FC Act 21Chapter V · Taxes and Fees

Section 21 · Taxes which may be imposed

(1)

Subject to the rules and any general or special orders which the State Government may make in this behalf, the Chief Administrator may from time to time for the purposes of this Act, and in the manner directed by this Act, impose with the previous sanction of the State Government in whole of the Faridabad Complex or any part thereof the following taxes, namely :-

(a)

a tax payable by the owner, on buildings and lands not exceeding fifteen per centum on the annual value thereof;

Provided that in the case of lands and buildings occupied by tenants in perpetuity, the tax shall be payable by such tenants;

(b)

a tax on persons practising any profession or art or carrying on any trade or calling in the Faridabad Complex.

Explanation :- A person in the service of the Government or holding office under the State Government or the Central Government or a local or other public authority shall be deemed to be practising a profession within the meaning of this clause;

(c)

a tax payable by the owner on all or any class of vehicles other than motor vehicles, animals used for riding, draught or burden and dogs, when such vehicles, animals and dogs are kept within the Faridabad Complex;

(d)

a tax payable by the employer on menial servants;

(e)

a tax payable by the occupier of any building in respect of which the Administration has in the exercise of the powers conferred by [sections 162 to 169 of the Haryana Municipal Act, 1973] [Substituted by Haryana Act No. 41 of 1973.] undertaken the house scavenging;

[(1-A) The duty on the transfer of immovable property, situated within the limits of Faridabad Complex, imposed, from time to time, by the State Government, in exercise of the powers conferred by sections 21 and 22, shall be collected by the Registrar or Sub-Registrar in the shape of non-judicial stamp paper at the time of registration of the documents. It shall be in addition to the duty imposed under the Indian Stamp Act, 1989, as in force for the time being in the State of Haryana. An intimation regarding the duty so collected shall be sent to the Administration immediately and the same shall be paid to the Administration.] [Added by Haryana Act No. 16 of 1986.].

(2)

Without prejudice to the provisions of sub-section (1), for the purpose of providing, maintaining or continuing any amenity in any area other than an urban estate in the Faridabad Complex, the State Government may levy such fees or tax as it may consider necessary which shall be in addition to any fee or tax for the time being leviable under any other law in respect of any site or building on the occupier thereof.Explanation. - "Urban estate" means an area declared to be an urban estate under section 3 of the Punjab Urban Estates (Development and Regulation) Act, 1964.

(3)

The State Government may by general or special order, published in the Official Gazette, exempt in whole or in part any class of persons or property from the payment of any tax or fee levied under sub-sections (1) and (2).

(4)

The State Government may revoke exemption granted under sub-section (3) by an order published in the Official Gazette.

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