[(a) a property tax payable by the owner or occupier of building and land at the rates notified by the Government, from time to time depending upon the area in which the building or land is situated, its location, purpose for which it is used, its capacity for profitable use, quality of construction and other relevant factors;]
(b) [such other tax, at such rates as the Government may, by notification, in each case direct;]
(c) a duty on the transfer of immovable properties situated within the limits of the municipal area in addition to the duty imposed under the Indian Stamp Act, 1899, as in force for the time being in the State of Haryana, on every instrument of the description specified below and at such rate, as the Government may, by notification, direct, which shall not be less than one per centum and more than three per centum on the amount specified below against such instruments :-
(i) Sale of immovable property
the amount or value of the consideration for the sale as set
forth in the instrument.
(ii) Exchange of immovable property
the value of the property or the greater value as set forth in
the instrument.
(iii) Gift of immovable property
the value of the property set as set forth in the instrument.
(iv) Mortgage with possession of immovable property
the amount secured by the mortgage as set forth in the
instrument.
(v) Lease in perpetuity of immovable property
the amount equal to one-sixth of the whole amount or value of
the rent which would be paid or delivered in respect of the first
fifty years of the lease, as set forth in the instrument.
(a) a tax on profession, trades, callings and employments;
[(b) a tax on vehicles, plying for hire or kept registered under the Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation, and animals;]
(c) a development tax on the increase in urban land values caused by the execution of any development or improvement work;
(d) show tax;
[(e) a tax on consumption of energy at a rate of two percent of the electricity bill consumed by any person within the Municipal area;]
[(ee) a tax on driving licenses issued under the Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation area;]
(f) any other tax that may be imposed under the provisions of the Haryana Municipal Act, 1973 :
[87A. Self assessment of tax.
Section 87 • Haryana Municipal Corporation Act, 1994
87. Taxes etc. to be imposed by Corporation under this Act and arrangement of certain taxes collected by Government.
haryana-municipal-corporation-act-1994-sec-87.json
•
Section 87
{
"act_title": "Haryana Municipal Corporation Act, 1994",
"act_slug": "haryana-municipal-corporation-act-1994",
"section_label": "Section",
"section": {
"number": "87",
"title": "87. Taxes etc. to be imposed by Corporation under this Act and arrangement of certain taxes collected by Government.",
"chapter": null,
"content": "[(a) a property tax payable by the owner or occupier of building and land at the rates notified by the Government, from time to time depending upon the area in which the building or land is situated, its location, purpose for which it is used, its capacity for profitable use, quality of construction and other relevant factors;]\n(b) [such other tax, at such rates as the Government may, by notification, in each case direct;]\n(c) a duty on the transfer of immovable properties situated within the limits of the municipal area in addition to the duty imposed under the Indian Stamp Act, 1899, as in force for the time being in the State of Haryana, on every instrument of the description specified below and at such rate, as the Government may, by notification, direct, which shall not be less than one per centum and more than three per centum on the amount specified below against such instruments :-\n(i) Sale of immovable property\nthe amount or value of the consideration for the sale as set\n\t\t\t\tforth in the instrument.\n(ii) Exchange of immovable property\nthe value of the property or the greater value as set forth in\n\t\t\t\tthe instrument.\n(iii) Gift of immovable property\nthe value of the property set as set forth in the instrument.\n(iv) Mortgage with possession of immovable property\nthe amount secured by the mortgage as set forth in the\n\t\t\t\tinstrument.\n(v) Lease in perpetuity of immovable property\nthe amount equal to one-sixth of the whole amount or value of\n\t\t\t\tthe rent which would be paid or delivered in respect of the first\n\t\t\t\tfifty years of the lease, as set forth in the instrument.\n(a) a tax on profession, trades, callings and employments;\n[(b) a tax on vehicles, plying for hire or kept registered under the Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation, and animals;]\n(c) a development tax on the increase in urban land values caused by the execution of any development or improvement work;\n(d) show tax;\n[(e) a tax on consumption of energy at a rate of two percent of the electricity bill consumed by any person within the Municipal area;]\n[(ee) a tax on driving licenses issued under the Motor Vehicles Act, 1988 (Act 59 of 1988), within the Corporation area;]\n(f) any other tax that may be imposed under the provisions of the Haryana Municipal Act, 1973 :\n[87A. Self assessment of tax.",
"footnote": "",
"is_definition": false,
"sort_order": 84
},
"prev_section": "86",
"next_section": "87B"
}