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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I

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16 {

No.

Poudouchéry

Vendredi

Mars

2012 (26 Phalguna 1933)

No.

Puducherry

Friday

16th

March

2012

GOVERNMENT OF PUDUCHERRY

LOCAL ADMINISTRATION SECRETARIAT

(G. O. Ms. No. 33/LAS/2012, dated 12th March 2012)

ORDER

The last general revision of property tax was undertaken by the Municipalities for the period commencing

from 1-12-2004 to 30-11-2009 vide G. O. Ms. No. 48/LAS/2004, dated 29-11-2004 of the Local Administration Secretariat,

Puducherry.

2. Subsequently, the validity of the assessment of property tax has been extended from time to time,

till 31-3-2012, vide G. O. Ms. No. 46/LAS/2009, dated 7-12-2009, G. O. Ms. No. 1/LAS/2011-12, dated 8-4-2011

and G. O. Ms. No. 19/A4/LAS/2011, dated 20-12-2011 of the Local Administration Secretariat, Puducherry.

3. Now, the Government hereby directs that Commissioners of all the Municipalities shall undertake general

revision of property tax for the quinquennial period commencing from 1-4-2012 to 31-3-2017.

4. As per sub-section (2) of section 121 of the Puducherry Municipalities Act, 1973, property tax in respect

of buildings or lands which are occupied by or adjacent and appurtenant to building or both shall be levied on the

basis of its annual rental value. Sub-rule (1) of rule 5 of the Puducherry Municipalities (Assessment of Annual

Rental Value of Buildings/Houses) Rules, 2000 lays down that the rates of annual rental value per square feet

shall be fixed by the Municipal Council only with the prior approval of the Government having regard to the location,

use and type of construction of the buildings. Sub-rule (3) of rule 5 also states that rental value per square feet of

the plinth area for different classes of buildings shall be published from time to time by the Municipal Council only

with the prior approval of the Government.

[ 359 ]

360

LA GAZETTE DE L’ETAT

[ PART-I

360

5. The Government, therefore, hereby further directs that the Commissioners of all the Municipalities shall

increase the existing rental value for the assessment of property tax, as notified in G. O. Ms. No. 48/LAS/2004,

dated 29-11-2004 of the Local Administration Secretariat, Puducherry by a uniform rate of 15% for residential

buildings, 25% for commercial/industrial buildings and 20% for other structures, which will be effective for the

quinquennial period commencing from 1-4-2012 to 31-3-2017. Accordingly, the new matrix showing the rates of annual

rental value per square feet is appended to this order.

6. As regards classification of roads in each Municipality, the same classification as indicated in the

Annexure-I–V appended to G. O. Ms. No. 48/LAS/2004, dated 29-11-2004 of the Local Administration Secretariat,

Puducherry, shall continue to be in force.

7. In the case of all the unassessed buildings (i.e., already left-out buildings) if any,/buildings in which

additions/alterations or change of usage has taken place, during the past period (i.e., from 1-12-2004 to 31-3-2012),

property tax shall be assessed in accordance with the G. O. Ms. No. 48/LAS/2004, dated 29-11-2004 of the Local

Administration Secretariat, Puducherry. Thereafter, for the period commencing from 1-4-2012, the tax for such buildings

shall be assessed as indicated in para 5 above.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Pucca buildings with

5.18

33.75

21.6

3.45

22.50

14.40

1.73

11.25

7.20

RCC/Madras terraced

roof.

Pucca buildings with

3.45

22.50

14.4

2.30

15.00

9.60

1.15

7.50

4.80

asbestos roof or

corrugated sheets

roof or Mangalore

tiled roof or country

tiled roof.

Other buildings which

1.73

11.25

7.2

1.15

7.50

4.80

0.58

3.75

2.40

do not fall under the

above-mentioned two

categories.

Residential

Commercial and

industrial

All others including

services, not

connected with any

trade or manufacturing

Residential

Commercial and

industrial

Commercial and

industrial

All others including

services, not

connected with any

trade or manufacturing

All others including

services, not

connected with any

trade or manufacturing

Residential

ANNEXURE

MATRIX SHOWING THE ANNUAL RENTAL VALUE OF BUILDINGS IN MUNICIPAL AREAS

(in rupees per sq. ft.)

Type of

Buildings on the

Buildings on

construction

main road

secondary

other roads

main road

Note : In the case of tenant occupied buildings, annual rental value shall be increased by 10%.

(By order of the Lieutenant-Governor)

N. GANDHIRAJAN,

Under Secretary to Government (LA).

PART-I ]

LA GAZETTE DE L’ETAT

361

GOVERNMENT OF PUDUCHERRY

LOCAL ADMINISTRATION SECRETARIAT

(G. O. Ms. No. 34/LAS/2012, dated 12th March 2012)

ORDER

The last general revision of house tax was undertaken by the Village Panchayats for the period commencing

from 1-12-2004 to 30-11-2009 vide G. O. Ms. No. 48/LAS/2004, dated 29-11-2004 of the Local Administration Secretariat,

Puducherry.

2. Subsequently, the validity of the assessment of house tax has been extended from time to time

till 31-3-2012, vide G. O. Ms. No. 46/LAS/2009, dated 7-12-2009, G. O. Ms. No. 1/LAS/2011-12, dated 8-4-2011 and

G. O. Ms. No. 19/A4/LAS/2011, dated 20-12-2011of the Local Administration Secretariat, Puducherry.

3. Now, the Government hereby directs that Commissioners of Commune Panchayats shall undertake general

revision of house tax for the quinquennial period commencing from 1-4-2012 to 31-3-2017.

4. Rule 6 (1) of the Puducherry Village and Commune Panchayats (House Tax) Rules, 1978 lays down that

house tax shall be levied on the basis of annual value of house. Sub-rule (1) of rule 5 of the Puducherry Village and

Commune Panchayats (Assessment of Annual Rental Value of Buildings/Houses) Rules, 2000” lays down that the

rates of annual rental value per square feet shall be fixed by the Commune Panchayat or Village Panchayat only with

the prior approval of the Government having regard to the location, use and type of construction of the buildings/

houses. Sub-rule (3) of rule 5 also states that rental value per square feet of the plinth area for different classes of

buildings shall be published from time to time by the Commune Panchayat or Village Panchayat only with the prior

approval of the Government.

5. The Government, therefore, hereby further directs that the Commissioners of Commune Panchayats shall

increase the existing rental value for the assessment of house tax, as notified in G. O. Ms. No. 48/LAS/2004,

dated 29-11-2004 of the Local Administration Secretariat, Puducherry by a uniform rate of 15% for residential

buildings, 25% for Commercial /Industrial buildings and 20% for other structures, which will be effective for the

quinquennial period commencing from 1-4-2012 to 31-3-2017. Accordingly, the new matrix showing the rates of annual

rental value per square feet is appended to this order.

6. As regards classification of roads in each Commune Panchayat, the same classification as indicated

in the Annexure-VI–XV appended to G. O. Ms. No. 48/LAS/2004, dated 29-11-2004 of the Local Administration

Secretariat, Puducherry shall continue to be in force.

7 In the case of all the unassessed buildings (i.e., already left out buildings) if any,/buildings in which

additions/alterations or change of usage has taken place, during the past period (i.e., from 1-12-2004 to 31-3-2012)

house tax shall be assessed in accordance with the G. O. Ms. No. 48/LAS/2004, dated 29-11-2004 of the Local

Administration Secretariat, Puducherry. Thereafter, for the period commencing from 1-4-2012, the tax for such

buildings shall be assessed as indicated in para 5 above.

362

LA GAZETTE DE L’ETAT

[ PART-I

362

online publication at “http://styandptg.puducherry.gov.in”

Government Central Press

Directorate of Stationery and Printing

Puducherry-9

Residential

Commercial and

industrial

All others including

services, not

connected with any

trade or manufacturing

Residential

Commercial and

industrial

Commercial and

industrial

All others including

services, not

connected with any

trade or manufacturing

All others including

services, not

connected with any

trade or manufacturing

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Pucca buildings with

3.88

25.31

16.20

2.59

16.88

10.8

1.29

8.44

5.40

RCC/Madras terraced

roof.

Pucca buildings with

2.59

16.88

9.00

1.73

9.38

7.2

0.86

5.63

3.60

asbestos roof or

corrugated sheets roof

or Mangalore tiled roof

or country tiled roof.

Other Buildings which

1.29

8.44

5.40

0.86

5.63

3.6

0.43

2.81

1.80

do not fall under the

above-mentioned two

categories.

Note : In the case of tenant occupied buildings, annual rental value shall be increased by 10%.

(By order of the Lieutenant-Governor)

N. GANDHIRAJAN,

Under Secretary to Government (LA).

Residential

Type of

Buildings on the

Buildings on

Construction

main road

secondary

other roads

main road

ANNEXURE

MATRIX SHOWING THE ANNUAL RENTAL VALUE OF BUILDINGS IN PANCHAYAT AREAS

(in rupees per sq. ft.)