............................................
of the property have different
factors, the annual value shall be
the sum of each portion
calculated separately AV = (AV
of portion 1) + (AV of portion 2)
+ (AV of portion 3)
2. Annual Value of vacant land ..............................................
(Base Unit Area value x
Multiplicative factor x Area)
3. Total annual value = (1 + 2) .............................................
4. Rateable value in the case of ..............................................
life-time scheme
5. Net Annual Value (3-4) .............................................
6. Total Tax/Service charges .............................................
(Net Annual Value x Tax Rate)
7. Exemption, if any .............................................
8. Rebate/concession, if any .............................................
9. Net Tax/service charges .............................................
payable (6-7-8)
10. Rebate if full year tax paid .............................................
by June end
11. Interest or penalty, if any .............................................
12. Total Tax payable = Net Tax .............................................
payable-rebate + Interest
/penalty (9-10+11)
13. Tax paid at present .............................................
14. Excess of item 12 over 13 ..............................................
(Amount in Rs.)
15. If excess is more than half of .............................................
item 13, 1/3rd of item 14
rounded to full rupee
16. Tax payable in each of the .............................................
three years (13+15)
PART III
(DECLARATION)
I am enclosing herewith challan of payment of Property Tax/Service Charges/ Interest for
Rs .....................................in words.....................................).
Paid by me for the financial year .....................................by cash/cheque/DD
No. ............................ dated.............................. drawn on.....................................
I have made payment of Property Tax/Service Charges /Interest for
Rs ...................................... in words.....................................) through Internet Banking
on ..................................... as per following particulars:
CERTIFICATION
I certify that the particulars furnished in this form have been duly filled in/read and
understood by me and the details are true and correct in the best of my knowledge and I am
competent/duly authorised to sign this return. I am also aware of the provisions for penalty
and prosecution as contained in Delhi Municipal Corporation (Amendment) Act, 2003),
which are attracted on wilful suppression and submission of false/incorrect particulars.
.........................
Signature of Assessee
Place .........................
Date ...........................
FORM D
(SEE BYE-LAW 20)
MUNICIPAL CORPORATION OF DELHI
(ASSESSMENT BOOK)
Sl. Property Ward Name Area of Area of
N Identificati No. and covered vacant Land
O. on Code addres Space (sq. (sq. Mtrs.)
No. s of Mtrs.) of owned/occup
person building ied by the
liable owned/occup person
for ied by the mentioned in
payme person col. 2
nt of mentioned in
proper col. 2
ty Tax
(1) (2) (3) (4) (5) (6)
Annual value as Annual value as Remarks
determined amended
(Rs.) (Rs.)
Covered Vaca Cover Vacant land
space of nt ed
building land space
of
buildin
g
(7) (8) (9) (10) (11)
