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Haryana Municipal (Tax on Buildings and Land) Rules, 1987
Haryana Municipal (Tax on Buildings and Land) Rules, 1987
Sections
1. Short title and extent.
Section 12. Definitions.
Section 23. Notice, Sections 77, 78 and 88.
Section 34. Remission of tax, Section 85.
Section 855. Hearing of objections, section 257(1)(r).
Section 2576. Supply of copies, Section 257(1)(r).
Section 2577. Consolidated bill of tax, Section 257(1)(r).
Section 2578. Registers, Section 257(1)(r).
Section 2579. Repeal and saving.
Section 91. Item of household furniture
Section 12. Items of office furniture -
Section 2
haryana-municipal-tax-on-buildings-and-land-rules-1987.json
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11 Sections
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Haryana
{
"id": 17071,
"slug": "haryana-municipal-tax-on-buildings-and-land-rules-1987",
"title": "Haryana Municipal (Tax on Buildings and Land) Rules, 1987",
"short_title": "Haryana Municipal (Tax on Buildings and Land) Rules, 1987",
"act_number": "Published vide Haryana Government Notification No.",
"act_year": 1987,
"act_type": "STATE",
"location": "Haryana",
"law_status": "unknown",
"enactment_date": null,
"description": "Haryana Municipal (Tax on Buildings and Land) Rules, 1987",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title and extent.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Act\" means the Haryana Municipal Act, 1973;\n(b) \"assessment\" means assessment of [annual value] of all the buildings and lands in the municipal area of any person and dependent sons, daughters, grandsons, grand-daughters, wife and daughters-in-laws;\n(c) \"form\" means a form appended to these rules;\n(d) \"section\" means a section of the Act;\n(e) \"tax\" means a tax payable by the owner on buildings and lands, imposed under the Act;\n(f) words and expressions used herein but not defined in these rules shall have the same meaning as are assigned to them in the Act.\n[2A. Fixation of estimated cost of house or building.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Notice, Sections 77, 78 and 88.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "85",
"title": "4. Remission of tax, Section 85.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "257",
"title": "5. Hearing of objections, section 257(1)(r).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "257",
"title": "6. Supply of copies, Section 257(1)(r).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "257",
"title": "7. Consolidated bill of tax, Section 257(1)(r).",
"chapter": null,
"content": "[(b) 10% rebate shall be allowed if the payment is made within the due date as provided under clause (a) and where the tax is not paid within the due date as provided under clause (a), then a penalty of 10% over and above the tax shall be imposed.]\n[(c) Where the tax is not paid within [-] of the due date, an interest at the rate of one per centum per month shall be charged for every calender month or part thereof.]",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "257",
"title": "8. Registers, Section 257(1)(r).",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Repeal and saving.",
"chapter": null,
"content": "Form A\nForm A\n(See rule 3)\n(Public notice under Section 78 of the Haryana Municipal Act, 1973).\n(Sd)........,\nExecutive Officer/Secretary\nMunicipal Committee _____________________\nForm B\nForm B\n(See Rule 3)\nNotice under Section 78 of the Haryana Municipal Act, 1973.\n_________________\nSerial No.\nItem\nDescription\nPROPERTY DETAILS\n1.\nName of Owner\n2.\nProperty Number\n3.\nPlot Area (Square Yards)\n4.\nCovered Area (Square Feet)\nFloor\nArea\nNature\nType of Construction\nAge\nCOST CALCULATION\n5.\nLand Cost\n6.\nBuilding Cost\n7.\nDepreciation\n8.\nCost of land and cost of building after Depreciation\n(Total Value)\n9.\nDiscounted Value\n10.\nAnnual Value\n(5% of Discounted Value)\n11.\nRebate for annual maintenance\n12.\nAnnual Value after rebate\n13.\nHouse Tax Assessed\n14.\nRebate for timely payment\n15.\nTax payable on due date\n16.\nDue Date\nTax Clerk\nTax Superintendent\nExecutive Officer/Secretary ___________________\nMunicipal Council/Committee __________________\nForm C\nForm C\n(See Rule 3)\nNotice under Section 80 of the Haryana Municipal Act, 1973.\n_________________\n1. that the annual assessed on the said property is not reasonable;\n2. that the annual value has been erroneously valued;\n3. that there are differences in the details of property;\n4. that the tenancy on the said property has been changed;\n5. that the annual value assessed previously on the said property is not correct;\n6. that the annual value of the property has been increased.\nSerial No.\nItem\nDescription\nPROPERTY DETAILS\n1.\nName of Owner\n2.\nProperty Number\n3.\nPlot Area (Square Yards)\n4.\nCovered Area (Square Feet)\nFloor\nArea\nNature\nType of Construction\nAge\nCOST CALCULATION\n5.\nLand Cost\n6.\nBuilding Cost\n7.\nDepreciation\n8.\nCost of land and cost of building after Depreciation\n(Total Value)\n9.\nDiscounted Value\n10.\nAnnual Value\n(5% of Discounted Value)\n11.\nRebate for annual maintenance\n12.\nAnnual Value after rebate\n13.\nHouse Tax Assessed\n14.\nRebate for timely payment\n15.\nTax payable on due date\n16.\nDue Date\nTax Clerk\nTax Superintendent\nExecutive Officer/Secretary ___________________\nMunicipal Council/Committee __________________\nForm D\nForm D\n(See rule 4)\nApplication under Section 85 of the Haryana Municipal Act, 1973\nApplication under Section 85 of the Haryana Municipal Act, 1973\nYours faithfully,\nReport of Executive Officer/Secretary regarding remission.\nReport of Executive Officer/Secretary regarding remission.\nExecutive Officer/Secretary,\nMunicipal Committee ______________\nMunicipal Committee\n(a) The property has not been occupied or productive of rent for any period not less than sixty consecutive days; or\n(b) The property consists of separate tenements, one or more of which has or have not been occupied or productive of rent for any such period as aforesaid; or\n(c) The property is wholly or in greater part demolished or destroyed by fire or otherwise.\nSchedule\n[See rule 7(6)]\nSchedule of Rent for Furniture\nProposed rent per annum\nRs. P",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "1",
"title": "1. Item of household furniture",
"chapter": null,
"content": "(i) Double bed\n75.00\n(ii) Sofa set\n75.00\n(iii) Dining\n\t\t\t\t\tset (with six chairs)\n75.00\n(iv) Easy\n\t\t\t\t\tchair\n7.50\n(v) Central\n\t\t\t\t\ttable\n15.00\n(vi) Dressing\n\t\t\t\t\ttable\n25.00\n(vii) Almirah\n\t\t\t\t\t(Full size)\n60.00\n(viii) Study\n\t\t\t\t\ttable\n25.00\n(ix) Towel/hat\n\t\t\t\t\tstand\n7.50",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "2",
"title": "2. Items of office furniture -",
"chapter": null,
"content": "(i) Office\n\t\t\t\t\ttable\n50.00\n(ii) Office\n\t\t\t\t\tchair\n7.50\n(iii) Almirah\n\t\t\t\t\t(Small)\n40.00\n(iv) Bench\n15.00\n(v) Rack\n15.00\nNote :- The above list is not exhaustive. The rent mentioned in the Schedule may be raised or brought down for which detailed reasons should be recorded in writing by the Executive Officer or Secretary, as the case may be.\nNote",
"footnote": "",
"is_definition": false,
"sort_order": 10
}
],
"metadata": {
"Act ID": "hl465",
"Act Number": "Published vide Haryana Government Notification No. G.S.R. 36/H.A. 24/73/Section 257/87, dated the 17.4.1987",
"Enactment Date": "",
"Act Year": "1987",
"Short Title": "Haryana Municipal (Tax on Buildings and Land) Rules, 1987",
"Type": "STATE",
"Location": "Haryana"
},
"updated_at": "2026-09-29 21:55:19"
}