MPM Rules 10

Section 10 · Self assessment of the property tax

- [(1) Every owner of the building or land of the municipal area, shall himself calculate the annual letting value of his property and the amount of the property tax as per the rates of annual letting value described in resolution published by the municipality as per provisions of Rule 8 and by adding the amount of water lax and the consolidated amount of general sanitary cess, general lighting lax and general fire tax as determined under sub-sections (4) and (5) of Section 132, in case of Municipal Corporation and under sub-sections (4) and (5) of Section 127 in case of Municipal Council and Nagar Panchayats, in the amount of property tax payable and after indicating the information in the return appended to these rules, deposit the consolidated amount of the aforesaid taxes in the municipality within the prescribed time along with the return.] [Substituted by Notification No. 217-XVIII-3-99, dated 7-8-1999.]

(2)

If any person is the owner of more than one house or land in the Municipal area, then every such owner shall pay the amount alongwith the separate return for each house or land; provided that the consolidated annual letting value of all his houses or lands or both, shall be deemed to be the basis for purpose of exemption under the provisions of clause (b) of Section 136 in case of Municipal Corporation and clause (b) of sub-section (2) of Section 127-A in case of Municipal Councils and Nagar Panchayats.[(2-A) Omitted.] [Omitted by Notification No. 217-XVIII-3-99, dated 7-8-1999.]

(3)

If the owner of building or land finds any mistake in the return filed by him as above, then such owner of building or land may submit the revised return within sixty days from the date on which he had submitted the return and if the amount of property lax exceeds according to the revised return, then he shall deposit such amount in the Municipality alongwilh the revised return :Provided that if the amount of property lax deposited earlier exceeded according to the revised return, then he may demand for refunding him such excess amount and after scrutinising if the demand is found to be correct, then the Municipal, Officer shall order to refund such excess amount.

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