The Municipal Corporaitons [ Taxation ] Rules, 2009

[Dhaka, the 24th February 2009]

[No. S.R.O. 69-L/86/S-XI/IR-5/86/23. In exercise of the powers conferred by section 155 of the Chittagong City Corporation Ordinance, 1982 (XXXV of 1982), section 157 of the Dhaka City Corporation Ordinance, 1983 (XL of 1983), 1[section 154 of the Khulana City Corporation Ordinance, 1984 (LXXII of 1984) andthe Government is pleased to make the following rules, namely :-

CHAPTER I

PRELIMINARY

1. Short title and application. - (1) These rules may be called the City Corporations (Taxation) Rules, 1986.

2. These rules shall apply to the Chittagong City Corporation, Dhaka City Corporation 2[, Khulna City Corporation and

2. Definitions. - In these rules, unless there is anything repugnant in the subject or context, -

(a) "City Corporation" means the Chittagong City Corporation, the Dhaka City Corporation, the Dhak City Corporation 3[, the Khulna City Corporation or , as the case may be ;

(b) "Ordinance" means the Chittagong City Corporation Ordinance, 1982 (XXXV of 1982), the Dhaka City Corporation Ordinance, 1983 (XL of 1983) 4[the Khulan City Corporation Ordinance, 1984 (LXXII of 1984) or as the case may be.

CHAPTER II

GENERAL PROVISIONS TO CITY TAXES, RATES, ETC.

3. Ceiling of taxes, rates, etc. - No tax, rate, cess, toll or fee leviable under the Ordinance shall exceed the limit laid down in the model tax schedules applicable to the City Corporation.

4. Manner of levying taxes, etc. - (1) Proposals for levy of any tax, rate, cess, toll or fee under the Ordinance shall be considered and decided in a special meeting of the City Corporation.

(2) The City Corporation shall publish the proposal by affixing a copy thereof on the notice board in its office and also on some conspicuous places in each ward and also in such other manner as it deems fit.

(3) The persons affected by the proposed levy may, within thirty days from the date of publication of the proposal, make suggestions or lodge objections which may be taken into consideration by the City Corporation.

(4) The City Corporation may, after consideration of the suggestions or objections, if any, either proceed with the proposal with or without modification, or abandon the proposal.

(5) If the City Corporation decides to proceed with the proposal, it shall submit the proposal for levy of tax, rate, cess, toll or fee to the Government for sanction.

(6) While submitting the proposal, the City Corporation shall furnish the following particulars, namely :-

(i) the name of the tax, rate, cess, toll or fee ;

(ii) the rate or rates at which it is proposed to be levied ;

(iii) the annual estimated receipt ;

(iv) the persons, properties or goods which will be subject to the tax, rate, cess, tol or fee ;

(v) proposed arrangement for assessment and collection of the tax, rate, cess, toll or fee and the additional expenditure to be incurred on collection ;

(vi) the existing taxes, rates, cesses, tolls, fees and annual yield thereof separately ;

(vii) the income and expenditure of the City Corporation during the last three years, where available ;

(viii) the object of levying the tax, rate, cess, toll or fee, that is, whether to meet deficit in the current budget or for undertaking any new development scheme ; and

(ix) the proposed date of enforcement.

5. Sanction of proposal. - The Government may, after consideration of the proposals, either sanction the proposal with or without modification, or reject it.

6. Notification of levy. - After the Government has sanctioned the levy of tax, rate, cess, toll or fee, the City Corporation shall notify it in the official Gazette and also arrange for its publication by affixing a copy thereof on the notice board of the City Corporation and in such other manner as it deems fit and the date from which the levy of tax, rate, cess, toll or fee shall take effect shall also be specified in the notification.

7. Petition against valuation, assessment, etc. - (1) Any person who has been assessed to a tax, rate, cess, toll or fee under the Ordinance may object to the valuation or assessment therefor, or his liability to be so taxed, by a petition 6[in Form P] presented to the City Corporation within thirty days from the date of receipt of notice of such assessment.

(2) The petition shall state clearly the grounds of objections to the valuation or assessment or to the liability of the petitioner.

(3) the City Corporation may constitute as may Assessment Review Boards as it deems fit.

(4) Each Assessment Review Board shall consist of one advocate and one civil engineer who are not employees of the City Corporation and one Commissioner of salaried employee of the City Corporation :

Provided that no Commissioner who is a member of the Board shall hear a petition if such petition relates to a property situated in the ward from which he has been elected.

(5) The petition presented to the City Corporation under sub-rule (1) shall be heard and determined by an Assessment Review Board.

(6) An Assessment Review Board shall give notice to the applicant of the time and place at which his application shall be heard, and after taking such evidence and making such inquiry or local inspection as it may deem necessary in the presence of the applicant or his agent, if any, pass such order as it thinks fit and proper, and if the applicant or his agent does not appear on the date so fixed, the Board shall pass the order ex-part.

(7) The hearing of the petition shall be conducted in a summary manner which shall be completed within a period of four months from the date of first hearing.

(8) The decision of the majority of the members present shall be the decision of the Assessment Review Board concerned and shall be final and the decision of the Board shall be communicated to the applicant by the City Corporation.

(9) In case of equality of votes, the person presiding shall have a second or casting vote.

(10) The Assessment Review Board shall sit at least five days in a week during office hours for hearing the petition.

(11) Each member of an Assessment Review Board shall receive such amount of remuneration for each working day as may be fixed by the City Corporation with the approval of the Government.

(12) The office of an Assessment Review Board shall be situated in the City Corporation Office.

(13) Any person aggrieved by an order made under sub-rule (8) may, within sixty days from the date of receipt of the order, prefer an appeal to the Divisional Commissioner within whose jurisdiction the City Corporation is situated by depositing 75 percent of the amount decided by the assessment review board within the City Corporation provided that the divisional commissioner shall dispose of appeal and give his decision within 120 working days from the date of filing of such appeal before him; and the decision of the Divisional Commissioner, on such appeal, shall be final.

8. Arrangement for collection of tax, etc. - (1) A City Corporation may make arrangement for collection of taxes, rates, cesses, tolls or fees levied by it under the Ordinance and any rules or by-laws made thereunder.

(2) The time and place of receiving payment of taxes, rates, cesses, tolls or fees shall be notified to the public along with the list of persons authorized to receive money on behalf of the City Corporation.

(3) Any person assessed to any tax, rate, cess, toll or fee may, instead of making payment to the office of the City Corporation, pay the tax, rate, cess, toll or fee on demand to any person authorized to collect the same outside the office premises or in any scheduled bank specified by the City Corporation in this behalf.

(4) The City Corporation, or the person or bank authorized to collect the tax, rate, cess, toll or fee shall grant receipts for sums received by it or him and the receipt shall state the amount paid and the account thereof.

9. Tax, etc., when due. - Except as otherwise provided in these rules, a tax, rate, cess, toll or fee payable under the Ordinance or any rule or by-law made thereunder shall be payable by the assessee by such date as may be specified by the City Corporation in this behalf :

Provided that the City Corporation shall issue a bill of demand for every such sum stating therein the date by which the same shall be paid :

Provided further that -

(i) if the payment of any tax or rate in respect of any building and land is made for any quarter of the current financial year within the time specified in the bill of demand, a rebate may be allowed at 5 per cent on the current demand ;

(ii) if the payment of any tax or rate in respect of any building and land is made for the first quarter of the current financial year within the time specified in the bill of demand together with payment of such tax or rate in advance for the remaining three quarters or more as provided in rule 6[34(3)], a rebate at 10 percent on the total demand may be allowed ; and

(iii) if the payment of any tax or rate in respect of any building and land is made for any quarter of the current financial year within the time specified in the bill of demand together with payment of such tax or rate in advance for less than three quarters of the current financial year, a rebate at 71/2 percent, on the demand for the current quarter as well as on the amount of such tax or rate paid in advance may be allowed :

Provided further that if the payment of any tax or rate in respect of any building and land is not made within the financial year for which it is due or within the time specified in the bill of demand, the City Corporation may impose a surcharge at the rate of 15 percent of the demand defaulted during the previous financial year, but in exceptional cases, the City Corporation may exempt any tax payer partly or wholly from the payment of surcharge.

10. Postponement of realization of any tax, etc. - Notwithstanding anything contained in rule 9, the City Corporation may postpone realization of any tax, rate, cess, toll or fee or any other sum due to it on account of hardship for a period not exceeding six months and in the case the building remains vacant for more than sixty days. In the latter case, the assessee shall be entitled to a remission to the extent of one-half of the amount due on account of such period :

Provided that -

(a) the person liable to pay the tax or rate or his agent has given notice in writing about the vacancy to the City Corporation, and

(b) the amount of tax or rate to be remitted in respect of such vacancy shall not be calculated from any date prior to the date of delivery of such notice.

11. Recovery of arrear taxes, etc. - (1) Subject to the provisions of rule 10, if any person fails to pay any tax, rate, cess, toll or fee, or any installment thereof or any other dues within the specified time, the City Corporation shall cause a list of such arrears to be prepared and shall display it on the notice board of the City Corporation and simultaneously a notice shall be served on the defaulters individually.

(2) On the expiry of thirty days from the date on which the arrear list is so displayed and notice served, the City Corporation may proceed to recover the arrears as a public demand, and where the City Corporation has been empowered to recover arrear of taxes, rates, cesses, tolls, fees and other moneys claimable by the Corporation by distress and sale of movable property belonging to the person concerned, it may proceed to recover the amount due by distress and sale of movable property belonging to the person concerned.

12. Power to recover dues by distress and sale by whom to be exercised. - (1) The power to recover arrears of taxes, rates, tolls, fees and other moneys by distress and sale of movable property shall be exercised by the Mayor of the City Corporation.

(2) The Mayor of the City Corporation shall issue the warrant of distress and sale of movable property.

(3) Any employee of the City Corporation duly authorized by the Mayor in this behalf shall execute the warrant.

(4) In case there is any apprehension of breach of peace in the execution of distress warrant, the Mayor, when required, may seek for police assistance and any extra cost involved in securing the assistance of police shall also be recoverable from the defaulter.

13. Distress and sale how to be made. - (1) The employee authorized under rule 12(3) may orally require the defaulter to pay up the arrear then and there, and on the refusal of the defaulter, such person may proceed to attach the defaulter's movable property and shall grant a receipt thereof to the defaulter.

Provided that no property exempted under the proviso to section 60 of the Civil Procedure Code, 1908 (V of 1908), from attachment or sale shall be so attached.

(2) The amount of the arrear dues, with costs, incurred in conducting the distress and sale shall be recovered by sale of the attached property in the manner laid down hereinafter.

(3) The attachment shall be made by actual seizure of the movable property, between the hours of sun-rise and sun-set, and in the presence of two witnesses and an inventory of the seized property will be drawn up which will be attested by the witnesses and a copy of the inventory shall be given to the defaulter ; and the employee charged with the execution of the distress shall be responsible for the safe custody of all the property distrained, until it is sold, or released to the defaulter on payment of the arrears and cost before the sale.

(4) If the value of the attached property is estimated to be less than taka one hundred or the property is of a perishable nature, the authorized employee may proceed to sell it on the spot by public auction.

(5) When the value of the (non-perishable) property distrained is estimated to be more than taka one hundred, the employee effecting the distraint may entrust it to any reliable person of the locality on his executing a bond (zimmanama) to produce the same on a date and time and at the place fixed for sale ; and if no zimmadar is forthcoming, the property shall be deposited at the office of the City Corporation.

(6) The employee conducting the distraint shall fix a date and time not later than ten days from the date of seizure of the property and shall orally intimate the same to the defaulter and the zimmadar, if any, shall announce the fact in the locality by beat of drum.

(7) On the date, time and place fixed, the employee effecting the distraint or any other employee of the City Corporation authorized in this behalf by the Mayor shall put the property to public auction and the auction shall take place in the presence of at least one Commissioner of the City Corporation :

Provided that no Mayor, Deputy Mayor, Commissioner, Chief Executive Officer or any other officer or employee of the City Corporation shall be entitled to bid for the property in his own name or in any other person's name.

(8) The sale-proceeds shall be applied for recovery of the arrears and the cost incurred in conducting the distress and sale and the excess amount, if any, shall be given to the defaulter if he is present, and if he is not present, such amount shall be credited to the Corporation Fund from where it can be claimed by the defaulter within one year from the date of the sale, after which it would be forfeited to the City Corporation.

(9) If the defaulter pays up before the auction the arrears together with the cost incurred on distraint, the distrained property shall be released to the defaulter.

14. Authorized person may break open door. - The employee authorized to execute the distraint may, between sun-rise and sun-set, break open any outer or inner door or window of a house, if he has reasonable ground for believing that such house contains any movable property belonging to the defaulter, and if, after intimation of his authority and purpose and demand of admittance duly made, he cannot otherwise obtain admittance :

Provided that he shall not enter or break open the door of any room appropriated to women, except after reasonable notice and opportunity given to enable the women to remove to some part of the house where their privacy may be preserved.

15. Sale of property beyond limit of City Corporation. - If the City Corporation is unable to recover any arrear with coast under the rule 13 by distraint and sale of property of a defaulter within the City Corporation and if the defaulter has any movable property outside the limits of the City Corporation, the Duputy Commissioner within whose jurisdiction such property is located may, on the application of the Mayor, issue a warrant to the Mayor or Chairman of the Municipal Corporation or Paurashava or local authority within whose jurisdiction such property is located for the distress and sale of any movable property or effects belonging to the defaulter and the amount, if realized, shall be remitted to the Mayor of the City Corporation at whose instance the proceedings were instituted.

16. Account of distress and sale. - The City Corporation shall keep and maintain an account of all distresses issued and sales made for the recovery of arrear of taxes, rates, cesses, tolls, fees and other moneys claimable by the City Corporation.

17. Irrecoverable dues. - The City Corporation may, by order, struck off the books the amount of any tax, rate, cess, toll or fee or any other moneys due to the City Corporation which has become irrecoverable.

18. Reduction or remission. - (1) Whenever from the circumstances of any case it appears that the levy of any tax, rate, cess, toll or fee would produce excessive hardship to any person liable to pay the same, the City Corporation may, at a meeting, reduce the same to the extent of 15 percent of the assessed amount, and once such deduction has been allowed, no further reduction shall be allowed by the City Corporation on the reduced amount.

(2) If, in any case, the City Corporation is of opinion that a remission beyond 15 percent may be allowed, it may, after reduction up to 15 percent of the assessed amount and on payment of the amount so reduced by the payee, forward the case to the Divisional Commissioner with such recommendation as it may like to make, for consideration and order and the decision of the Divisional Commissioner shall be final.

CHAPTER III

TAX ON THE ANNUAL VALUE OF BUILDINGS AND LANDS,

LIGHTING RATE AND CONSERVANCY RATE

19. Taxes to be assessed on the annual value of building and lands. - Subject to the provisions of the Ordinance and these rules, the following taxes and rates shall be levied in terms of the percentage of the annual value of buildings and lands, namely :-

(a) tax on buildings and lands ;

(b) lighting rate;

(c) conservancy rate.

20. Preparation of a valuation list. - (1) For the purpose of levy of any of the taxes or rates mentioned in rule 19, the City Corporation shall cause to be prepared a valuation list of all buildings within the City Corporation and such list shall be prepared by an assessor appointed for the purpose by the City Corporation.

(2) The assessor shall, after making such inquiries as may be necessary, determine the annual value of all buildings and lands within the City Corporation in the manner provided in these rules and shall enter such value in a valuation list.

(3) The manner of determining the annual value of building and lands shall be as follows :-

(a) For wholly let-out buildings. - (i) The annual value shall be taken to be the gross annual rental minus two month's rent as maintenance allowance; and if the property is mortgaged to the Government, Bangladesh House Building Finance Corporation, scheduled bank or any other financial institution under registered instrument for securing funds for construction or purchase of the same, then the annual interest payable on account of such mortgage-debt shall also be deducted.

(ii) If the monthly rental of any building appears to be abnormally high or unusually low, the assessor, while determining annual value, may have regard to the rent at which buildings and lands of similar description and with similar advantages in the locality may be let-out.

(b) For wholly occupied buildings. - The annual value shall be deemed to be the probable annual rent at which the buildings and lands of similar description and with similar advantages in the locality may be let out or at 7 percent of the value of the building on the date of assessment plus ground-rent for the land comprised in the building, whichever is less, minus the following :-

(a) two months rent, or one-sixth of the annual value, as the case may be, as maintenance allowance ;

(ii) 40 percent of the annual value after deduction of the amount mentioned in item (i);

(iii) if the property is mortgaged to the Government, Bangladesh House Building Finance Corporation, scheduled bank or any other financial institution for securing funds for its construction or purchase of the same, then the annual interest payable on such mortgage-debt.

(c) For partly rented and partly occupied buildings. - The annual value of the rented portion shall be calculated in the manner as specified in clause (a) and that of the occupied portion as in clause (b).

21. Preparation of valuation list. - A new valuation list shall, unless otherwise ordered by the Government, be prepared in the manner specified in rule 20 once in every five years.

22. Returns required for ascertaining annual value. - The assessor may, in order to prepare the valuation list, by notice in Form A require the owner or occupier of a building or land to furnish him within one week with true and correct returns of the rent or annual value thereof in Form B and a true and correct description of the building containing such particulars as the assessor may direct, and the assessor may enter, inspect and measure any such building at any time between sun-rise and sun-set :

Provided that at least twenty-four hours previous notice of the intention to enter, inspect and measure any building shall be given to the occupier thereof unless he waives his right to such notice.

23. Preparation of assessment list. - The City Corporation shall cause to be prepared an assessment list in Form C which shall contain the following particulars and any others which the City Corporation may think proper to include :-

(a) the name of the street in which the building or land is situated ;

(b) the number of the building or land on the register ;

(c) a description of the building or land ;

(d) the annual value of the building or land ;

(e) the name of the owner ;

(f) the amount of tax or rate payable for the year (each tax or rate to be shown separately) ;

(g) the amount of quarterly installment ; and

(h) if the building or land is exempted from assessment, a note to that effect.

24. Publication of notice of assessment. - (1) When the assessment list mentioned in rule 23 has been prepared, the Mayor or, in his absence, the Chief Executive Officer shall authenticate the same by putting his signature on each page and then shall cause it to be deposited in the office of the City Corporation and shall give public notice of the place where the list may be inspected.

(2) In all cases in which any property is, for the first time, assessed, or the assessment if altered under rule 7[26(1)], the City Corporation shall also give notice thereof to the owner or occupier of the property if known :

Provided that when a general assessment is made, a notice thereof may be given by affixing a copy of the assessment list in the office of the City Corporation and at a prominent place in each ward and by announcing the fact in such other manner as it deems fit.

25. Final list of assessment and its duration. - Every alteration made in the assessment list in pursuance of orders of an Assessment Review Board under rule 8[7(8)] or the orders of the Divisional Commissioner under rule 7(13), as the case may be, shall be signed by the Mayor or, in his absence, by the Chief Executive Officer of the City Corporation ; and the assessment list thus prepared shall be the final list of assessment and shall remain valid until a fresh list is prepared subject to any alteration or amendment under rule 26.

26. Amendment or alteration of list. - (1) The City Corporation may, at a meting, at any time, direct alteration or amendment of the assessment list -

(a) by entering therein the name of any person or any property which, in their opinion, ought to have been entered, or any property which has become liable to taxation after the preparation of the final list under rules 25 ; or

(b) by substituting therein for the name of the owner of any building or land the name of any other person who has succeeded by transfer or otherwise to the ownership of the building ; or

(c) by altering the valuation of or assessment on any building or land which, in their opinion, has been incorrectly valued or assessed ; or

(d) by re-valuing or re-assessing any building or land, the value of which has been increased by additions or alteration ; or

(e) by reducing, upon the application of the owner, the valuation of any building or land which has been wholly or partly demolished or destroyed or the value of which has been diminished ; or

(f) by correcting any clerical or arithmetical error.

(2) The City Corporation shall give at least one month's notice to any person for any alteration which they propose to make under clauses (a), (b), (c), (d) or (f) of sub-rule (1) and of the date on which the person shall be heard.

(3) The provisions of rules 7, 25 and 27 shall apply mutatis mutandis to any objection made in pursuance of a notice issued under sub-rule (2) and to any application made under clause (e) of sub-rule (1).

27. Increase of amount of assessment of a building or land. - If a City Corporation is satisfied that the rent of a building or portion thereof or land has been increased after the publication of the final assessment list to such extent that, in the opinion of the City Corporation, it justifies the re-valuation of the building, it may, notwithstanding anything contained in these rules and after giving the owner an opportunity of being heard, direct the amendment of the assessment list by increasing the assessment on such building.

28. payment of tax how affected by objections to valuation. - 9[(1)] When an objection has been filed under rule 7(1) or an appeal has been preferred under rule 7(13), the tax or rates shall, pending the final decision on such objection or appeal, be paid on the previous assessment or valuation.

(2) When the appeal has been finally decided and results in previous assessment or valuation being altered -

(a) any sum paid in excess shall be refunded or allowed to be set off against any present or future demand of the City Corporation under the Ordinance ; and

(b) any deficiency shall be deemed to be an arrear of the tax and to be recoverable as such.

29. Conclusiveness of entries in the list. - An entry in the assessment list shall be conclusive proof of the amount, leviable in respect of any building during the period to which the list relates.

30. Power to assess building and lands together where land is on a building lease. - If, any building belongs to one owner and the land on which it stands belongs to another, the City Corporation may treat such building and land either as a single building or separately and assess them to tax in a manner most convenient and expedient.

31. Notice of transfer of title. - (1) Whenever the title to or over any building and the land on which it stands is transferred, both the transferor and the transferee shall, within three months of the registration of the deed of transfer, or if no instrument be executed, within three months of the actual transfer, give notice in writing of such transfer to the City Corporation.

(2) Every person primarily liable to the payment of any tax or rate on any building, who transfers his title to or over such property without giving notice of such transfer to the City Corporation shall, unless the City Corporation, on grounds of hardship, otherwise directs, continue to be liable for the payment of the tax or rate payable in respect of the said property until he give such notice.

(3) Nothing in this rule shall diminish the liability of the transferee for the said tax or rate or to affect the prior claim of the City Corporation for the recovery of the tax or rate due thereupon and the City Corporation may revise the assessment list as against the transferee with effect from the date on which they are satisfied that the transfer was made.

32. Persons succeeding to lands or buildings to give notice to the City Corporation. - Every person succeeding to any building or land by inheritance shall, within three months from the date of such succession, give notice in writing of such succession to the City Corporation and the provisions of rule 31 (3) shall apply mutatis mutandis to such a case.

33. Tax by whom payable. - Except as otherwise provided in these rules, the tax which is assessed on the annual value of building or land shall be payable by the owner of the building or land and in the event of default by the owner, it may be recovered from the occupier, if any, by attachment of any rent due by such occupier to the owner ; and when rent is attached under this rule, it shall be recoverable by the City Corporation in the manner provided in these rules.

34. Amount of tax payable, and paid in advance. - (1) The amount entered in the final assessment list assessment list under rule 25, shall be deemed to be the amount due from any person on account of the tax on the annual value of buildings.

(2) Such tax shall be payable in quarterly installment and every such installment shall be deemed to be due on the first day of the quarter in respect of which it is payable.

(3) A City Corporation shall accept such tax, if paid in advance, for any period not exceeding the period of the current assessment.

35. Determination of percentage of taxes or rates before finalization of annual budget. - Subject to the maximum rate sanctioned by the Government, the City Corporation shall, at a meeting to be held before the annual budget is finalized, determine the percentage on the annual value of buildings and lands at which any of the taxes or rates mentioned in rule 19 shall be levied in the next financial year and the percentage so fixed shall remain in force until the City Corporation at a meeting shall determine any other percentage on the annual value at which the rate shall be levied at the beginning of the next financial year :

Provided that, when the Ordinance is first extended to any place, the first tax or rate shall be levied from the date as may be specified by the sanctioning authority.

36. Restrictions on imposition of tax on buildings. - (1) The tax on buildings, including conservancy rate, shall not be imposed on any building which is used exclusively as a place of worship to which the public have a right of free access or as a mortuary or which is duly registered as a public place of burial or cremation ground.

(2) The City Corporation may, at a meeting, either wholly or partially, exempt from the tax on building any building which is used exclusively for purposes of public charity.

(3) Where the annual value of a building within the City Corporation does not exceed two hundred taka, the tax on building shall not be imposed on such building.

37. Restrictions on the imposition of lighting rate. - The imposition of a lighting rate shall be subject to the following restrictions, namely :-

(a) that the rate shall be imposed only on building within an area for the lighting of which, a scheme involving the laying of wires, cables, erection of lamp post or other similar apparatus, has been sanctioned by the Government.

(b) that the rate shall not be leviabel the lamps are lighted in the area ; and

(c) that the lighting rate shall not be imposed on the holdings lying beyond three hundred feet of the street lamp post.

38. Restriction on the imposition of the conservancy rte. - The imposition of the conservancy rate shall be subject to the restrictions that the rate shall not be leviable in any area until the City Corporation makes provision for the cleaning of private latrines, urinals and cesspools and public streets within such area.

CHAPTER IV

TAX ON THE TRANSFER OF IMMOVABLE PROPERTY

39. Tax on the transfer of immovable property. - (1) A City Corporation may, with a view to imposing and collecting a tax on the transfer of immovable property, move the Government to sanction such levy.

(2) The Government may, by notification in the official Gazette, sanction the levy of such tax by a City Corporation.

40. Mode of collection. - (1) A tax levied under rule 39 shall be collected at the time of registration by the Registering Officer to whom the deed relating to the transfer of immovable property shall be presented for registration.

(2) A receipt for the amount collected shall be give to the person paying the same in Form 'D'.

(3) All collections shall be entered in the Collection Register in Form 'E' with reference to the deed of transfer.

(4) The collections made by the Registration office shall be paid without delay into the treasury of sub-treasury or a scheduled bank to the credit of the City Corporation within whose jurisdiction the property under transfer is situate under head 'Corporation Fund' after deducting therefrom such percentage as is fixed by the Government to meet the expenditure under this rule and rule 41.

(5) A cash book shall be maintained in Form 'F'.

(6) The collections shall be remitted daily to the treasury, sub-treasury or scheduled bank, as the case may be, by means of challans in Form 'G'.

(7) Every Registration Officer within a district shall submit a monthly statement of remittance in Form 'H' to the District Registrar and furnish a copy thereof to the City Corporation which shall check it every month with reference to the relevant registers of the registration office.

(8) The Inspecting Officers of the Registration Department shall check the accounts of the tax collected at the registration offices within the City Corporation from time to time and shall submit report to the Inspector General of Registration and to the City Corporation,

(9) The Inspect or-General of Registration shall submit to the Local Government Division a consolidated monthly statement of collections credited to the City Corporation concerned and the deductions made within the percentage fixed by the Government on account of cost of collection and a consolidated annual statement of such collections and deductions.

(10) The Inspector-General of Registration shall, by thirty first May every year, submit an annual budget estimate of receipts within the percentage fixed by the Government and expenditure towards the cost of collection for the following financial year to the Local Government Division for approval.

41. Superintending and Controlling Officer for the purpose of rule 40. - (1) The Inspector-General of Registration shall be the Superintending and Controlling Office for the purpose of rule 40 and he shall appoint and engage the staff required for the purpose of that rule :

Provided that, while creating any new post or incurring any major or recurring expenditure for the purpose of rule 40, the Inspector-General of Registration shall obtain prior concurrence of the Local Government Division.

(2) The inspector-General of Registration shall have the authority to delegate any of his powers under this rule to any officer or officers under him.

(3) All expenditure under rule 40 and this rule shall be met by the Inspector-General of Registration out of the amounts deducted from the collections and kept by the Registering Officers under rule 40 (5).

(4) The City Corporation shall supply the necessary register, books and forms to the Registration Officers.

Explanation. - In this rule, "major expenditure" means any expenditure exceeding taka 500.00 on any one item at a time.

CHAPTER V

MANNER OF LEVYING TAXES ON PROFESSIONS, TRADES AND CALLINGS

42. Tax on professions, trades and callings. - In levying tax on the profession, trade and calling, a City Corporation shall be guided by the City Corporation Model Tax Schedules, 1985, hereinafter referred to as the Model Tax Schedules.

43. Liability on account of obtaining licence to carry on profession, trade and calling. - (1) No person shall carry on or maintain within the local limits of the City Corporation, either by himself or by agent, any such profession, trade or calling as specified in the Model Tax Schedules, without taking out a licence from the City Corporation which shall be renewable annually :

Provide that the grant of such a licence by the City Corporation shall not be deemed to affect the liability of the licence to take out a separate licence under any other provisions of these rules or by-laws under the Ordinance for the time being in force.

(2) Notwithstanding anything contained in sub-rule (1), the City Corporation may -

(a) when any person is, in the opinion of the City Corporation, unable to pay the tax due for a licence, exempt him from the liability to take out such licence, or declare that he shall be entitled to take out a licence under a lower class than that under which he is chargeable according to the Model Tax Schedules ; or

(b) in any other case, exempt any person from liability to take out a licence or declare that any person shall be entitled to take out a licence under a lower class than before.

44. Manner of filling application for licence. - (1) Any person required to take out a licence under rule 43 shall file an application to the City Corporation in Form 'I', 'J' or 'K' in accordance with the nature of profession trade or calling, that he carrys on or intends to carry on and such Form may be had from the office of the City Corporation on payment of such price as may be fixed by the City Corporation with the prior approval of the government.

(2) For the purpose of considering the application submitted under sub-rule (1), an officer authorized by the Mayor may make such inquiry as may be deemed necessary and may also, by notice, call upon the applicant to furnish such information, records or accounts as may be necessary for the purpose of considering the application and determining tax.

(3) On the recommendation of the authorized officer, the City Corporation shall issue a licence in Form 'L', 'M' or 'N' in accordance with the nature of profession, trade or calling on payment of such amount of tax as may be determined by the City Corporation, but not exceeding the rate of tax specified in the Model Tax Schedules :

Provided that no licence shall be granted unless the City Corporation, on the recommendation of the authorized officer, is satisfied that the proposed trade to be carried on in the locality shall not be dangerous or offensive or to be or likely to be, nuisance to public, or dangerous to life, health or property of the area.

(4) A licence shall be issued exclusively in the name of the licence and such licence is not transferable.

(5) The licence issued shall contain the amount paid, the nature of profession, trade or calling for which it is granted alongwith location and duration and it shall be deemed to be properly signed if it bears facsimile of the signature of the Mayor stamped thereupon and the signature of the person delivering the licence at the time of receiving payment.

(6) The licence issued by the City Corporation shall remain valid for the financial year and it is renewable annually on payment of the tax.

Provided that, on the expiry of the validity of the licence, the licence shall make an application in Form 'O' within three months of its expiry, deposit in the account of the City Corporation the annual tax payable for the current financial year, and, on production of the existing licence, the City Corporation shall renew the licence for another year ;

Provided further that, if any licensee fails to get his licence renewed within the specified time, the City Corporation may impose a surcharge at the rate of 15 percent of the tax defaulted, but in exceptional cases the City Corporation may exempt any licensee partly or wholly from the payment of surcharge.

(7) The licensee shall not use the licence for any other purposes, except for the purpose and nature of profession, trade or calling it was issued.

(8) The condition, if any, under which a licence is issued, shall be clearly written on the licence.

(9) After issuance of licence, if it is detected that any wrong declaration was furnished in the application form, or the terms and conditions under which it was issued are violated, the licence shall be liable to cancellation and the licensee shall be liable to penal action under the Ordinance :

Provided that No licence shall be cancelled or penal action shall be taken unless the licensee has been given a reasonable opportunity of showing cause.

45. Postponement of realization of the tax on account of suspension. - Notwithstanding anything contained in this chapter, the City Corporation may postpone realisation of any tax due to it, on account of any profession, trade or calling remains * suspended for more than six months ; in such case, the licensee shall be entitled to a remission to the extent of one-half of the amount due on account of such period :

Provided that -

(a) the licensee liable to pay the tax of his agent has given notice in writing about the suspension of the profession, trade or calling to the City Corporation, and

(b) the amount of tax to be remitted in respect of such suspension period shall not be calculated from any date prior to the date of delivery of such notice.

46. Particulars of licence. - (1) Subject to the provisions of rule 43, every licence issued under this chapter shall contain the following further particulars, namely :-

(a) the serial number, the date of issue and the name of person or persons to whom it is issued ;

(b) the nature of the profession, trade or calling in respect of which it is issued ;

(c) the place or places (=location) where the profession, trade or calling is permitted to be carried on ;

(d) the amount of tax realized from the profession, trade or calling;

(e) if the licence is issued in the name of a registered company, the registered name of the company, the address of its registered office, the name and address of the Managing Director and the amount of its authorized capital ;

(f) if the licence is issued in the name of a firm, the name of the firm, the address of its registered office, the name and address of the Managing Partner and the capital of the business ; and

(g) validity period.

(2) The Corporation shall maintain separate registers for the licences issued in respect of profession, trade or calling and the said registers shall contain detail* particulars of the licence, licensee and the amount of tax realized.

47. Requisition on the owner of house to furnish statement of persons liable to tax. - The City Corporation may, by notice, require all or any owner of any premises or building to furnish the City Corporation with a list of persons carrying on, or reasonably believed to have been carrying on, any profession, trade or calling specifying the nature of the profession, trade or calling and the period during which such profession, trade or calling is being carried on.

48. Power to change the name of the licence-holder on account of transfer. - The Mayor or any other authorized by him in this behalf may, on the application made to him, pass necessary order for alteration or amendment of the name of any licence-holder of trade by substituting the name of the person succeeded* by transfer or otherwise.

CHAPTER VI

TAX ON CINEMAS, DRAMATIC AND THEATRICAL SHOWS AND OTHER ENTERTAINMENTS AND AMUSEMENTS

49. Tax on cinemas, etc. - (1) On the proposal of a City Corporation, the Government may empower it to levy such a tax on cinemas, dramatic and theatrical shows and other entertainments and amusements.

(2) Subject to the maximum rate sanctioned by the Government, the City Corporation shall, at a meeting, determine such tax at a fixed percentage of the value of the fee for admission collected from the spectators or the excise duty paid to the Government.

(3) Such tax shall, unless the City Corporation arranges to collect it directly in accordance with any scheme duly approved by the Government, be collected in the same manner through the same agency as the excise duty imposed by the Government is collected and shall be remitted periodically to the Corporation Fund in whose behalf it has been collected.

CHAPTER VII

TAX ON MARRIAGES

50. Tax on marriage. - (1) When it has been decided with the previous sanction of the Government that a tax on marriage be imposed, the City Corporation shall, at a meeting, determine the rate of tax not exceeding the amount specified in the Model Tax Schedules.

(2) Such tax shall be collected by the Marriage Registrars or the persons solemning* marriages and shall deposit the same to the Corporation Fund every month.

(3) The Marriage Registrars or the persons solemnising marriages shall keep and maintain a Register of all the marriages for which the tax has been collected and such Registers shall be open to inspection by an officer of the City Corporation authorized by the Mayor in this behalf.

51. Maintenance of a list of persons taxed. - The City Corporation shall cause to be prepared and entered in a book to be maintained by it a list of the persons who paid tax in respect of marriage.

CHAPTER VIII

TAX ON ANIMALS

52. Tax on animals. - (1) When it has been decided with the previous sanction of the Government that a tax on the animal mentioned in the Model Tax Schedules, be imposed, the City Corporation shall, at a meeting, make an order that the owners of such animal which is kept for domestic purpose shall pay tax in respect of every such animal.

(2) Such order shall be published in the City area at least one month's** before the beginning of the financial year in which such tax shall first take effect ; and shall specify at what rate, subject to the maximum rate sanctioned by the Government, such tax shall be levied.

53. Duration of tax. - The order of the City Corporation imposing a tax under rule 52 shall continue in force until rescinded and the tax shall be levied at the rates specified in the order published as aforesaid until the City Corporation, at a meeting held not less than fifteen days before the end of the financial year, makes and publishes an order specifying any different rates at which the tax shall be payable for the ensuing year.

54. liability for payment of tax. - Where a tax has been imposed under rule 52 on the animal, the owner of every such animal shall, within the first month of each financial year, pay at the office of the City Corporation the amount of tax, and shall obtain a receipt therefor which shall contain particulars of the number and description of every animal and the period for which the tax has been paid and shall be produced for inspection whenever demanded by an officer of the City Corporation; and such receipt shall be treated as licence for the possession and keeping of the animal ;

Provided that, if any person acquires possession of an animal at any time after the commencement of the financial year in respect of which no licence has been obtained, the owner of the animal shall pay the tax and obtain a licence for the possession and keeping of the animal.

55. Animal not to be kept without a licence. - No person shall keep or be in possession of an animal without a licence as required under rule 54.

56. Preparation of list of persons licensed. - The City Corporation shall cause to be prepared and entered in a book to be kept by it and to be opened to the inspection of any person interested therein a list of the persons to whom during the current year a licence has been given and of their animals in respect of which they have paid the tax.

CHAPTER IX

TAX ON VEHICLES OTHER THAN MOTOR VEHICLES AND BOATS

57. tax on vehicles other than motor vehicles and boats. - (1) when it has been decided with the previous sanction of the Government that a tax on vehicles other than motor vehicles and on boats specified in the Model Tax Schedules shall be imposed, the City Corporation may, at a meeting, make an order that every such carriage, cart, hand cart, by-cycles, cycle rickshaw or cycle van which is kept or is used in the ordinary course of business within the Corporation shall be registered by the City Corporation with the name and residence of the owner, and shall bear the number of registration in such manner as the City Corporation may direct :

Provided that such order shall be published at least one month before the beginning of the financial year in which such order for registration shall be enforced.

(2) This rule shall not apply to carriages, carts, hand carts, by-cycles, cycle rickshaws and cycle vans which are the property of the Government or the City Corporation.

(3) The registration of carriage, cart, hand carts, by-cycles, cycle rickshaws and cycle vans shall be made and the number assigned on payment of tax which shall be renewable every financial year on payment of such tax as may be determined by the City Corporation :

Provided that no vehicle which has not been brought into use of which is so damaged as in the opinion of the Mayor or any employee of the City Corporation authorized by it in this behalf until* for use shall be liable to register the vehicle or to the payment of the tax, as the case may be.

(4) The registration number shall be displayed on every such vehicle.

58. Preparation of list of persons paying tax. - The City Corporation shall, from time to time, cause to be prepared and entered in a book a list of the persons whose carriage, carts, hand carts, by-cycles, cycle rickshaws and cycle vans have been registered during the current financial year and have paid the tax.

59. Proportionate payment of tax. - Any person becoming possessed of any carriage, carts, hand carts, by-cycles, cycle rickshaws and cycle vans shall register the same within one month from the date on which he has become possessed thereof, and the City Corporation shall grant registration on payment of such amount of the tax as bears the same proportion to the whole tax for the current period of registration as the unexpired portion of the current period of registration bears to the whole of such period ; and such tax shall be calculated from the date on which such person shall have become possessed as aforesaid.

60. Transfer of ownership. - When the ownership of any registered carriage, carts, hand carts, by-cycles, cycle rickshaws or cycle vans is transferred, it shall be registered anew within one month of the transfer in the name of the person to whom it has been transferred, and a transfer fee not exceeding taka ten shall be paid for every such re-registration.

61. Vehicles not to be kept without registration. - No person shall keep, or be in possession of, a carriage, carts, hand carts, by-cycles, cycle rickshaws or cycle vans not duly registered as required by these rules nor shall any person being the owner or driver of any such vehicle fail to affix thereto the registration number as required by these rules.

62. Seizure and sale of unregistered vehicles. - (1) If any person owns or keeps any carriage, carts, hand carts, by-cycles, cycle rickshaws or cycle van without registering the same as required by these rules, the City Corporation or any person authorized by it in this behalf may seize and detain such carriage, carts, hand carts, by-cycles, cycle rickshaws or cycle van (provided the same be not employed at the time of seizure in the conveyance of any goods) together with the animals, if any, drawing the carriage or cart and all police officers are required on the application of the Mayor, or of any person duly authorized by him in this behalf, to assist in the said seizure.

(2) After such seizure, the person duly authorized by the City Corporation in this behalf shall forthwith issue a notice in writing that, after the expiration of ten days, he shall sell such carriage, carts, hand carts, by-cycles, cycle rickshaws or cycle van and animals, if any, by auction at such place as may be specified in the notice and if any tax together with the cost arising from such seizure and custody, remains unpaid for ten days after the issue of such notice, such person may sell the property seized for payment of the said tax and all expenses occasioned by such non-payment, seizure, custody and sale.

(3) The surplus sale-proceeds (if any) shall be credited to the City Corporation Fund, and may be paid, on demand to the person concerned who established his right to the satisfaction of the Mayor or in a court of competent jurisdiction :

Provided that if at any time before the sale is concluded, the person whose carriage, carts, hand carts, by-cycles, cycle rickshaws or cycle van and animals, if any, have been seized, tenders to the City Corporation, the amount of all the expenses incurred and the tax payable by him, the City Corporation shall forthwith release the property so seized.

CHAPTER X

TAXES OF THE NATURE OF TOLLS

63. Existing toll-bars. - Unless otherwise directed by the Government, a City Corporation shall continue to own and manage all existing toolbars on roads or bridges inherited by it as successor of the defunct Paurashava and the profits derived therefrom shall be carried to the credit of the Corporation Fund.

64. Establishment of new tool-bar. - A City Corporation may, with the sanction of the Government, establish a tool-bar and levy toll on any road or bridge which it may have constructed and which is managed by it, or at any place within the City Corporation adjacent to such road or bridge at which toll may be conveniently levied ; and the amount of toll realized therefrom shall be deposited to the credit of the Corporation Fund :

Provided that no such toll-bar shall be established or maintained or tolls levied, otherwise than for the purpose of recording the expenses incurred in constructing the road or bridge and in maintaining the road or bridge in repair for the five years next after the construction or improvement thereof, together with interest on such expenses as provided in rule 65.

65. Publication of expenses on road or bridge. - Whenever a toll-bar shall have been established and toll levied as provided in rule 64, the City Corporation shall, at the end of each financial year, publish by causing it to be posted at their office and at such other places, if any, as may be specified by the Government, an abstract of account showing -

(a) the amount of expenses incurred in the construction of such road or bridge and in the maintenance of the same;

(b) the amount of interest which has accrued thereon at the annual rate of fifteen per centum ; and

(c) the amount which has been received from the said toll-bar since its establishment ;

and, as soon as such expenses and interests shall have been recovered as aforesaid, such toll-bar shall be remove and toll shall no longer be levied on such road or bridge.

66. Rate of tolls to be published. - When it has been decided with the sanction of the Government that tolls shall be levied on any road or bridge, the City Corporation shall, from time to time, make and publish an order, subject to the approval of the approval of the Government, specifying the rates at which such toll shall be levied.

67. Table of toll to be hung up. - The City Corporation shall cause a table of tolls legibly written in Bengali and English to be hung up in some conspicuous position near every toll-bar so as to be easily read by all persons required to pay the toll.

68. Lease of toll-bar. - (1) A City Corporation may lease out a toll-bar vested in it.

(2) Toll-bars shall not be leased out for more than one year except with the permission of the Government which may allow such lease up to a period of four years.

(3) The lease may be given by public auction and the time and place of the auction shall be notified in such manner as the City Corporation may decide :

Provided that at least 15 days' notice shall be given for the auction.

(4) The auction will be conducted by the Mayor or Deputy Mayor or by such persons as the Mayor may authorize in his behalf in writing.

(5) The lessee may be required to deposit such earnest money as the City Corporation may demand.

(6) The lessee shall be required to execute an agreement which should lay down, among other things, -

(a) the amount to be paid by the lessee and the installments in which it is to be paid ;

(b) rates to be charged from the public ; and

(c) lessees' responsibility for care and maintenance of the road or bridge.

69. Composition of toll. - The City Corporation when managing the toll-bar directly, or the lessee of any toll-bar, may compose with any person for a certain sum to be paid by such person for any goods, vehicles or animals kept by him and required to cross the toll-bar, in lieu of ordinary toll payable.

70. Toll must be prepaid. - Any collector, or lessee of tolls or his agent, may, subject to the provisions of rule 69, refuse to allow any goods, vehicles or animals to cross a toll-bar until the proper toll has been paid.

71. Cancellation of lease. - Any lessee or his agent who demands or takes higher tolls than the tolls authorized under these rules shall, in addition to any other penalty to which he is liable, also render the lease liable to be cancelled.

72. Police officer to assist. - In all cases of resistance to the person authorized to collect tolls, police officers shall, when so required, assist the person collecting tolls and, for the purpose, shall have the same powers as they have in the exercise of their ordinary police duties.

73. Seizure of goods, etc, in the case of default. - (1) If the toll due on any motor vehicle, carriage, cart, goods or animal is not paid on demand, the person authorized to collect the same may seize such motor vehicle, carriage, cart, goods or animal and shall grant the person a receipt therefor, and shall immediately bring to the notice of the City Corporation or any officer authorized by the City Corporation in this behalf about the fact of such seizure.

(2) After such seizure the Mayor or an authorized officer shall forthwith issue a notice in writing that, after the expiration of ten days, he may sell the property so seized by auction at such place as he may state in the notice ; and if any toll, together with the cost arising from such seizure and custody, remain undischarged for ten days after the issue of such notice, he may sell the property so seized for discharge of the toll, and of all expenses occasioned by such non-payment, seizure, custody and sale.

(3) If the goods seized under sub-rule (1) are subject to speedy and natural decay may forthwith be sold under orders of the authorized official.

(4) The sale-proceeds shall be credited to the Corporation Fund and the surplus sale-proceeds, if any, may be paid on demand to the person concerned within a period of one year who establishes his right to the satisfaction of the City Corporation or in a court of competent jurisdiction ; and if no demand is made withing a year of the date of sale, the surplus sale proceeds shall from part of the Corporation Fund ;

Provided that, if at any time before the sale has been concluded, the person whose property has been seized shall tender to the City Corporation the amount of all the expenses incurred and of the toll payable, the City Corporation shall forthwith release the property so seized.

CHAPTER XI

TAX ON ADVERTISEMENT

74. Tax on advertisement. - (1) When it has been decided with the previous sanction of the Government t levy tax on advertisement, the City Corporation shall, at a meeting, make an order that any person intending to erect a structure on a private land or building or on a City Corporatin land or building for display of advertisement by signs (neon signs or plastic signs), shall be required to obtain prior permission in respect of every such advertisement from the City Corporation on payment of such amount of tax as may be determined by it subject to the maximum specified in the Model Tax Schedules.

(2) Such order shall be published by hanging a copy thereof on the notice board of the City Corporation office and through local newspapers in Bengali and English before the beginning of the financial year in which such tax will first take effect.

(3) The City Corporation may require the aforesaid person (advertiser) to furnish such particulars and to produce such documents and may be required to determine the tax payable under this rule.

(4) In any City Corporation wherein a tax has been imposed, the persons intending to erect structure for the purpose of displaying advertisement shall, on obtaining permission connected therewith, pay annually to the City Corporation the amount of tax determined by it and obtain receipt therefor.

(5) The receipt issued shall contain the description of the advertisement, its measurement, location and the amount of tax paid alongwith the name of the persons to whom it is issued and shall be produced for inspection whenever demanded by an official of the City Corporation.

75. Maintenance of a list of persons taxed. - The City Corporation shall cause to be prepared and entered in a book to be maintained by it a list of persons who paid tax in respect of advertisement.

76. Liability of persons displaying advertisement by signs before coming into force of these rules. - On the coming into force of these rules, every person who displays advertisement (by neon signs or plastic signs) shall be required to obtain receipt on payment of such amount of tax as may be determined by the City Corporation.

CHAPTER XII

OTHER TAXES, RATES, CESSES AND FEES

77. levy of other taxes. - While sanctioning any other proposal of the City Corporation to levy tax, rates, cesses and fees the Government may give direction as to the manner in which it shall be enforced.

78. Repeal. - The Municipal Committee (Taxation) Rules, 1960 shall, so far as applicable to the City Corporation, stand repealed.

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