Assessment of property tax

Your property-related legal queries answered by S.C. RAGHURAM, Partner, RANK Associates, a Chennai-based law firm

September 11, 2020 01:12 pm | Updated 01:17 pm IST

COIMBATORE, TAMIL NADU, 18/03/2019:
Coimbatore Corporation has relied on increase in property tax to project robust revenue growth in 2019-20.
Photo:S. Siva Saravanan/ The Hindu

COIMBATORE, TAMIL NADU, 18/03/2019: Coimbatore Corporation has relied on increase in property tax to project robust revenue growth in 2019-20. Photo:S. Siva Saravanan/ The Hindu

We reside in an apartment complex at Chromepet and our owners association has not been registered. The 12-year-old complex comprises 16 units. How do we go about getting it registered? Could you send us details of the application form, payment procedure and documents required?

Arunachalam Lakshmanan

Chennai

You have to make an application in Form No. I given in the appendix of the Tamilnadu Societies Registration Rules. The same can be obtained from the Registrar of Societies having jurisdiction over the location of your apartment complex. You have to attach the bye-laws to your application, signed by atleast seven members and one witness.

In 2000, our building promoter had applied for regularisation of unauthorised/deviated construction. Last year, CMDA passed orders and it has been regularised. The main deviation was an unauthorised basement area of 2,000 sq.ft. There was deviation of a few hundred sq.ft. in the other areas of the building.

Is it legal to charge infrastructure and development charges on the whole built up area of the building or should it be charged only on the unauthorised/deviated area? Since it is not a new building and facilities such as a road, street lighting, pavement, drainage etc. are existing, can I appeal against the charges?

Anonymous

Chennai

When an application is filed before CMDA for regularisation, CMDA, on assessing the nature of approvals sought, will send a demand notice for payment of applicable fees and charges. It is only upon payment of the same that approvals are issued. Any objection to their levy may be raised at the demand stage. Once the charges are paid and approvals are obtained, the same cannot be challenged later in the usual course.

The builder of our flat(s) had got an assessment order from Tambaram municipality for payment of property tax for my flat. When I took possession, I was unaware of the existence of such an order.

I applied to the municipality and they issued a second order for the same flat wherein the amount to be paid was higher than the earlier one. I have been paying tax, as per the order given to me, since 2011 end.

As per the municipality records, outstanding dues are being shown against me. When I explained the issue to officials, they promised to cancel the earlier order but it has not been done till date. I wrote to the municipality in this regard in 2018, followed by several visits, to no avail.

What further action can I take to get the earlier order cancelled ?

Anonymous

Chennai

For every municipality, there is a Taxation Appeals Committee. This is a statutory committee as per Section 23A of Tamilnadu District Municipality Act. You may make an application to this committee for necessary relief. If you are not satisfied with the order of the committee, you may approach the court for suitable remedies.

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