Panchayat:Repo18/Law Manual Page0253

(15) The annual property tax assessed in respect of a building shall be payable in two half-yearly instalments. The instalment in respect of any half-year shall be paid on or before the last day of the said half-year and if not paid within that date, fine under section 209E shall be applicable from the next day:

- Provided that there is no bar for one time payment of annual property tax in the first half-year itself.

(16) The Secretary shall revise the annual property tax of the building taking into account the rate of basic property tax applicable to a building under sub-sections (2) and (3) considering the change, if any, occurs in accordance with the use of the building, variation, if any, occurs in the plinth area of the building specified in sub-section (6), the deductions and additions in conformity with the variation, if any, occurs in any factors or any kind of factor specified in sub-section (7). The owner of the building shall, within thirty days inform the Secretary in writing the changes that may occur in the use etc. and submit revised tax return under sub-section (10).

(17) The property tax and the surcharge upon the property tax payable under section 208 shall, if any levied, subject to the prior payment of land revenue, if any, due to Government in respect of the place where the building locates shall be the first charge upon the building, land and upon the movable property, if any, found within or upon the same and belonging to the persons liable to such tax.

(18) The Government may, at any time, inspect the accuracy of the assessment of property tax made by the Secretary in the case of a building and give appropriate direction to the Secretary in this regard and the Secretary shall be bound to comply with it.

(19) The Government may, by notification in the Gazette, make rules in respect of the following:

(i) the procedure to be followed by the Village Panchayat for fixing the rates of basic property tax to be made applicable to the area of the Village Panchayat subject to the limits specified by the Government and for publishing the same;

(ii) [Fixing of the minimum limit and the maximum limit of enhancement of annual property tax]

(iii) for notification classifying the area of the Village Panchayat into different zones;

(iv) the classification of factors to be made applicable for making deductions and additions on the basic tax, their criteria and the rate of deductions or additions applicable to each kind;