Proviso added in Rules notified in Feb this year
App to make process simple to be launched shortly
Mohinder Verma
JAMMU, June 5: The residents of Union Territory of Jammu and Kashmir will have to pay Property Tax and file return for the current financial year before the designed authorities by July 31, 2023 as Housing and Urban Development Department has added a proviso in this regard in the Jammu and Kashmir Property Tax (Municipal Corporation) and Other Municipalities Rules, 2023.
These Rules were notified vide two different notifications dated February 21, 2023 in exercise of the powers conferred by Section 143A of the Jammu and Kashmir Municipal Corporation Act, 2000 and Section 71-A of the Jammu and Kashmir Municipal Act, 2000 for levy, assessment and collection of Property Tax in the Municipal Corporations, Municipalities and Municipal Councils of the Union Territory.
In Rule 5, it was mentioned that a person liable to Property Tax shall furnish to the designated/authorized officer the particulars of the property and the tax due thereon in Form-1 by May 30 of the financial year to which the return pertains. It shall be accompanied by a proof of payment in Form-2 and acknowledgment of filing of return shall be in Form-3.
“A copy of the acknowledgement along with the proof of payment of the second installment of tax shall be furnished by November 30 in cases where the payment is made in two installments”, the Rule 5 further read.
Now, the Housing and Urban Development Department in exercise of the powers conferred by Section 143A of the J&K Municipal Corporation Act, 2000 has added a proviso to Rule 5 of the Jammu and Kashmir Property Tax (Municipal Corporation) Rules, 2023, which read: “The particulars of the property and the tax due thereon for the financial year 2023-24 shall be furnished in Form-1 by July 31, 2023”.
Likewise, in exercise of the powers conferred by Section 71-A of the J&K Municipal Act, 2000, similar provision has been added in J&K Property Tax (Other Municipalities) Rules, 2023. Both the notifications have been issued by Principal Secretary to the Government, Housing and Urban Development Department Prashant Goyal.
As per Rule 6, the failure to file return in due time, unless prevented by sufficient cause, shall, without any prejudice to the interest due for delay in payment, make the person from whom it is due, liable to a penalty of Rs 100 or 1% of the tax due, whichever is higher for every month of default. The maximum penalty shall not exceed Rs 1000.
As Jammu and Kashmir Property Tax Board in terms of the Jammu and Kashmir Property Tax Board Act, 2013 is yet to be constituted by the Government, the reference thereto in Section 132 and 133 of the Act shall be deemed as a reference to the Divisional Commissioner of the concerned division.
As per the Rules, vacant lands, not appurtenant to a structure/building shall be exempt from Property Tax if there’s a Master Plan in force in the area under which any construction/ development on such vacant land is disallowed or if they have been put to agricultural use as per 6-monthly cropping surveys of the Revenue Department.
Similarly, all the properties of Municipal Corporation and other Municipalities and all the places of worship including temples, Masjids, Gurudwaras, churches, Ziarats etc and cremation and burial grounds shall be exempt from payment of Property Tax.
Moreover, all properties owned by Government of India/UT Government shall be exempted from payment of Property Tax. However, service charge at the rate of 3% of the taxable annual value shall be payable in respect of such properties.
Meanwhile, the Housing and Urban Development Department is in the advanced stage of developing an application to make the process simple and easy to understand by the citizens, official sources told EXCELSIOR, adding “the application will automatically calculate the Property Tax and facilitate the citizens in making the payment through online mode”.
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