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Roles & Responsibilities

The property is levied and collected as per various section of NDMC Act,1994. Some of the provisions are as under:-

U/s

Description

55(2)

 On or before 15day of February of each year the Council determine the rates of various municipal taxes, rates and cesses  for levy in the ensuing year.

70

  • Preparation of Assessment of all Lands and Buildings containing particulars each land and building  in the first quarter of the year and kept at the  notify place for inspection and taking extract thereof.
  • Public notice not less one month for  inviting general objection.
  • Disposal of all objections
  • Authentication of assessment list and publication with respect to the authentication.

99

Presentation of Bill

100(1)

Notice of Demand

101

Penalty in case of default of taxes @ 20% of the amount due as a recovery of tax.

102

 Distress and sale of  movable property or attachment and sale of immoveable property of the defaulter to recover the sum due with penalty provided in section 101.

104

Disposal of distrained property and attachment and sale of immovable property.

106

Power to Institute suit for recovery against the defaulters .

108

Attachment of Rent of the tenant