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Bare Acts

The Rajasthan Lands and Buildings Tax Act, 1964

The Rajasthan Lands and Buildings Tax Act, 1964

Act Details

Act Number:

18

Act Year:

1964

Location:

Rajasthan

Enactment Date:

4/1/1964

Department:

Department of Local Self Government

All Section List

Section 1 to Section 31

Section 1

Short title, extent and commencement

Section 2

Section 3

Levy of lands and buildings Tax

Section 4

Determination of market value.

Section 6

Section 6A

Taxing authorities

Section 7

Owner of land or building liable to submit return

Section 8

Return by whom to be signed.

Section 9

Collection of information

Section 10

Assessment of market value by assessing authority

Section 11

Procedure in case where no return is filed.

Section 12

Copy of the order to be sent to the assessee, Director and prescribed officer.

Section 13

Commencement of liability in certain cases.

Section 14

Duration of tax determined under section 10 or 11

Section 15

Amendment of assessment order

Section 15A

Realisation of tax and penalty

Section 15B

Land and Building Tax escaping assessment

Section 15C

Tax to be first charge on land or building.

Section 15D

Recovery of tax from occupier in certain cases

Section 15E

Obligation of transferor and transferee to give notice of transfer. -

Section 15F

Obligation of the owner to give notice in certain circumstances.

Section 16

Section 16A

Section 17

Penalty for default of payment of tax

Section 17A

Interest on failure to pay tax or other sum payable

Section 18

Appeal against penalty

Section 19

Section 20

Section 21

Power of Government to exempt, reduce or remit tax

Section 21A

Survey of lands and buildings

Section 22

Production of documents, record, accounts or other particulars in respect of land or building

Section 22A

Power to rectify any error apparent on the face of the record.

Section 22B

Taxing authorities to follow orders, etc. of the Director

Section 23

Power of entry and inspection

Section 24

Book of Assessment

Section 25

Power to take evidence on oath

Section 26

Assessing Authorities, officers and servants to be deemed public servants

Section 27

Section 28

Bar of suits In civil courts

Section 29

Appearance by authorised representative

Section 30

Power to make rules

Section 31

Power to remove difficulties