Panchayat:Repo18/Law Manual Page0252

the Secretary, in accordance with the classification of factors as may be specified in the Rules and at the rates as may be specified for each category, allow deductions and make additions, as the case may be:]

Provided that the aggregate deductions so allowed in respect of all the items shall not exceed seventy five per cent of the basic property tax.

(8) The amount so arrived at by allowing deductions and making additions on the basic property tax under sub-section (7) shall be adjusted to the next higher whole number and the amount so assessed shall be the annual property tax of the building.

(9) In the case of a building, if two or more uses or its sub-categories referred to in sub-section (2) or any two or more factors referred to in sub-section (7) or two or more kinds of a factor are applicable at the same time, the aggregate of annual property tax shall be assessed by reckoning separately the property tax as applicable to the respective part of the building:]

Provided that if more than one kind of anyone of the factors such as construction of roof of the building, construction of floor of the building, *[xxx] are applicable to a building at the same time, the annual property tax of the building shall be assessed on the basis of that kind applicable to more than half portion of the aggregate plinth area.

(10) After publishing the rate of basic property tax applicable to the areas of the Village Panchayat and the notification classifying the areas of the Village Panchayats into different zones, the Secretary shall by a public notice publish the general details helpful to the owners to assess the annual property tax of their buildings by themselves, in accordance with such details as the plinth area of the building, the permissible deductions and additions that may be made in the basic property tax, by a notice, demand the owners of the building to submit the return in respect of the property in the prescribed form #[within thirty days] from the date of publication of such public notice. The format/copy of the Form shall be made available to the owners of the building free of cost by the Village Panchayat.

(11) The owner of the building or the person authorised by him shall, within the time allowed, submit before the Secretary or the Officer authorised, the attested tax return by recording all particulars necessary in connection with the assessment of tax, and obtain the receipt of acknowledgment.

(13) On the basis of the return submitted by the owner of the building and on the findings of the Secretary in the inquiry, the Secretary shall assess the annual property tax of the building and levy property tax of the building by issuing demand notice applicable for five years to the owner of the building.