| [Haryana Act No. 24 of 2003] |
An Act further to amend the Haryana Municipal Corporation Act, 1994
Be enacted by the legislature of the State of Haryana in the Fifty-fourth Year of the Republic of India as follows:-
1. Short title.- This Act may be called the Haryana Municipal Corporation (Second Amendment) Act, 2003.
2. Amendment of section 2 of Haryana Act 16 of 1994.- In section 2 of the Haryana Municipal Corporation Act, 1994 (hereinafter ailed the principal Act),-
(i) existing clause (1) shall be remembered as clause (1A) and before clause (1A) as so remembered, the following clause ??? it be inserted, namely:-
(1) "annual value" notwithstanding anything contained in any other law for the time being in force, means,-
(a) in the case of land, the gross annual rent
(i) to be calculated on the basis of ??? fixed under the law relating to rent restriction for the time being in force; or
(ii) where no fair rout referred to in item (i) is fixed, at which it is expected to be let or it is actually let, whichever is greater:
Provided shall in the case of land assessed to land-revenue or any other ??? in the thereof or of which the land-revenue has been wholly or in part released compounded for, redeemed or assigned, the annual value shall, if the State Government so directs be deemed to be double the aggregate of the following annuals namely:-
(i) the amount of the land-revenue or any other tax in ??? thereof for ??? ??? ??? on the land, ??? such ??? is ??? or not, or when the ??? has been wholly or in pan compounded for or redeemed, the amount ???, but for such composition or redemption, would have been leviable; and.
(ii) when the improvement of the land due to canal irrigation has been excluded from account in assessing the land revenue, the amount of owner's rate or water advantage rate, or other rate imposed in respect of such improvement;
(b) in the case of my land on which no building has been erected, but on which a building can be reeled, and on any land on which a building is in the process of erection, five percent of the ??? market value of the land;
(c) in she case of any impose or building whether self occupied or ??? the sum obtained by adding thy estimated present cost of creeling the building, less such ??? may deem ??? deducted on account of depreciation if any, to the estimated market value of the site and any land attached to the house or building:
Provided that-
(i) in the calculation of the annual value of any premises, no account shall be taken of my machinery thereon;
(ii) the basis of assessing the present market value of the land, the coat of erecting the building and depreciation shall be such as may be decided by the Government. Different rates may be determined for different categories of building and land;
(iii) if the actual annual rent received by the owner is higher than the annual value as determined, then the actual annual ??? shall be deemed to be the annual value for the purpose of this Act;
(iv) the annual of the building so determined shall be subject to a deduction of ten percent for the cost of ??? and other expenses necessary for the proper ??? of the building;
(v) when a building is occupied by the owner under such, exceptional circumstances as to render a valuation at five per centum on the cost of ??? live building, less depreciation, excessive, a lower percentage may be taken;
(ii) after clause (3), the following clause shall be inserted, namely:-
‘(3A) "Collector's rate" means the value of land assessed by the Deputy Commissioner every year by exercising his authority as District Collector for the purpose of assessing the value of stamp duty at the time of registration of sale deeds of land;’;
(iii) for clause (36), the following clause shall he substituted namely:-
‘(36) "owner",
(a) when used with reference to any building and land includes-
(i) the person who receives the rent thereof or who would be entitled to receive the rent thereof if the same were let;
(ii) an agent or trustee who receives such rent on account of the owner;
(iii) an agent or trustee who receives the rent of or is entrusted with or concerned for, any premises devoted to religions or charitable purposes;
(iv) a receiver, or manager, appointed by any court of competent jurisdiction to have the charge of or to exercise the rights of an owner of the said premises;
(v) a mortgagee in possession; and
(b) when used with reference to any animal, vehicle or ???, includes the person for the time being in charge of the animal, vehicle or the boat;
(iv) clause (47) shall be omitted.
3. Substitution of section 6 of Haryana Act 16 of 1994.- For section 6 of the principal Act, the following section shall be substituted, namely:-
"6. Fixation of seats of Corporation.- (1) After every official census, the total number of seats shall be fixed by the Government on the basis of latest census figures. In case certain area is included, or excluded from the limits of a Corporation, the population shall be ascertained on the spot in respect of such area and shall be added to, or excluded from the latest census figures of that Corporation for the purpose of re fixation of seats.
(2) For the purpose of election of members the municipal area shall be divided into wards in such manner that the population of each of the wards, so far as may be practicable, be fifteen thousand.
(3) Wards shall, as far as practical to be geographically compact areas, and having regard to physical ???, existing boundaries of administrative units, if any, ??? of communication and public convenience.
(4) The population of each ward, as far as practicable, should be the same throughout the Corporation with a variation upto 10 percent above or below the average population per ward.
(5) Wards reserved for the members of Scheduled Castes and Backward Classes shall, as far as practicable, be located in those areas where the proportion of their population to the total population of the Corporation is the largest.
Explanation.- Here "population" means the population as ascertained locally by the staff, deputed by the Commissioner, after going from door to door in the Corporation.".
4. Amendment of section 87 of ??? Act 16 of 1994.- In section 87 of the principal Act,-
(i) for clause (a) of sub-section (1), the following clause shall be substituted, namely:-
"(a) a tax payable by the owner on buildings and lands which shall not be less than two and a half per centum and more than fifteen per centum, as the State Government may, by notification direct, of the annual value of such buildings and lands;";
(ii) in sub-section (2), after clause (e), the following clause shall be inserted, namely:-
"(ce) a tax on driving licenses issued under the Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation area;".
5. Omission of section 91 of Haryana Act 16 of 1994.- Section 91 of the principal Act shall be omitted.
6. Substitution of section 93 and 94 of Haryana Act 16 of 1994.- For sections 93 and 94 of the principal Act, the following sections shall be substituted, namely:-
"93. Incidence of tax on lands and buildings.-(1) If any land has been let to a tenant and such tenant has erected building upon the land, the tax on lands and buildings payable under clause (a) of sub-section (1) of section 87 in respect of that land and the building erected thereon, shall be primarily payable by the tenant. In case the tenant vacates the said building or land, it shall be the liability of the owner to pay the said tax.
Explanation.- The term ‘tenant’ include any person deriving title in the land or budding created upon such land from the ??? whether by operation of law or by transfer inter vivos.
(2) The assessment, levy and payment of the tax on buildings and lands shall not in any way confirm right title or interest in the properly upon either the owner or the occupier and shall not be a proof of the ??? that the building is an authorised one and further that any building or par thereof which is erected in contravention of the existing building bye-laws or town planning regulation/scheme shall not get regularised by virtue of ??? assessed to tax on buildings and lands.
94. Appointment of lability of taxes on buildings and hinds when premises assessed are let or sub-let.- If any building or land assessed to tax specified in clause (a) of sub-section (1) of section 87 is let and its annual value exceeds the amount of rent payable in respect thereof then the tenant shall be liable pay the different between the amount of the said tax levied upon the owner and the amount which would have been levied upon the owner if the said tax were calculated on the amount of rent payable to him. In case the tenant vacates the said building or land then it shall be the liability of the owner pay the said tax.
Provided that the tenancy agreements ???, the relatives ??? shall not be ??? under this section,".
7. Substitution of section 100 of Haryana Act 16 of 1994.- For section 100 of the principal Act, the following section shall be substituted, namely:-
"100. Now list need not be prepared every year.- It shall be in the discretion of the Corporation to prepare for the whole or any part of the Corporation area a new assessment list every year or to adopt the valuation and assessment contained in the ??? year, with such alterations as may, in particular cases, be deemed necessary, by giving notice of the revised valuation and assessment to the affected persons if such alterations in the valuation and assessment is caused for the reasons other than change in regard to Collector's rate, cost of construction as determined by the Government and depreciation:
Provided that the valuation and assessment contained in the list for any year shall not be adopted for a period exceeding five years,".
8. Substitution of section 133 of Haryana Act 16 of 1994.- For section 133 of the principal Act, the ??? section shall be substituted namely:-
"133. Remission of tax on unoccupied building.- (1) When any building assessed to a tax under clause (a) of sub-section (1) of section 87 which is payable by the year or by instalments, has remained unoccupied and unproductive of rent throughout the year of the period in respect of which any instalment is payable, the Corporation shall remit the amount of the tax or of the instalment, as the case may be:
Provided that no such remission shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the Corporation within the first month after the expiry of the period in respect of which it is so claimed.
(2) when my such building as aforesaid-
(a) has not been occupied or productive of rent for any period of not less than sixty consecutive days; or
(b) consists of separate tenements, one or more of which has or have not been occupied or productive of rent for any such period as aforesaid; or
(c) is wholly or in greater pan demolished or destroyed by fire or otherwise,
the Corporation may remit such portion, if any, of the tax or instalment as it may think equitable.
(3) The burden of proving the facts entitling any person to claim relief under this section shall lie ??? him.
(4) for the purposes of this section neither the presence of a caretaker nor the mere retention in an otherwise unoccupied dwelling house of the furniture habitually used in it shall constitute occupation of the house.
(5) For the purposes of this section a house shall be deemed to be productive of rent if let to a tenant who has a con timing right of occupation thereof, whether it is actually occupied by such tenant or not.
(6) The enquiry necessary for a decision whether any relief should be granted under this section shall be held by the Commissioner who shall make such recommendation to the Corporation as he may deem proper:
Provided that the Corporation shall not grant any remission of tax unless the Commissioner recommends such remission.
(7) If the remission of tax is granted on buildings under this section, then the tax shall be payable in the land underneath the buildings as on vacant land.".
9. Substitution of words "payable value" with the words "amount value in Haryana Act 16 of 1994.- In the principal Act, for the words "ratable value" wherever occurring the words "annual value" shall be substituted.
10. Repeal and saving.- (1) The Haryana Municipal Corporation (Second Amendment) Ordinance, 2003 (Haryana Ordinance No. 2 of 2003), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.