D04 Tax – Summary of key Statutes

Q.
Please list out the key statutes which should be stated in exam.

A.
Go here for 'Summary to Exam Hall'

Planning Control and Development charge - Town and Country Planning Act, 1976

Planning Control
S. 18 use of land and buildings
S. 19 prohibition of development without planning permission
S. 20 prohibition of development contrary to planning permission
S. 20A duty to consult
S. 21 Application for planning permission
S. 22 treatment of applications
S. 23 appeal against decision of local planning authority
S. 26 offences relating to unauthorized development
S. 31A inconsistency between building by-laws and development plan

Development Charge
S. 32 development charge & liability thereto;
S. 33 determination of development charge;
S. 34 payment of development charge;
S. 35 power to make rules

... how to charge use, modification, change of use, density, or floor area in respect of any land so as to enhance the value of the land in the local setting.

S. 37 notice requiring purchase of land in certain cases [acquisition of land] 2013 Q4

Annual Value & Improved Value - Local Government Act, 1976

RATING AND VALUATION

S. 127 Power to impose rates;
S. 128 Further rates
S. 129 Division of area and holding for rating purposes
S. 130 Basis of assessment of rate
S. 131 (Deleted)

S. 132 Drainage rate

[Exemptions]
S. 134 Exemption from rates
S. 135 Exemption or reduction of rate
S. 136 Minimum rate payable
S. 137 Preparation of Valuation List
S. 138 Designation if name of owner unknown
S. 139 Joint or separate valuation
S. 140 Returns may be required
S. 141 Notice of new Valuation List to be published
S. 142 Objections
S. 143 Confirmation of new Valuation List
S. 144 Amendments to Valuation List
S. 145 Appeals

[Payment]
S. 146 Rates to be first charge [duty of owner of holding to pay rates, Feb and Aug]
S. 147 Proceedings in default
S. 148 Proceedings for recovery of an arrear

Form E (notice of Arrears), F (warrant of Attachment) and G (Inventory and Notice).

Sale of property attached
S. 149 not paid up, can sell movable property like TV, furniture and valuables in Auction to recover arrears.

S. 150 Application of proceeds of sale - to pay off arrears.

Sale by Auction immovable property
S. 151 attachment and sale of holding

Registrar of the High Court upon application made by the local authority, or by any officer of the local authority authorized by the local authority in that behalf, to order the attachment and sale of the holding or holdings in respect of which the arrear has accrued.

S.151 (5) tenant-occupier can pay off the rates in arrear, thus stopping the process of seizing or selling movable property by Form F.

S. 151 (6) amount paid by tenant-occupier may be deducted from the next and following rental to owner.

S. 155 Recovery of rates paid by occupier - if tenant paid earlier, and movable property sold, proceeds got left over, given to owner, occupier tenant can deduct from his future rent such amount paid by him.

S. 162 Refund on unoccupied buildings