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House Tax Department

1.

About House Tax Department
   
2. How a Property is assessed to House Tax?
   
3. How to calculate the House Tax?
   
   

 

 

 

 

 

 

 

 

 

 

 

 

 
  About Department
   
  The main source of income to the Corporation is from House Tax Department. This Tax is levied U/S 93 (B) of the Punjab Municipal Corporation Act, 1976. At present this Department is headed by the Assistant Commissioner, Municipal Corporation, Jalandhar, who is assisted by Superintendent, House Tax, House Tax Inspectors and other Ministerial Staff.
   
   
   
   
   
   
   
   
   
   
   
   
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
  How a Property is assessed to House Tax?
   
  A House Tax Inspector, after visiting the property collect the information regarding the monthly rent derived by the owner and the market rateable value of the area to assess the property to House Tax. On the basis of his report, Notice U/S 103 of the PMC Act, 1976, is issued to the owner of the property by the competent authority. The owner of the property to whom the Notice U/S 103 is served can file an objection to the proposed assessment within 30 days from the receipt of the Notice. An objection is to be filed in the office of the House Tax, Superintendent, Municipal Corporation, Jalandhar, within the stipulated period. An opportunity of hearing is given to the objector for finalization of the assessment. In case any assesses is not satisfied with the orders of the assessing authority, He can file an appeal with the Divisional Commissioner, Jalandhar.
   
     
   
     
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
 
   
   
   
   
   
   
   
   
   
   
   
   
  How to calculate the House Tax?
   
  Self Commercial/ Rented Commercial:
   
  For example:
   
  If the monthly rent of the building is Rs. 100 than the House Tax will be assessed as under:
   
 
1. Rs 100 X 12 = Rs. 1,200
2. Less 10% exemption on maintenance of building Rs. 120
3. Total ARV Rs. 1,080
4. Tax @ 15% Rs. 162
5. Add Fire cess @ 5% of calculated tax i.e. (d) Rs. 8.1
6. 5% Fire Case (Only for Commercial Properties)  
7. Net Tax Rs. 170.1
   
  Note : 10% rebate on house tax bill mentioned at (d) will be given if the payment is made within 15 days from the date of receipt of the bill.
   
  Rented Residence:
   
  For Example:
   
  If the Monthly rent of the building/House is Rs.100 than the House Tax will be assessed as under:
   
 
1. Rs 100 X 12 = Rs. 1,200
2. Less 10% exemption on maintenance of building Rs. 120
3. Total Rs. 1,080
4. Tax @ 10% Rs. 108
   
  Note : 10% rebate on house tax bill mentioned at (d) will be given if the payment is made within 15 days from the date of receipt of the bill.
   
 
   
   
   
   
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