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La Gazette de L' État de Poudouchéry

The Gazette of Puducherry

PART - I



EXTRAORDINAIRE

EXTRAORDINARY

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GOVERNMENT OF PUDUCHERRY

LOCAL ADMINISTRATION SECRETARIAT

(G. O. Ms. No. 33/LAS/2017, Puducherry, dated 9th March 2017)

ORDER

The validity of assessment of Property tax for the current quinquennial period, 2012-2017 expires

on 31-3-2017.

2. Now, the Government hereby directs the Commissioners of all Municipalities to undertake general

revision of Property tax for the quinquennial period commencing from 1-4-2017 to 31-3-2022.

3. 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 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 with the prior approval of the Government.







2017 }

|

14 {

No.

31

Poudouchéry

Mardi

14

Mars

2017 (23 Phalguna 1938)

No.

Puducherry

Tuesday

14th

March

2017

LA GAZETTE DE L'ETAT

[PART - I

142

4. The Government, therefore, hereby further directs that the existing rental value for the assessment of

Property tax, as notified in the G. O. Ms. 13/LAS/2012-13, dated 27-8-2012 of the Local Administration Secretariat,

Puducherry, shall be increased 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 1-4-2017

to 31-3-2022. Accordingly, a new Matrix showing the rates of annual rental value per square feet is given in the

Annexure to this order, for adoption.

5. The concession of 50% reduction in the annual rental value of owner occupied residential buildings,

as hitherto allowed, is hereby withdrawn.

(By order)

K. SARANGAPANI,

Under Secretary to Government

(Local Administration).

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Pucca

buildings with 11.90

42.19

25.92

7.94

28.13

17.28

3.97

14.06

8.64

RCC/Madras terraced

roof.

Pucca

buildings with

7.94

28.13

17.28

5.29

18.75

11.52

2.65

9.38

5.76

as b e s t o s

ro o f o r

c o r ru g at ed s he et s

roof or Mangalore

tiled roof or country

tiled roof.

Other buildings which

3.97

14.06

8.64

2.65

9.38

5.76

1.32

4.69

2.88

do not fall under the

above-mentioned two

categories.

Residential

Commercial and

industrial

All others, including

services, not

connected with any

trade of manufacturing

Residential

Commercial and

industrial

Commercial and

industrial

All others, including

services, not

connected with any

trade of manufacturing

All others, including

services, not

connected with any

trade of manufacturing

Residential

ANNEXURE

MATRIX SHOWING ANNUAL RENTAL VALUE OF BUILDINGS IN MUNICIPAL AREAS

FOR THE QUINQUENNIAL PERIOD 2017-2022

(in rupees per sq. ft.)

Buildings on the

Buildings on the

Buildings on

main road

secondary main road

other roads

Type of Construction

PART - I]

LA GAZETTE DE L'ETAT

143

Note : In the case of tenant occupied buildings, for any purpose in every category, annual rental value shall be

increased by 10% as required under proviso to rule 5 (1) of the Puducherry Municipalities (Assessment of Annual

Rental Value of Buildings/Houses) Rules, 2000.

————

GOVERNMENT OF PUDUCHERRY

LOCAL ADMINISTRATION SECRETARIAT

(G. O. Ms. No. 34/LAS/2017, Puducherry, dated 9th March 2017)

ORDER

The validity of assessment of House tax for the current quinquennial period, 2012-2017 expires on 31-3-2017.

2. Now, the Government hereby directs the Commissioners of all Commune Panchayats to undertake general revision

of House tax for the quinquennial period commencing from 1-4-2017 to 31-3-2022.

3. 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 houses/buildings. 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 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 with the prior approval of the Government.

4. The Government, therefore, hereby further directs that the existing rental value for the assessment of House tax,

as notified in the G. O. No. 14/LAS/2012-13, dated 27-8-2012 of the Local Administration Secretariat, Puducherry, shall be

increased 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 1-4-2017 to 31-3-2022. Accordingly,

a new Matrix showing the rates of annual rental value per square feet is given in the Annexure to this order, for adoption.

5. The concession of 50% reduction in the annual rental value of owner occupied residential buildings,

as hitherto allowed, is hereby withdrawn.

(By order)

K. SARANGAPANI,

Under Secretary to Government

(Local Administration).

LA GAZETTE DE L'ETAT

[PART - I

144

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

Pucca building with

8.92

31.64

19.44

5.96

21.10

12.96

2.98

10.55

6.48

RCC/Madras terraced

roof.

Pucca

buildings with

5.96

21.10

12.96

3.97

14.08

8.64

1.99

7.04

4.32

as b e s t o s

ro o f o r

c o r ru g at ed s he et s

roof or Mangalore

tiled roof or country

tiled roof.

Other buildings which

2.98

10.55

6.48

1.99

7.04

4.32

0.99

3.51

2.16

do not fall under the

above mentioned two

categories.

Residential

Commercial and

industrial

All others, including

services, not

connected with any

trade of manufacturing

Residential

Commercial and

industrial

Commercial and

industrial

All others, including

services, not

connected with any

trade of manufacturing

All others, including

services, not

connected with any

trade of manufacturing

Residential

ANNEXURE

MATRIX SHOWING ANNUAL RENTAL VALUE OF BUILDINGS IN PANCHAYAT AREAS

FOR THE QUINQUENNIAL PERIOD 2017-2022

(in rupees per sq. ft.)

Buildings on the

Buildings on the

Buildings on

main road

secondary main road

other roads

Type of Construction

Note : In the case of tenant occupied buildings, for any purpose in every category, annual rental value shall be

increased by 10% as required under proviso to rule 5 (1) of the Puducherry Village and Commune Panchayats

(Assessment of Annual Rental Value of Buildings/Houses) Rules, 2000.

————

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