This 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:
To ensure complete transparency and openness in levy and collection of Property Tax and to eliminate inequities existing in the GHMC property tax system.
To build a computerized Property Tax Data Base and to assign unique Property Tax Identification Number (PTIN) to each property.
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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