GOVERNMENT OF ANDHRA PRADESH
PROPERTY TAX – Collection of property tax in the Municipalities in the State - Waival of Interest on arrears and current of property tax – Orders – Issued.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- -
MUNICIPAL ADMINISTRATION & URBAN DEVELOPMENT (J2) DEPARTMENT
G.O.Ms.No.438 MA Dated 18th October, 2004.
Whereas as per Sub Rule (1) of Rule 29 of Taxation and Finance Rules in Schedule II of Andhra Pradesh Municipalities Act, 1965 where any tax not being a tax in respect of which a notice has to be served under Section 109 or in respect of which a direction has to be given under Rule 14, is due from any person, the Commissioner shall serve upon such a person a bill for the sum due before he proceeds to enforce the provisions of Rule 30.
2. And whereas as per Sub Rule (2) of Rule 29 of the said Rules, a notice under Section 109 and a bill under Sub Rule (1) shall be signed by the Commissioner and shall contain:-
(a) a Statement of the period and a description of the occupation,
Property or thing for which the tax is charged and
(b) an intention of the liability to be incurred in default of payment
(c) an intimation about charging a simple interest at the rate of
2% per mensum in case of failure to pay property tax within
fifteen (15) days from the date of service of the Bill.
3. And whereas, the preparation of Demand Notices and serving the Demand Notices were being prepared so far manually in many Municipalities, the demand notices have not been prepared and served properly and arrears have been accumulated and several representations have been received from the public and from the public representatives to waive the interest on arrears and current of property tax as the demand notices have not been served as required under Law.
4. Now therefore, Government after careful examination of the representations and in exercise of the powers conferred under Section 387-A of the Andhra Pradesh Municipalities Act, 1965 hereby decided that the Municipalities in the State to waive the interest on arrears of property tax and interest on current year dues of property tax ie., 2004-2005 as one time measure provided the assessee pays the total arrears and current in one lump sum or in installments before 31.12.2004 and also decided to adjust the interest already paid by the tax pay .
0ers towards property tax on the arrears during the current Financial year 2004-2005 will be adjusted against the future property tax and no cash refund will be made.---
5. All the Municipal Commissioners of Municipalities in the State shall follow the above orders scrupulously.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
PRINCIPAL SECRETARY TO GOVERNMENT.
The Commissioner & Director of Municipal Administration, AP, Hyderabad.
All the Municipal Commissioners of the Municipalities in the State.
All Regional Directors-cum-Appellate Commissioners, Municipal Administration in the State.
The Commissioner & Director of Information & Public Relations, AP, Hyderabad for information and to give wide publicity in all the Medias.
The PS to Principal Secretary to the Chief Minister.
The PS to Minister for Municipal Administration.
The PS to Minister for Commercial Taxes.
The PS to Minister for Finance.
The PS to Principal Secretary to Government (I), MA & UD Department.
The PS to Principal Secretary to Government (II), MA & UD Department.