Sri Dola Gobinda Sahoo, Tax Collector is in-charge of the section being assisted by seven Tax Sarkar.
Introduction
Holding/Property Tax is a service delivered to the citizen for the allotment of holding numbers to the citizen. It comprises of the application for new holding by the citizen, approval of the holding by the respective authorities and subsequently, payment by the citizen after which the holding is allotted to the citizen. The authority for the allotment of new holdings lies with the respective ULB wherein the holding is situated.
Citizen Access Point at the ULB:
1. Application for new holding: Tax Collector at the ULB where the holding is located
2. Payment of demand for the holding: Tax Collector at the ULB where the holding is located
Entry Conditions
=> The following SLA comes into effect from the date when the citizen applies for the holding at
the ULB along with complete set of documents
=>The minimum documents required for application of holding are:
- Record of Rights (ROR)
- Sale Deed
- Identity Proof of owners (PAN Card, AADHAR Card, Passport, Voter ID Card, Ration Card or Electricity Bill)
=> The citizen shall be provided an acknowledgement receipt with a unique identification number.
Whi1ch shall act as a reference for all further issues until the holding number is generated.
=> The citizen shall ensure full co-operation at the time of verification of the holding.
=> All SLAs mentioned are the maximum SLAs for that stage and the task is to be completed in the minimum possible time.
Process Flow
The various officials in the ULB who are responsible for the process of approval of a holding are as follows:
1. Tax Collector
2. Tax Daroga
3. Executive Officer
Sl No |
Manual Process |
Municipal Corporation |
Municipal Council |
Notified Area Council |
SLA
(30 Days) |
1 |
Entry of Holding Tax Application at ULB for manual applications submitted by the citizen |
Tax Collector |
Tax Collector |
Clerk |
|
2 |
Field Verification of Holding (Process is manual. Comments to be entered on e-Municipality) |
Tax Collector |
Tax Collector |
Clerk |
15 Days |
3 |
Approval of Application |
Tax Daroga |
Tax Daroga |
Clerk |
5 Days |
4 |
Approval of Holding |
Deputy Commissioner |
Executive Officer |
Executive Officer |
5 Days |
5 |
Approval of Holdings for which Holding Tax greater than Rs.10, 00, 000 |
Commissioner |
Executive Officer |
Executive Officer |
5 Days |
Payment Details
• The payment required for issuance of holding is Demand Payment for the holding
• The value of the Demand Payment is decided based on the Annual Rent Value Method, Unit
Area Method or Point Value Method whichever is prevalent in the respective ULB where the holding is located.
• The payment can either be made quarterly or annually.
Possible Slack Times
The possible slack times in the above flow are:
1. Entry of offline request submitted by the citizen into the application / Filing of request in case
of ULBs where e-Municipality is not in use
2. Field Verification of the holding by the Tax Collector.
Exceptions
The following cases are exceptions where the above SLAs shall not be applicable
1. Citizen is yet to submit the complete set of documents for the approval of the holding
2. Holding has been found to be under dispute which shall involve legal interruption
Action to be taken
The following action shall be taken in case the above SLAs are not adhered to:
For ULBs which come under the purview of e-Municipality
1. SMS Message and e-Mail notification shall be sent to the next approver since a day is left before the completion of the SLA for that stage
2. In case of the final stage before Generation of holding no, SMS and e-Mail shall be sent to the Current approver each day until the holding is approved.
For all cases the citizen can take the following action, if the holding No is not issued within 30 days
- The citizen can appeal to the designated Appellate Authority and Reviewing Authority for the said service in case the holding is not approved within 30 days
|
Municipal Corporation |
Municipal Council |
NAC |
Appellate Authority |
Commissioner |
Executive Officer |
Executive Officer |
Reviewing Authority |
Director, Municipal Administration |
Collector |
ADM |
This municipality has imposed holding tax, light tax and water tax as per following rate.
Holding Tax - 10%
Light Tax - 1%
Water Tax - 1%
D.C.B. FOR DIFFERENT TAXES & FEES
OUTSTANDING DUES OF HOLDING TAX ON GOVT. OFFICES
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