MUNICIPAL CORPORATION OF DELHI
(ASSESSMENT & COLLECTION DEPARTMENT)
SPM Civic Centre, 20th floor, Minto Road
NEW DELHI-110002
PUBLIC NOTICE
SPECIAL SETTLEMENT SCHEME (2011-12) FOR PROPERTY TAX
ATTENTION: PROPERTY OWNERS / TAX PAYERS - LAST OPPORTUNITY
With a view to benefit the Property Owners /Taxpayers within the jurisdiction of MCD, a Special Settlement Scheme (2011-12) for -(i) Ex-parte Assessment under old system (Rateable Value) and (ii) Self Assessment under Unit Area Method (UAM) w.e.f. 1-4-2004 onwards (Annual Value) has been launched, providing full (100%) waiver of interest amount and full immunity from penalty, subject to up-to-date payment of Property Tax. The scheme does not cover the current FY 2011-12 and interest on tax under UAM for the year will be leviable as per the DMC Act. The settlement orders will only be announced if the applicant assures payment on receipt of the orders, as it has been the experience that a good number of applicants, on receipt of the orders does not keep time schedule for payments as per the settlement orders on one pretext or the other defeating the very purpose of the Settlement Scheme. The scheme comes into effect from 15.11.2011 and will remain open till 31.12.2011. The scheme is as under:-
(A) Settlement Scheme of Ex-parte Assessment under Rateable Value Method (RV):
1. Application under the Scheme can be made by earlier/present owner/occupier of the property;
2. Applications for settlement under the Scheme will be received till 31.12.2011;
3. Applications on plain paper must be accompanied with (a) self-computation of the RV of the property (b) payment of tax on such RV for the period from which such RV is effected till 31.3.2004 (c) documentary evidence in support of self-computed RV and in absence of documentary evidence, an affidavit claiming correctness of basis of self-computed RV;
4. On receipt of such applications, the Assessing Authority may call the applicants for obtaining supporting evidences and shall dispose of the applications within one month of their receipt but maximum by 31.01.2012. The settlement will only be announced if the applicant assures payment on receipt of such orders;
5. The applicant shall pay the balance if due, on settlement, within 15 days of such settlement as ordered by the Assessing Authority to avail the benefits of the scheme.
6. Any assessee whose earlier rectification application is pending with or rejected by the Department, shall have to file a fresh application to avail benefit of the Scheme;
7. After the closure of the Scheme, there shall be no settlement (rectification/review) of ex-parte assessment (except rectification of arithmetical & clerical errors u/s 176) and all the earlier requests for rectification/review/reassessment made by a taxpayer shall stand disposed of;
8. The Scheme is also applicable to all those property tax payers / owners whose assessments have been made on merits under old system (RV Method), but have outstanding arrears of Property Tax. Such persons shall pay on or before 31.12.2011 the outstanding taxes with full waiver of interest and full immunity from penalty thereon.
(B) Settlement Scheme for cases under Unit Area Method w.e.f. 1.4.2004 onwards
1) All those property tax payers / owners / occupiers, who have not paid tax and not filed returns under Unit Area Method applicable w.e.f.1.4.2004 are required to file Self-Assessment Property Tax Returns (PTR) alongwith payment of Property Tax w.e.f.1-4-2004 and onwards as per the Unit Area Method. In case, the scheme is to be availed for the year after financial year 2004-05, the proof of ownership of the land and building for determining the cut-off date for levy of property tax, will have to be furnished. Any one of the documents like electricity bill, water bill, ownership documents, gas connection etc. will suffice as to evidence of cut off date if after 1-4-2004. The taxpayers will attach such evidence alongwith the PTR and pay the tax computed on self assessment, with 100% waiver of interest and full immunity from penalty thereon.
2) All those property tax payers / owners, who have filed irregular / wrong / incorrect Property Tax Return under UAM and have paid less property tax as against the actual tax payable will file the self-assessment PTR for that financial year alongwith proof of payment of self-assessed tax and pay the difference of tax still due with 100% wavier of interest and full immunity for penalty thereon.
3) All those property tax payers / owners whose assessments have been made under UAM but have not paid outstanding arrears of property Tax will pay the tax with 100% waiver of interest and full immunity from penalty thereon.
4) In the event of non-availing of the above benefits of the Scheme by the eligible property owners, such property owners shall be precluded from objecting to the assessments made under the provisions of the DMC Act, and shall be liable to pay interest and liable to imposition of penalty as per the Act.
In case, any payment made through cheque is found dishonored, such taxpayers will be liable to repay the amount along with interest, penalty and other penal provisions as per the provisions of the DMC Act and Negotiable Instruments Act.
For full details and to avail the benefit of the above Scheme, all are advised to visit the offices of the Jt. Assessor & Collector / Dy. Assessor & Collector in the zones or the office of the Assessor & Collector (HQ), SPM Civic Centre, 20th floor, Minto Road, New Delhi-110002.
For any enquiry / clarification, the taxpayers can contact at telephone Nos. 23227009 (HQ), 23261725 (City Zone), 23970482 (Civil Lines Zone), 25726930 (Karol Bagh Zone), 25335959 (Najafgarh Zone), 27783287 (Narela Zone), 27573943 (Rohini Zone), 23670019 (S.P. Zone), 22824294 (Shahdra North), 22464523 (Shahdra South), 26188715 (South Zone) and 25133373 (West Zone) or log on to MCD’s Websites (i) www.mcdonline.gov.in (ii) www.mcdpropertytax.in.
Availing timely benefit of the above Scheme will save from prosecution of defaulters and attachment and auction of properties.
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