Assessment of Annual Rental Value of Holding Rules, 1993

{
    "id": 15191,
    "slug": "assessment-of-annual-rental-value-of-holding-rules-1993",
    "title": "Assessment of Annual Rental Value of Holding Rules, 1993",
    "short_title": "Assessment of Annual Rental Value of Holding Rules, 1993",
    "act_number": "Published vide Notification No. S.O. 281 dated the",
    "act_year": 1993,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Assessment of Annual Rental Value of Holding Rules, 1993",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means Patna Municipal Corporation Act, 1951 (Bihar Act XIII of 1952);\n(b) \"Annual Rental Value\" means the rent that a holding is capable of fetching over a period of one year;\n(c) \"Published\" means published in one Hindi and one English daily newspaper prominently in circulation in the Corporation Area;\n(d) Commercial Holding;\n(e) Industrial Holding;\n(f) Other words not referred in these rules shall have the same meaning as in the Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Classification of Holdings.",
            "chapter": null,
            "content": "(a) Situation of the holding-\n(i) Holdings on the Principal Main Road.\n(ii) Holdings on the Main Road.\n(iii) Holding other than sub-clauses (i) and (ii),\n(b) Use of the Holding-\n(i) Purely residential\n(ii) Purely commercial or industrial (whether self owned or otherwise)\n(iii) Partly residential and partly commercial/industrial.\n(iv) All Holdings other than sub-clauses (i), (ii) and (iii).\n(c) Type of construction-\n(i) Pucca building with R.C.C. Roof,\n(ii) Pucca building with asbestos corrugated sheet roof.\n(iii) All other buildings not covered in sub-clauses (i) and (ii).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Methods of calculation of Carpet Area for commutation of Annual Rental Value of a Holding.",
            "chapter": null,
            "content": "(i) Rooms. - Full measurement of internal Dimension.\n(ii) Covered Veranda. - Full measurement of internal dimension.\n(iii) Balcony, Corridor, Kitchen and Store. - 50 percent measurement of internal dimension.\n(iv) Garrage. - One fourth measurement of internal dimension.\n(v) Area covered by bathroom, latrines, portico and staircase shall not form part of the Carpet Area.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Power to fix the Rental Value and the Annual Rental Value.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Rate of Tax.",
            "chapter": null,
            "content": "(i) Holding Tax. - at the rate of 2.5 percent of Annual Rental Value,\n(ii) Water Tax. - at the rate of 2 percent of Annual Rental Value,\n(iii) Latrine Tax. - at the rate of 2 percent of Annual Rental Values.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Power of Revision of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Power of the State Government.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        }
    ],
    "metadata": {
        "Act ID": "bh057",
        "Act Number": "Published vide Notification No. S.O. 281 dated the 13th August, 1993",
        "Enactment Date": "",
        "Act Year": "1993",
        "Short Title": "Assessment of Annual Rental Value of Holding Rules, 1993",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}