Assessment

 

1.MUTATION

FEE

 

 

 

 

 

 U/S 121 OF W.B.M (F. & A.) RULES,1999

Realisation of Mutation Fees.

 

121. Before making amendment and alteration of assessment list under clause (a) of sub-section (I) of section 113 read with section 116.

The Councillors shall realise  from the person who has succeeded by transfer or otherwise to the ownership of a holding a mutation fee which shall be-

 

1)In  the case of transfer by sale gift or otherwise;

a)Rs.25/- where the consideration money or the value of the property  as expressed in the instrument of transfer does not exceed Rs.10000/-

b)Rs.50/- where such  consideration money or   such value  exceeds  Rs 10001 but does not  exceed Rs. 25000/-

c)Rs.100/-where such   consideration money or   such value  exceeds  Rs 25000 but does not exceed Rs. 50000/-

d)Rs.200/-where such consideration money or such value  exceeds Rs.50000/-

 

2) In the of inheritance

a) Rs. 10/- where the  annual value  of the holding exceeds Rs.200/- but does not exceed Rs.500/-

b) Rs. 20/- where the  annual value  of the holding exceeds Rs.500/- but does not exceed Rs.1000/-

c) Rs. 50/- where the  annual value  of the holding exceeds Rs.1000/-but does not exceed Rs.5000/-

d) Rs. 100/- where such annual value of the holding exceeds Rs.5000/-

 

Such Mutation Fees shall be realised in Form 39

 

2. SURCHARGE

 

U/S 117 OF W.B.M ACT,  1993

@0.5% (half percent) of the present market value of the property whose deed of transfer of ownership (Sale/Gift etc.) was executed on or before 31st March, 2010 and in case of the property whose deed of transfer (sale/gift etc.) was executed on or after 01.04.2010, Surcharge will be levied in that case 1.00% (one percent) of the present market value of the property.

3. ASSESSMENT

CERTIFICATE

Vacant Land - RS.100/-

Annual Valuation of Holding Upto 2000-   RS.200/

Annual Valuation of Holding from 2001 to 5000- RS. 400/-

Annual Valuation of Holding above 5000- RS. 600/-

4. NOC FOR LAND CONVERSION

 

 RS. 500

5. AMALGA -  MATION FEE

Plots  abutting on the similar road will be allowed, if found as per prevailing rule,  on deposition of fees as given below:

 

Plot of Land Upto 5 Cottah ----RS 500/-

 

Plot of Land above 5 Cottah, for each Cottah of Land--- Rs.200/-

 

** Subject to revision as per decision of the Municipal Authority.