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Department is headed by Additional Commissioner (Finance, Accounts
& Information Technology) [AC (F)], supported by Chief Valuation
Officer, Advertisement Officer and Deputy Municipal Commissioners,
Tax Inspectors and Bill Collectors in Circles. It mobilises
revenues through property tax, advertisement fee and other collections.
GHMC has introduced
Self Assessment scheme to enable the property owners/occupiers
to have an opportunity of indicating their own taxes. The people
can pay their taxes at Banks, Citizen Service Centres, e-Seva
Centres and also through Internet. GHMC has taken steps to create
service centre in Circle Offices and selected Ward Offices.
In addition, a network of e-Seva Centres is emerging to provide
integrated services to the citizens of the Twin Cities.
The
Self-Assessment scheme was introduced by the Municipal Corporation
to achieve the following objectives:
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To ensure complete
transparency and openness in levy and collection of Property
Tax and to eliminate inequities existing in the property
tax system.
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To build a computerised
Property Tax Data Base and to assign unique Property Tax
Identification Number (PTIN) to each property.
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To rationalise
Property Tax and eliminate discretion in the levy of tax
on the part of valuation officers/assessors.
- To give an opportunity to the taxpayer
in the fixation of property tax following the legal provisions.
- To minimize prolonged disputes between
taxpayers and GHMC.
Under Section 213 of
the HMC Act, 1955 the Commissioner of the Municipal Corporation
may call for information or returns in writing from the owner
or occupier of assessable properties:
(a) as to the name and
place of property of the owner or occupier, or of both the owner
and occupier of such building or land; and
(b) as to the dimensions of such building or land, or of portion
thereof, and rent, if any, obtained for such building, or land,
or any portion thereof.
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.
The objective of the Self-Assessment scheme is to enable the
taxpayer to calculate his or her tax as per the provisions of
law and indicate the tax leviable, while furnishing the mandatory
information called for. This gives a good opportunity to the
taxpayer. GHMC has greatly valued the opinions of the taxpayers
and has accepted most of the Self Assessment Returns during
the last three years unless the taxes figuring in Returns are
very low.
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