Whether the assessee derives the property right on the property subject to tax under Self Assessment Scheme?
No. All the buildings, lands falling within the jurisdiction of City Municipal Council / Town Municipal Council / Town Panchayat shall have to pay tax. There is no restriction that you should have Khatha, Mutation or Record of Rights to pay the tax and further the owners of any un-numbered property of the Municipal Council also have to pay the property tax and submit the particulars. The certified copy of the Property Tax Order and Property Tax Register relate the payment of tax. Separate action will be taken in accordance with law regarding the Mutation and Record of Rights.
