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Assessment


A) Determination and fixation of Annual valuation during General Revision and Interime Assessment for the period in between two General Revision and other cases.

B)  Arrangement of Review Hearing

C) Mutation, separation of Assessment and Amalgamation of premises of Assessment Deptt. And Borough office. 

D) Preparation of certified copy Assessment Book.
 

 
Determination and fixation of Annual Valuation during General Revision and Interime Assessment for the period in between two General Revision and other cases

i)    DETERMINATION OF ANNUAL VALUE 

Annual Valuation of Properties is determined following MIC resolution dt. 29.10.1994 till General Revision w.e.f. 01.04.2005.

 ii)   REVIEW

            a) 51 nos review committee has been formed.  (Annexure I enclosed)

            b) General Revision Review Committee w.e.f. 1/4/05 


      INTERMEDIATE REVIEW COMMITTEE

      1. Sri DEBASISH CHAKRABORTY - Chairman Review Committee.

      2. Sri MAMATA JAISWAL - Member

      3. Sri IMTIAZ AHMAD - Member.

      IMPOSITION OF PROPERTY TAX

      For the purpose tax on the Annual Value of Lands & Building comprised in a holding is determined.

      A) i) Where the annual value of lands and buildings does not exceed nine hundred and ninety nine rupees, the Property tax shall be determined in accordance with the following formula.

      (Annual Value/100 + 10) percent of the annual value. 
       
          ii) Where the annual value of lands and buildings exceeds nine hundred and ninety nine rupees, the property tax shall be determined in accordance with the following formula:

     (Annual Value/1000 + 22) percent of the annual value.

 The percentage not more than forty percentage such above is valid from 1/10/94 to 31/03/05

      iii) GENERAL REVISION w.e.f. 1/4/05.

    H.M.C has published the G.R w.e.f. 1/4/05 of ward nos.
   1, 2, 3, 4, 5, 8, 9, 11, 12, 13, 14, 16, 17, 18, 19, 29, 39, 42, 44, 45, 46, 47, 48, 49 & 50. 

      iv) Rate of General Revision w.e.f. 1/4/05.

      V) Imposition of property Tax (G.R.):

For the purpose tax on the annual value of lands & building comprised in a holding is determined.

 (a) Where the annual Value of lands and Buildings does not exceed nine hundred and ninety nine Rupees, the property tax will be determined in accordance with the following formula.

        (Annual Value +10)/1000 percent of the annual value.

          The percentage is not more than thirty percent. 
 
 (b)
  Where the annual value of Land and Buildings exceed nine hundred and ninety nine rupees, the property tax shall be  determined in accordance with the following formula:

        (Annual value + 20) / 1000 percent of the Annual value.

      VI) Notice of individual holding of published wards are being sent.

     VII) Application for Review. 

    VIII)    Review committee considered the Annual vale and then bill is served.

     
B) REVIEW HEARING
 

For Intermediate Assessment before 1.4.05

Objection is respect of A.V. in case of Assessment should be submitted within one month after receiving of the Inter Assessment notice. Then A.V. is considerd by the Review Committee.


ii) GENERAL REVISION HEARING:

Objection should be submitted within one month after receiving of such notice then A.V. is considered by the respective Review Committee. When A.V is less than 20,000 the review will be heard by the respective ward review committee. And if the A.V. is more than 20000 the review of the matter will be heard by the central review committee at the HMC Head office.

C) MUTATION, SEPARATION & AMALGAMATION 

i) Where the applicant purchase the whole premises number this cases are called absolute mutation which are to be submitted in form-1.

ii) Where the applicant purchases the part of premises, these cases is called separation case, this type of application is to be submitted in Form-2.

iii) Where more than one premises or part applied for amalgamation of Assessment these type of applications are to be submitted in Form-3.


iv) All types of appointment of taxes should be submitted in Form-2.


v) All forms are to be procured from the Stores Deptartment of H.M.C Head office on payment of Rs. 5/- each.


vi) Document required for Mutation, Separation & Amalgamation  


ABSOLUTE MUTATION:

Fill up form1 (Original) photo copy of Deeds along with Deed plan or other documents upto date tax, clearance certificate and affidavit in original (Notary), current certified copy of Assessment copy of Assessment book, Parcha along with surching report etc.


SEPARATION :

Fill up the form -2 (original) photo copy of  Deeds along with the Deed plan or other documents, upto date Tax Clearance Certificate and affidavit in original (Notary) current certificate copy of Assessment book, parcha along with surching report etc.


AMALGAMATION:

Fill up the form 3(Original) photo copy of Deeds along with Deed plan or other documents, upto date T.C.C and affidavit in original (Notary), current certified copy of Assessment Book, Parcha along with surching report etc.In case of Mutation of on succession groundís separate affidavit (Ist case Judicial Magistrate) and from no.1 are to be submitted stating the legality of the claim of mutation of names, in case of will along with probate is t be submitted.. 
 
 
All types of apportionment cases are to be submitted in Head Office.

All types of mutation, separation and amalgamation cases should be submitted in respective Borugh offices.

Address of Head Office and Borough offices and their contact nos. are given in the Contact Us Page. 

 


 D)   PREPARATION OF CERTIFIED COPY OF ASSESSMENT BOOK


      Applicants who is required the certificate copy of Assessment Book may apply through prescribe from on payment of Rs5/- along  with relevant blank proforma of A.B. on usual charges Rs.10/- which may be available at store Dept, H.M.C.after acquiring the  relevant proforma the applicant will have to submit the same before Record Deptt.Ground Floor, H.M.C. head office with a  submission fees of Rs 11/- and final certified copy will be issued by the record Deptt.H.M.C. after aquiring the relevant proforma  the applicant will have to submit the same before Record Deptt.Ground floor, H.M.C. head office with a submission fees of rs.11/-  and final certified copy will be issued by the record Deptt,H.M.C.



Special Review Committee for Borough Nos. I - V
Above Rs. 20,000/-
1 Sri Debasish Chakraborty, MMIC
2  Sri Imtiaz Ahmed, MMIC
3  Smt. Mamata Jaiswal, MMIC
4  Smt. Mala Ghosh, MMIC
5  Sri Ramlal Chatterjee, MMIC
6  Smt. Sima Naskar, Leader of Opposition
7  Sri Nilay Ghosal, Councillor
Presiding Member may be decided in MIC Meeting or among themselves
Review Committee for Borough No. I (Up to Rs. 20,000/-)
Ward No. 1 Ward No. 4 Ward No. 7
Sri Goutam Roy (Presiding Member) Sri Goutam Roy (Presiding Member) Sri Goutam Roy (Presiding Member)
Sri Mritunjoy Das Smt. Malabika Saha Smt. Malabika Saha
Smt. Mira Manna Smt. Sampurna Chakraborty Sri Manik Chakraborty
Smt. Aparna Bose Smt. Mousumi Ghosh Smt. Aparna Bose
Ward No. 2 Ward No. 5 Ward No. 8
Sri Goutam Roy (Presiding Member) Sri Goutam Roy (Presiding Member) Sri Goutam Roy (Presiding Member)
Smt. Kaveri Moitra Sri Mritunjoy Das Sri Mritunjoy Das
Sri Chanchal Hazra Sri Chanchal Hazra Smt. Kaveri Moitra
Smt. Tandra Basu Smt. Debika Roychowdhury Sri Sanjay Singh
Ward No. 3 Ward No. 6 Ward No. 9
Sri Goutam Roy (Presiding Member) Sri Goutam Roy (Presiding Member) Sri Goutam Roy (Presiding Member)
Smt. Mira Manna Smt. Soma Das Sri Chanchal Hazra
Smt. Sampurna Chakraborty Sri Manik Chakraborty Smt. Mira Manna
Sri Mintu Khanra Sri Jagai Dey Sri Samar Singh
Ward No. 11
Sri Goutam Roy (Presiding Member)
Smt. Sampurna Chakraborty
Sri Manik Chakraborty
Smt. Debika Roychowdhury
Review Committee for Borough No. II (Up to Rs. 20,000/-)
Ward No. 10 Ward No. 14 Ward No. 17
Smt. Abha Mukherjee (Presiding Member) Smt. Abha Mukherjee (Presiding Member) Smt. Abha Mukherjee (Presiding Member)
Sri Onkar Banerjee Smt. Supriya Ghosh Smt. Mina Singh
Smt. Mina Singh Sri Onkar Banerjee Smt. Reshma Ali
Sri Samar Singh Smt. Tandra Bose Sri Sanjay Singh
Ward No. 12 Ward No. 15 Ward No. 18
Smt. Abha Mukherjee (Presiding Member) Smt. Abha Mukherjee (Presiding Member) Smt. Abha Mukherjee (Presiding Member)
Smt. Supriya Ghosh Smt. Reshma Ali Sri Onkar Banerjee
Smt. Reshma Ali Smt. Mina Singh Smt. Supriya Ghosh
Sri Samar Singh Sri Samar Singh Smt. Aparna Bose
Ward No. 13 Ward No. 16 Ward No. 19
Smt. Abha Mukherjee (Presiding Member) Smt. Abha Mukherjee (Presiding Member) Smt. Abha Mukherjee (Presiding Member)
Sri Onkar Banerjee Sri Sanjay Singh Smt. Mina Singh
Smt. Mina Singh Sri Onkar Banerjee Smt. Reshma Ali
Smt. Aparna Bose Smt. Supriya Ghosh Sri Samar Singh
Ward No. 29
Smt. Abha Mukherjee (Presiding Member)
Sri Onkar Banerjee
Smt. Supriya Ghosh
Sri Sanjay Singh
Review Committee for Borough No. III (Up to Rs. 20,000/-)
Ward No. 20 Ward No. 23 Ward No. 26
Md. Nasiruddin (Presiding Member) Md. Nasiruddin (Presiding Member) Md. Nasiruddin (Presiding Member)
Sri Debasish Ghosh Smt. Aparna Bose Sri Debasis Ghosh
Smt. Sima Rit Sri Debasis Ghosh Smt. Pranati Pakhira
Smt. Mousumi Ghosh Smt. Pranati Pakhira Smt. Mousumi Ghosh
Ward No. 21 Ward No. 24 Ward No. 27
Md. Nasiruddin (Presiding Member) Md. Nasiruddin (Presiding Member) Md. Nasiruddin (Presiding Member)
Smt. Pranati Pakhira Sri Debasis Ghosh Sri Debasis Ghosh
Smt. Alakananda Ghosal Smt. Alakananda Ghosh Smt. Pranati Pakhira
Smt. Aparna Bose Sri Samar Singh Smt. Mousumi Ghosh
Ward No. 22 Ward No. 25 Ward No. 28
Md. Nasiruddin (Presiding Member) Md. Nasiruddin (Presiding Member) Md. Nasiruddin (Presiding Member)
Sri Gopal Patra Sri Gopal Patra Sri Debasis Ghosh
Sri Debasis Ghosh Sri Debasis Ghosh Smt. Pranati Pakhira
Smt. Mousumi Ghosh Smt. Sima Rit Smt. Mousumi Ghosh
Ward No. 43
Md. Nasiruddin (Presiding Member)
Smt. Pranati Pakhira
Sri Debasis Ghosh
Smt. Mousumi Ghosh
Review Committee for Borough No. IV (Up to Rs. 20,000/-)
Ward No. 30 Ward No. 33 Ward No. 36
Smt. Kaveri Ghosal (Presiding Member) Smt. Kaveri Ghosal (Presiding Member) Smt. Kaveri Ghosal (Presiding Member)
Sri Chiranjib Chanda Smt. Aklima Banu Smt. Aklima Banu
Smt. Aditi Dasgupta Smt. Aditi Dasgupta Sri Pradip Tewari
Sri Mintu Khanra Sri Buddhadeb Sarkar Sri Mintu Khanra
Ward No. 31 Ward No. 34 Ward No. 37
Smt. Kaveri Ghosal (Presiding Member) Smt. Kaveri Ghosal (Presiding Member) Smt. Kaveri Ghosal (Presiding Member)
Sri Buddhadeb Sarkar Sri Chiranjib Chanda Smt. Aklima Banu
Sri Pradip Tewari Smt. Aklima Banu Smt. Aditi Dasgupta
Sri Chiranjib Chanda Sri Mintu Khanra Sri Buddhadeb Sarkar
Ward No. 32 Ward No. 35 Ward No.  38
Smt. Kaveri Ghosal (Presiding Member) Smt. Kaveri Ghosal (Presiding Member) Smt. Kaveri Ghosal (Presiding Member)
Smt. Aditi Dasgupta Smt. Aditi Dasgupta Sri Arindam Bose
Smt. Debika Roychowdhury Sri Chiranjib Chanda Sri Chiranjib Chanda
Sri Pradip Tewari Smt. Debika Roychowdhury Sri Mintu Khanra
Ward No. 40
Smt. Kaveri Ghosal (Presiding Member)
Smt. Aklima Banu
Sri Chiranjib Chanda
Sri Buddhadeb Sarkar
Review Committee for Borough No.V (Up to Rs. 20,000/-)
Ward No. 39 Ward No. 44 Ward No. 47
Sri Amitava Basu (Presiding Member) Sri Amitava Basu (Presiding Member) Sri Amitava Basu (Presiding Member)
Smt. Swapna Bhattacharya Smt. Swapna Bhattacharya Smt. Swapna Bhattacharya
Sri Samar Kundu Smt. Tandra Bose Sri Arindam Bose
Smt. Ashima Pathak Smt. Ashima Pathak Smt. Anwara Begum
Ward No. 41 Ward No. 45 Ward No. 48
Sri Amitava Basu (Presiding Member) Sri Amitava Basu (Presiding Member) Sri Amitava Basu (Presiding Member)
Sri Arindam Bose Sri Arindam Bose Smt. Ashima Pathak
Sri Ashima Pathak Smt. Ashima Pathak Sri Samar Kundu
Sri Jagai Dey Smt. Anwara Begum Sri Tandra Bose
Ward No. 42 Ward No. 46 Ward No. 49
Sri Amitava Basu (Presiding Member) Sri Amitava Basu (Presiding Member) Sri Amitava Basu (Presiding Member)
Sri Samar Kundu Smt. Ashima Pathak Sri Jagai Dey
Sri Arindam Bose Sri Arindam Bose Sri Samar Kundu
Smt. Anwara Begum Sri Jagai Dey Sri Arindam Bose
Ward No. 50
Sri Amitava Basu (Presiding Member)
Smt. Swapna Bhattacharya
Smt. Ashima Pathak
Smt. Tandra Bose



       Chart Applicable for common Settlement


           Description of Property                Cost per Area/sqft 

  1.  1st class Marble Floor Pucca House               1st Floor Rs 50.00
                                                                        2nd Floor and More Rs.40.00

     
  2.  Mosaic Floor, Pucca House                            1st Floor Rs.35.00
                                                                         2nd Floor Rs25.00 


  3.  Cement Floor, Pucca House                          1st Floor Rs.35.00
                                                                        2nd Floor and more Rs.25.00


  4.  Asbestos ceiling, Pucca House                      1st Floor Rs.20.00
                                                                        2nd Floor and more Rs.25.00


                                                  Chart of Cost of Land / Katha

  
SL.No  Width of Road               Ward No (1-44)         Ward No (45-50 and Added areas of 9-22)

1.       3.5 m common passage  Rs. 6,000.00                              Rs. 3,000.00

2.       3.5 m                            Rs. 10.000.00                            Rs. 5,000.00

3        3.51m - 70m                  Rs.14, 000.00                            Rs. 7,000.00

4        7.01m - 10m                  Rs.20, 000.00                            Rs. 10,000.00

5.       10.1m-15.0m                  Rs.24, 000.00                           Rs.12, 000.00

6.       15.01m-and more           Rs.30, 000.00                           Rs.15, 000.00


 Any additional asset if used for any commercial purpose will be subject to 50% surcharge


Based on Annual Valuation (Rental Basis)


Description of Asset                                                                     Monthly rate/Area Sq.ft


1. Common marble, 1st class mosaic pucca house                                                                                                       Rs.1.50

2. Common Mosaic Floor Pucca house                                                                                                       Rs.1.00

3. Common cement Floor Pucca house                                                                                                       Rs.0.60

4. Asbestos Ceiling / Same type of ceiling pucca house                                                                                                       Rs.0.40


Any additional asset if used for the purpose is subject to 50%surcharge

This renewed valuation and asset tax is applicable from 1.04.2007.Other information can be obtained from the H.M.C. working area/zone or Borough offices.

Copyright 2007 by www.hmc.org.in. All Rights Reserved.