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THE
CITY CORPORATIONS (TAXATION)
RULES, 1986
[Dhaka, the 24th February 1986]
[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 |
