property under the property tax net. Stress is being laid on objective method of assessing the ARV by the owner / occupier himself.
In the twelve Nagar Nigam towns, property tax reforms have been undertaken to make it more objective and to facilitate self assessment of property tax from property owner/occupiers. Assessment of annual rental value has been de-linked from the provisions of Rent Control Act and has now been linked with the carpet area of the building nature of construction of building and its location. The power of finalization of annual rental value (ARV) has been conferred to Municipal Commissioner. Accordingly, U.P. Municipal Corporation, Act, 1959 and Rent Control Act, 1972 have been amended.
Imposition of all type of taxes enumerated under section-128 of the Nagar Palika Act, 1916, has been made compulsory vide G.O. No. 237 (1)/IX -9-1998 dated September 23, 1998. The taxes mentioned under section 128 are (a) Property tax, (b) Tax on trade and callings, (c) Theatre tax, (d) Tax on certain types of vehicles, (e) Tax on animals, (f) Water tax, (g) Drainage tax, (h) Scavenging tax, (i) Conservancy tax, (j) Tax on deeds of transfer of immovable property and (k) Advertisement tax.
In order to facilitate decision making power, authority of the state Government has been delegated to the Divisional Commissioners, to act as prescribed authority under the Act.
Licensing fees on 39 items of different trades and callings was imposed by the local bodies, vide G.O. 161-CM/X-9-9723J/97 dated December 16, 1997.
Rates of water charges and that of minimum charges for domestic supplies were revised vide
O. NO. 1810/-2-96-57 (2)/96 dated January 8, 1997 & G.O. 1180/X -2-98-57 (106)/91 dated October 31, 1998 respectively. Rates for non residential / commercial & other non domestic purpose water charges in ULBs were also revised vide G.O. NO. 1183/X-2-98 dated October 31, 1998. The directions have also been issued that enhancement of 7.5 percent per annum in rates of water charges should be considered w.e.f. 1.1.1999 due to increase in cost of inputs for production and supply of potable water. The directions have yielded results.
Local bodies have been asked to frame byelaws to levy 2 per cent extra stamp duty on the transfer of the immovable property located in their limits. Most of them have done it but many are still on the process.
Powers regarding framing the byelaws to decide various user charges have been delegated to the urban local bodies.
City / town wise Urban Infrastructure Development Fund has been created. The sale proceeds of uneconomic properties and 2 per cent share of stamp duty and income from other items are deposited in this fund. The fund has been established vide office Memo No. 2883A/IX-7-98-49-J/98 dated July 27, 1998. This fund is used to strengthen the existing infrastructure and also for the creation of new infrastructure facilities for the people.
In order to ensure the quality in developmental work, spot verification is being done by the technical committee. With a view to curb the tendency of over reporting of recovery,
[ 394 ]