What is the procedure for paying tax by the persons who have constructed unauthorized building?
They should pay tax for each building. The owner of the building should pay tax even for unauthorized building. The officers shall receive the tax remitted by the owner. They should not refuse to receive tax for unauthorized building. The tax officers have the power of levying double the amount of tax for the unauthorized building after making an enquiry. But, if the unauthorized buildings are located on the lands of Government / Municipal/ Forest Department (Public Institution) tax should not be recovered and Form III should not be served to them either.
