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Power of Commissioner to
classify area of city |
| (1) |
For
the purpose of sub-rule (2) of rule 8-A, the
Commissioner shall classify the area of the
city in which residential buildings are situate
in four classes, namely A, B, C and D, having
regard to the market value of the lands in the
area. The classification so made shall be subject
to revision once in every four years. |
| (2) |
For the
purpose of sub-rule (2) of rule 8-B, the Commissioner
shall classify the area of the city in which
building other than residential buildings are
situate into four classes, namely I, II, III
and IV, having regard to the market value of
lands in the area. The classification so made
shall be subject to revision once in every four
years. |
| (3) |
The
market value of lands in the area referred to
in sub-rule (1) and (2) above shall be determined
by the Commissioner having regard to such Factors
as deemed fit by him. |
| (4) |
For
the purpose of sub rule (3) of Rule 8-A and
sub rule (3) of Rule 8-B, the Commissioner shall
determine the length of the time of existence
of residential building and building other than
residential based on the information available
with him or as may be obtained by him from the
sources he deems appropriate. |
| (5) |
For
the purpose of sub-rule (4) of Rule 8-B, the
Commissioner shall have the authority to decide
the category out of the categories mentioned
in Part-A and Part-B of the sub-rule in which
the property would belong. |
| (6) |
In cases
where cables or pipelines are laid underground
or over the ground for commercial purposes,
and where it is difficult to determine the land
value for the purpose of classification under
sub-rule (2) of rule 8-B, the Commissioner shall
determine the average land value for the purpose
of determining the Location Factor taking into
consideration the factors he deems appropriate. |
| Explanation
|
| |
For the
purpose of this sub rule the open land used
for laying cables or pipelines underground or
over the ground and for erecting any structure
such as HT towers, poll mounted transformers
for electricity, hoarding, dish antennae, mobile
telephone or paging towers etc. on any land
or building shall be construed as use of open
land for commercial purpose and shall be taxed
accordingly. The Commissioner shall have the
authority to determine the area of land used/occupied
under this sub-rule. |
| (7) |
The
classification done by the Commissioner under
sub-rules (1) and (2) above and decision taken
by him under sub-rules (4), (5) and (6) above
shall be final and shall not be liable to be
questioned in any Court or before any authority. |
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