NDMC ACT(Remission And Refund)

CHAPTER - VIII

TAXATION

Levy of Taxes || Property-Tax || Tax on Vehicles and Animals || Theatre-Tax || Tax on Advertisements Other Than Advertisements Published in the Newspapers || Duty on Transfer of Property || Tax on Buildings Payable Along With the Application for Sanction of Building Plans || Other Taxes || Supplementary Taxation || Payment and Recovery of Taxes || Remission and Refund || Appeals || Miscellaneous Provisions Relating to Taxation || Taxes on Entertainment and Betting ||

REMISSION AND REFUND

Demolition, etc., of buildings.

109.
	If any building is wholly or partly demolished or destroyed or otherwise deprived of value, the Chairperson may, on the application in writing of the owner or occupier, remit or refund such portion of any tax assessed on the rateable value thereof as he thinks fit.

Remission, or refund of tax.

110.

(1)

If any building together with land appurtenant thereto has remained vacant and unproductive or rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, two -thirds of such portion of the property tax assessed on the rateable value thereof ,as may be proportionate to the number of days during which the said building together with the land appurtenant thereto has remained vacant and unproductive of rent.

(2)

If any land, not being land appurtenant to a building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, one half of such portion of the property tax assessed on the rateable value thereof, as may be, proportionate to the number of days during which the said land has remained vacant and unproductive of rent.

Power to require entry in assessment list of details of buildings.

111.

(1)	For the purpose of obtaining a partial remission or refund of tax, the owner of a building composed of separate tenements may request the Chairperson, at the time of the assessment of the building, to enter in the assessment list, in addition to the rateable value of the whole building, a note regarding any detail of the rateable value of each separate tenement.
(2)	When any tenement, the rateable value of which has been thus separately recorded has remained vacant and unproductive of rent for sixty or more consecutive days, such portion of any tax assessed on the rateable value of the whole building shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately assessed.

Notice to be given of the circumstances in which remission or refund is claimed.

112.
	No remission or refund under section 110 or section 111 shall be made unless notice in writing of the fact that land, building or tenement has become vacant and unproductive of rent has been given to the Chairperson, and no remission or refund shall take effect in respect of any period commencing more than fifteen days before delivery of such notice.

What buildings, are to be deemed vacant.

113.

(1)	For the purposes of sections 110 and 111 no land, building or tenement shall be deemed vacant if maintained as a pleasure resort or town or country house or be deemed unproductive or rent if let to a tenant who has continuing right of occupation thereof, whether he is in actual occupation or not.
(2)	The burden of proving the facts entitling any person to claim relief under section 109, 110 or section 111, shall be upon him.

Notice to be given of every occupation of vacant land or building.

114.
	The owner of any land, building or tenement in respect of which a remission or refund of tax has been given under section 110 or section 111, shall give notice of the re-occupation of such land, building or tenement within fifteen days of such re-occupation.

NOTES ON CLAUSES

These clauses relate to taxes to be imposed by the Council on property, vehicles and animals, theatres, advertisement, transfer of property, sanction of building plan, education cess, tax on professions, trades, callings and employments, consumption, sale and supply of electricity, etc.