Notice of transfer, etc. of premises assessable to Property Taxes levied under section 129 or Property Tax levied under section 141B.

(1) Whenever the title of any persons primarily liable for the payment of property taxes or, as the case maybe property tax on any premises to or over such premises is transferred the person whose title, is so transferred and the person to whom the same shall be transferred shall, within three months after execution of the instrument of transfer, or after its registration, if it be registered or after the transfer is effected if no instrument be executed give notice of such transfer in writing to the Commissioner.

(2) In the event of the death of any person primarily liable as aforesaid the person to whom the title of the deceased shall be transferred, as heir or otherwise shall give notice of such transfer to the Commissioner within one year from the death of the deceased.

(1) The notice to be given under rule I shall be in such form as the Commissioner may from time to time by public notice specify and shall state clearly and correctly all the particulars required by the said form.

(2) On receipt of any such notice, the Commissioner may, if he thinks it necessary, require the production of the instrument of transfer, if any or of a copy thereof obtained under section 57 of the Indian Registration Act, 1908, or, in case of a transfer of the title of a deceased person, of any other document constituting evidence of such transfer.

(3) No such notice shall be deemed to be validly given unless the property taxes or, as the case maybe, the property tax due at the date of notice in respect of the premises to which it relates have been paid and unless such fee as may from time to time be prescribed by the Standing Committee for acceptance of the notice has been paid.

(1) If any person primarily liable for the payment of the property taxes or, as the case may be, the property tax whose title to or over such premises is transferred fails to give notice of such transfer to the Commissioner, he shall, in addition to any other liability which he incurs through such neglect, continue liable for the payment of all property taxes or, as the case maybe, the property tax from time to time payable in respect of the said premises until he gives such notice, or until the transfer shall have been recorded in the Commissioner’s books.

(2) Nothing in this rule shall be held to diminish the liability of the transferee for the said property taxes or, as the case may be the property tax or to affect the prior claim of the Commissioner on the premises conferred by section 141 for the recovery of the property taxes or, as the case may be the property tax due thereupon.

(1) On the written request of the Commissioner, the Registrar or Sub-Registrar of the district or sub-district formed for the purposes of the Indian Registration Act, 1908, in which the City is situate shall furnish such particulars regarding the registration of instruments of transfer of title to immovable properties in the City as the Commissioner may from time to time specify.

(2) Such information shall be furnished as soon as may be after the registration of an instrument of transfer is effected or, if the Commissioner so requests, in periodical returns made at such intervals as the Commissioner may fix.

(1) When any new building is erected, or when any building is rebuilt or enlarged, or when any building which has been vacant is reoccupied, [or when the user of any building is changed], the person primarily liable for the property taxes or, as the case may be, the property tax assessed on the building shall within fifteen days give notice thereof, in writing, to the Commissioner.

(2) The said period of fifteen days shall be counted from the date of the completion or of the occupation, whichever first occurs, of the building which has been newly erected or rebuilt, or of the enlargement, as the case may be, and in the case of a building which has been vacant, from the date of the reoccupation thereof [and where the user has been changed from the date of such change].

(1) When any building or any portion of a building which is liable to the payment of the property taxes or, as the case may be, the property tax is demolished or removed, otherwise than by order of the Commissioner, the person primarily liable for the payment of the said tax shall give notice thereof, in writing, to the Commissioner.

(2) Until such notice is given the person aforesaid shall continue liable to pay every such property tax or, as the case may be, such property taxes as he would have been liable to pay in respect of building if the same, or any portion thereof, had not been demolished or removed:

Provided that nothing in this rule shall apply in respect of building or portion of a building which has fallen down or been burnt down.

(1) In respect of industrial premises and in respect of any other premises, which the Commissioner may decide to treat as one property having regard to the nature of the premises and the use or uses to which they are put or are capable of being put the reteable value of the buildings and land comprised in such premises shall be determined premises-wise.

(2) For the purpose of fixing the rateable value, different parts of any premises may be valued according to their use.

(3) In order to fix rateable value of any building or land or premises assessable to a property tax there shall be deducted from the amount of the [annual letting value of such building, land or premises a sum equal to ten per cent of such annual letting value] and the said deduction shall be in lieu of all allowances for repairs or on any other account whatever.]

(1) To enable him to determine value of any building or land [or premises] and the person primarily liable for the payment of any property taxes or, as the case may be, any property tax leviable in respect thereof, the Commissioner may require the owner or occupier of such building or land [or premises] or of any portion thereof, to furnish him, within such reasonable period as the Commissioner prescribes in this behalf with information or with a written return signed by such owner or occupier:-

(a) as to the name and place of abode of the owner or occupier, or of both the owner and occupier of such building or land [or premises];
(b) as to the dimensions of such building or land [or premises], or of any portion thereof and the rent, if any, obtained for such building or land [or premises] or any portion thereof; and
(c) as to the actual cost or other specified details connected with the determination of the value of such building or land [or premises].

(2) Every owner or occupier on whom any such requisition is made shall be bound to comply with the same and to give true information or to make a true return to the best of his knowledge or belief.

(3) Whoever omits to comply with any such requisition or fails to give true information or to make a true return to the best of his knowledge or belief shall, in addition to any penalty to which he may be liable, be precluded from objection to any assessment made by the Commissioner in respect of such building or land [or premises] of which he is owner or occupier.

(4) The Commissioner may also, for the purpose aforesaid, make an inspection of any such building or land [or premises].

The factors shown in sub-section 4 of section 141-B shall be considered for increasing or decreasing the rate of property tax.