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The Rajasthan Lands and Buildings Tax Act, 1964

Rajasthan

The Rajasthan Lands and Buildings Tax Act, 1964

Act number
18 of 1964
Department
Local Self Government
Enacted
1 Apr 1964

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

42 sections

  1. Section 3Levy of lands and buildings Tax
  2. Section 8Return by whom to be signed.
  3. Section 1Short title, extent and commencement
  4. Section 7Owner of land or building liable to submit return
  5. Section 2Definitions
  6. Section 6Exemption
  7. Section 6ATaxing authorities
  8. Section 10Assessment of market value by assessing authority
  9. Section 9Collection of information
  10. Section 4Determination of market value.
  11. Section 15EObligation of transferor and transferee to give notice of transfer. -
  12. Section 13Commencement of liability in certain cases.
  13. Section 11Procedure in case where no return is filed.
  14. Section 12Copy of the order to be sent to the assessee, Director and prescribed officer.
  15. Section 15FObligation of the owner to give notice in certain circumstances.
  16. Section 15DRecovery of tax from occupier in certain cases
  17. Section 14Duration of tax determined under section 10 or 11
  18. Section 16Appeals
  19. Section 15ARealisation of tax and penalty
  20. Section 15CTax to be first charge on land or building.
  21. Section 15BLand and Building Tax escaping assessment
  22. Section 15Amendment of assessment order
  23. Section 17Penalty for default of payment of tax
  24. Section 17AInterest on failure to pay tax or other sum payable
  25. Section 22Production of documents, record, accounts or other particulars in respect of land or building
  26. Section 19Revision
  27. Section 16APenalty
  28. Section 22BTaxing authorities to follow orders, etc. of the Director
  29. Section 20Refund.
  30. Section 21ASurvey of lands and buildings
  31. Section 18Appeal against penalty
  32. Section 21Power of Government to exempt, reduce or remit tax
  33. Section 22APower to rectify any error apparent on the face of the record.
  34. Section 28Bar of suits In civil courts
  35. Section 26Assessing Authorities, officers and servants to be deemed public servants
  36. Section 24Book of Assessment
  37. Section 29Appearance by authorised representative
  38. Section 31Power to remove difficulties
  39. Section 27Indemnity
  40. Section 23Power of entry and inspection
  41. Section 30Power to make rules
  42. Section 25Power to take evidence on oath