BCMADA Rules 99Chapter VII · Levy of Taxes

Section 99 · Preparation of Assessment List

- For the imposition of conservancy tax, water tax the Authority shall prepare the valuation list. The Managing Director, the Secretary or the Assessment Officer, may, whenever so required for the preparation of valuation list, by notice require the owner or occupier of any holding newly constructed or existing from before to furnish to him the return of the rent or annual value of the holding alongwith, a description of the holdings containing such particulars as directed. In case of the new construction it would be compulsory for the owner to submit the return immediately after the construction is completed but in no case later than the occupation of the said building. In case of failure to submit the return, the Managing Director or the Assessment Officer will proceed to determine the valuation of any building on the basis of available details. The annual value of a holding shall be deemed to be the gross annual rental at which the holding may reasonably be expected to let. The value of any machinery or furniture which may be on a holding and which is not a permanent fixture of the holding, shall not be taken into consideration in estimating the annual value of such holding under this rule. In case of Government or other public buildings not let out the rental value will be assessed at the rate of 76.2 per cent of the cost of construction of such building.When the return required for ascertaining annual value of holdings has been received or that other formalities have been completed in cases where no such return is filed by the owner/occupier, the assessment officer shall prepare the valuation list of holding calculated at the rates fixed by the Authority in its meeting and shall prepare an assessment list which shall contain the following particulars or any other particulars which the Authority may think proper to include-

(a)

The number of the holding on the register.

(b)

The name or names of the owner and occupiers.

(c)

The name of the road or Mohalla in which the holding is situated.

(d)

A description of the holding.

(e)

Sanctioned number and data of the plan.

(f)

The annual value of the holding.

(g)

The amount of annual tax assessed.

(h)

The amount of quarterly instalment.

If a question arises whether any property is included within a holding, the decision thereof shall vest with the Managing Director.

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