Can property tax be imposed on small sites with Sy.Nos. in town limits?
Yes. Tax has to be imposed on sites at the rate applicable to vacant land and property tax has to be paid as such. Question 16: Is it compulsory for the charitable institutions to disclose details of appropriation of income? Answer: Charitable institutions exempted from taxation have to file the self-assessed property tax returns which should contain details of the charitable institution. If officers come to know regarding any fraud taken place in the name of charity, they can impose tax on enquiry. Question 17: Can the municipalities decide not to enforce self- assessed property tax system? Answer: No. Law violating decision is illegal. Permission was given temporarily to collect the property tax in old system until taking action as per new system. Henceforth property tax has to be imposed and collected as per amended rules and old system cannot be continued. If the municipalities decide otherwise, it will be unwise on their part losing the power of imposing the property tax. Question
