धारा 84 ·

Taxes etc. to be imposed by Corporation under this Act and arrangement of certain taxes collected by Government .- (1) The Corporation shall, for the purposes of this Act, levy the following taxes :- (a) taxes on buildings and lands; (b) such other taxes, at such rates as the State Government may, by notification, in each case direct: 1[Provided that no tax shall be imposed under clause (b) unless an opportunity has been given in the prescribed manner to the residents of the municipal area or to the affected parties to file objections and the objections, if any, thus received have been considered;] 3 XXX XXXX 1. Proviso inserted vide H.P. Act No. 32 of 2011, effective from 20th February, 2012. 2. Clause (c) deleted vide H.P. Act No. 19 of 2007. 3. Sub-sections (2), (3), (4) and (5) omitted vide H.P. Act No. 32 of 2011, effective from 20th February, 2012. 1[85. Fee and users charges .- The Corporation may levy a fee and user charges for the services provided by it at such rates and in such manner as may be determined by the Corporation from time to time.] 2[86. Rate of tax on lands and buildings .- Save as otherwise provided in this Act, the unit area rate of tax on lands and buildings within the municipal area shall be between one per cent to twenty five per cent of the rateable value of land and building, as may be determined by the Corporation from time to time: Provided that the Corporation may exempt wholly or partially or levy lower rate of tax on the lands and buildings or portion thereof, which is exclusively used for the purpose of public worship and the area of vacant lands and buildings or portion thereof, exclusively used for the purpose of public burial or as a cremation ground, or any other place used for the disposal of dead.] 3 XX e 4[88. Determination of rateable value of lands and buildings assessable to taxes .- The rateable value of lands and buildings assessable to taxes specified in section 86 shall be,- (a) in the case of land, the rateable value shall be based upon per square metre of the actual area of land multiplied by the [XXXX] relevant factors prescribed for the particular zone and in the case of building, the rateable value shall be based upon per square metre of plinth area multiplied by [XXXX] relevant factor prescribed for the particular zone. (b) for levy of tax on lands and buildings, the entire municipal area shall be divided into different zones and each zone shall have relevant factors having different values. (c) for the purpose of determination of [ratable value], there shall be five factors i.e. (i) location, (ii) occupancy, (iii) age of building, (iv) use of building and (v) type of structure. 1. Section 85 substituted vide H.P. Act No. 32 of 2011, effective from 20th February, 2012. 2. Section 86 substituted vide H.P. Act No. 32 of 2011, effective from 20th February, 2012. 3. Section 87 omitted vide H.P. Act No. 32 of 2011, effective from 20th February, 2012. 4. Section 88 substituted vide H.P. Act No. 32 of 2011, effective from 20th February, 2012. 5. The words "unit area rate of tax and" omitted vide H.P. Act No. 48 of 2013, effective from 27th July, 2013. 6. The words "unit area rate of tax and" omitted vide H.P. Act No. 48 of 2013, effective from. 27th July, 2013. 7. Substituted for the words "unit area tax" vide H.P. Act No. 48 of 2013, effective from 27th July, 2013. Each factor shall have different value for different zone as may be determined by the Corporation, from time to time. (d) the mode for levy, calculation and assessment of tax as per provisions of this Act, which relates to the classification, usages of the buildings or apportionment of buildings or vacant land and open spaces forming part of the land and building shall be prescribed by bye-laws: Provided that annual deduction of ten per cent on the rateable value of building shall be allowed on account of repair and maintenance expenses necessary for the maintenance of the building and a rebate of ten per cent shall also be allowed on the amount of tax, in case the amount of tax specified in the bill is paid within fifteen days from the date of receipt of such bill, however, this rebate shall not be applicable in the case of defaulters who are in arrear of tax and shall be liable for penalty of five percent of the tax due.]