Tamilnadu municipality act 1919
MP
(Querist) 03 July 2015
This query is : Resolved
I have a question regarding section 137-B in the Municipality Act 1919 (Chennai) for Property Tax.
I have come across two versions of the same and I would like to know which is applicable at present for a building that was assessed in 1996. The Corporation of Chennai has re-assessed the building because they say they lost their e-Governance records. Although the owner provided hard copies of all records since 1963 they would not accept it. No other buildings on the street have been re-assessed.
Please see attachment of the section. One says they can demand upto 3 years of back taxes whereas the other says 6 years. I would like to know which is applicable in this case.
P. Venu
(Expert) 04 July 2015
It is the Chennai City Corporation Act, 1919.
Section 137-B is as follows:
137-B. Power to assess in case of escape from assessment.—
Notwithstanding anything to the contrary contained contained in this Act or the rules made thereunder, if for any reason any person liable to pay any of the taxes or fees leviable under this Chapter has escaped assessment in any half-year or
year, or has been assessed in any half-year or year at a rate lower than the rate at which he is assessable or, in the case of property tax has not been duly assessed in any half-year or year consequent on the building or land concerned having escaped proper determination of its annual value], the commissioner may, at any time within
[six years] from the date on which such person should have been assessed, serve on such person a notice assessing him to the tax of fee
due and demanding payment thereof within fifteen days from the date of such service; and the provisions of this Act and the rules made thereunder shall so far as may be apply as if the assessment was made in the half-year or year to which the tax or fee relates.
MP
(Querist) 04 July 2015
Thank you for your reply! I have a follow up question. Does the Corporation of Chennai have the legal right to re-assess the building because they lost the records on their e-governance system?
