Assessment


A) Determination and fixation of Annual valuation during General Revision and Interime Assessment for the period in between two General Revision and other cases.

B)  Arrangement of Review Hearing. 

C) Mutation, separation of Assessment and Amalgamation of premises of Assessment Deptt. And Borough office. 

D) Preparation of certified copy Assessment Book. 

 
Determination and fixation of Annual Valuation during General Revision and Interime Assessment for the period in between two General Revision and other cases

i)    DETERMINATION OF ANNUAL VALUE 

Annual Valuation of Properties is determined following MIC resolution dt. 29.10.1994 till General Revision w.e.f. 01.04.2005.

 ii)   REVIEW

            a) 51 nos review committee has been formed.  (Annexure I enclosed)

            b) General Revision Review Committee w.e.f. 1/4/05 

      INTERMEDIATE REVIEW COMMITTEE

      1. Sri DEBASISH CHAKRABORTY - Chairman Review Committee.

      2. Sri MAMATA JAISWAL - Member

      3. Sri IMTIAZ AHMAD - Member.

      IMPOSITION OF PROPERTY TAX

      For the purpose tax on the Annual Value of Lands & Building comprised in a holding is determined.

      A) i) Where the annual value of lands and buildings does not exceed nine hundred and ninety nine rupees, the Property tax shall be determined in accordance with the following formula.

      (Annual Value/100 + 10) percent of the annual value. 
       
          ii) Where the annual value of lands and buildings exceeds nine hundred and ninety nine rupees, the property tax shall be determined in accordance with the following formula:

     (Annual Value/1000 + 22) percent of the annual value.

 The percentage not more than forty percentage such above is valid from 1/10/94 to 31/03/05

      iii) GENERAL REVISION w.e.f. 1/4/05.

    H.M.C has published the G.R w.e.f. 1/4/05 of ward nos.
   1, 2, 3, 4, 5, 8, 9, 11, 12, 13, 14, 16, 17, 18, 19, 29, 39, 42, 44, 45, 46, 47, 48, 49 & 50. 

      iv) Rate of General Revision w.e.f. 1/4/05.

      V) Imposition of property Tax (G.R.):

For the purpose tax on the annual value of lands & building comprised in a holding is determined.

 (a) Where the annual Value of lands and Buildings does not exceed nine hundred and ninety nine Rupees, the property tax will be determined in accordance with the following formula.

        (Annual Value +10)/1000 percent of the annual value.

          The percentage is not more than thirty percent. 
 
 (b)  Where the annual value of Land and Buildings exceed nine hundred and ninety nine rupees, the property tax shall be  determined in accordance with the following formula:

        (Annual value + 20) / 1000 percent of the Annual value.

      VI) Notice of individual holding of published wards are being sent.

     VII) Application for Review. 

    VIII)    Review committee considered the Annual vale and then bill is served.

     
B) REVIEW HEARING: 
 
For Intermediate Assessment before 1.4.05

Objection is respect of A.V. in case of Assessment should be submitted within one month after receiving of the Inter Assessment notice. Then A.V. is considerd by the Review Committee.

ii) GENERAL REVISION HEARING:

Objection should be submitted within one month after receiving of such notice then A.V. is considered by the respective Review Committee. When A.V is less than 20,000 the review will be heard by the respective ward review committee. And if the A.V. is more than 20000 the review of the matter will be heard by the central review committee at the HMC Head office.

C) MUTATION, SEPARATION & AMALGAMATION 

i) Where the applicant purchase the whole premises number this cases are called absolute mutation which are to be submitted in form-1.

ii) Where the applicant purchases the part of premises, these cases is called separation case, this type of application is to be submitted in Form-2.

iii) Where more than one premises or part applied for amalgamation of Assessment these type of applications are to be submitted in Form-3.

iv) All types of appointment of taxes should be submitted in Form-2.

v) All forms are to be procured from the Stores Deptartment of H.M.C Head office on payment of Rs. 5/- each.

vi) Document required for Mutation, Separation & Amalgamation  

ABSOLUTE MUTATION:

Fill up form1 (Original) photo copy of Deeds along with Deed plan or other documents upto date tax, clearance certificate and affidavit in original (Notary), current certified copy of Assessment copy of Assessment book, Parcha along with surching report etc.

SEPARATION :

Fill up the form -2 (original) photo copy of  Deeds along with the Deed plan or other documents, upto date Tax Clearance Certificate and affidavit in original (Notary) current certificate copy of Assessment book, parcha along with surching report etc.

AMALGAMATION:

Fill up the form 3(Original) photo copy of Deeds along with Deed plan or other documents, upto date T.C.C and affidavit in original (Notary), current certified copy of Assessment Book, Parcha along with surching report etc.In case of Mutation of on succession ground’s separate affidavit (Ist case Judicial Magistrate) and from no.1 are to be submitted stating the legality of the claim of mutation of names, in case of will along with probate is t be submitted.. 
 
 All types of apportionment cases are to be submitted in Head Office.

All types of mutation, separation and amalgamation cases should be submitted in respective Borugh offices.

Address of Head Office and Borough offices and their contact nos. are given in the Contact Us Page. 

 D)   PREPARATION OF CERTIFIED COPY OF ASSESSMENT BOOK

      Applicants who is required the certificate copy of Assessment Book may apply through prescribe from on payment of Rs5/- along  with relevant blank proforma of A.B. on usual charges Rs.10/- which may be available at store Dept, H.M.C.after acquiring the  relevant proforma the applicant will have to submit the same before Record Deptt.Ground Floor, H.M.C. head office with a  submission fees of Rs 11/- and final certified copy will be issued by the record Deptt.H.M.C. after aquiring the relevant proforma  the applicant will have to submit the same before Record Deptt.Ground floor, H.M.C. head office with a submission fees of rs.11/-  and final certified copy will be issued by the record Deptt,H.M.C.

       Chart Applicable for common Settlement

           Description of Property                Cost per Area/sqft 

  1.  1st class Marble Floor Pucca House               1st Floor Rs 50.00
                                                                        2nd Floor and More Rs.40.00

     
  2.  Mosaic Floor, Pucca House                            1st Floor Rs.35.00
                                                                         2nd Floor Rs25.00 

  3.  Cement Floor, Pucca House                          1st Floor Rs.35.00
                                                                        2nd Floor and more Rs.25.00

  4.  Asbestos ceiling, Pucca House                      1st Floor Rs.20.00
                                                                        2nd Floor and more Rs.25.00