The Treasury department manages the finance of the Council and is therefore responsible for amongst other the preparation of Annual estimates and Financial statements.

The department consists of the following sections:

1. Establishment
2. Income – responsible for the collection of all revenues of the council.
3. Expenditure and stores
4. Payroll

GENERAL RATE

The Council levies a rate on the owner of any immovable property included in the valuation list, the net annual value of which exceeds 1,750 rupees.

The General Rate presently payable are as follows:

Any general rate levied in respect of any year shall become due as from 1 July each year and may be paid in two equal instalments, the first on or before 31^st July and the second on or before 31^st January.

Where any general rate is not paid within the appropriate periods prescribed in the regulations –

1. a surcharge of 10 per cent is made on the amount of the rate due and payable;
2. the Council, within one year of the date on which the rates becomes due take appropriate for the recovery of the rate.

The Council grants to any ratepayer such time for payment as it thinks fit not exceeding 4 months where it is satisfied that the ratepayer is unable to pay the rate and surcharge due otherwise than by installments.

The general rate is due and payable notwithstanding the fact that the ratepayer has not received a claim for such rate.

MAKING OF VALUATION LISTS

The Valuation List of all immovable properties is prepared by the Valuation Officer

Where additions, improvements or alterations are made to any immovable property, the immovable property shall be assessed as soon as may be after the completion of such additions and improvements.

Such additions, improvements, and alterations shall be reported forthwith to the Council on a prescribed form by the owner of the property. Failure to do so shall constitute an offence liable to a fine not exceeding Rs 5,000.

RETURNS

Where a new valuation list is to be made, the Valuation Officer may serve a notice on the occupier, owner or lessee of any premises in the municipal area, or on any one or more of them, requiring him or them to make a return containing such particulars as may be reasonably required for the purpose of enabling him accurately to compile the list.

The Valuation Officer may, in connection with a proposal which has been made for the alteration of a valuation list, serve a notice on the occupier, owner or lessee of any premises in the area or any one or more of them requiring him or them to make a return containing such particular as may be reasonably required for the purpose of enabling him to decide whether or not to make or, as the case may be, to object to the proposal.

Every person on whom a notice to make a return is served by the valuation office, shall within 21 days after the date of the service of the notice, make a return in such form as is required in such notice and deliver it in the manner so required to the Valuation Officer.

Where any person on whom notice has been served fails without reasonable excuse to comply with the notice or supplies information which is false or calculated to mislead the Valuation Officer, he shall Commit an offence and shall for each offence be liable on conviction to a fine not exceeding 5,000 rupees.

Any person who, in a return , makes a statement which he knows to be false in a material particular, shall commit an offence and shall, on conviction, be liable to a fine not exceeding Rs 10,000 or to imprisonment for a term not exceeding 12 months.

ALTERATION OF VALUATION LISTS

The Council or any ratepayer aggrieved –

1. by the inclusion in, or omission from, the valuation list of any property; or
2. by any value ascribed in the valuation list to a property or by any other statements made or omitted to be made in the valuation list with respect to a property,

may make a proposal for the alteration of the list accordingly.

The Valuation Officer may make a proposal for any alteration of the valuation list.

RATE TO BE LEVIED NOTWITHSTANDING APPEAL

Any rate in respect of which the valuation list is conclusive shall be made and levied in accordance with the valuation list in force for the time being, and shall be collected and be recoverable notwithstanding any appeal which may be pending with respect to the list.

TENANT’S TAX

A Council levies a tenant’s tax on every tenant of immovable property situate within its boundaries and used for commercial, industrial, professional purposes and activities other than private residential purpose.

1. The owner of the property shall within 7 days after the property has been let, send to the Council a return showing the name of the tenant and the amount of the rent;
2. The tenant or occupier of the property shall within 7 days after renting or occupying the property, send to the Council a return showing the name and address of the owner of the property, the situation of the property and the amount of the rent paid by him.
3. The owner and the tenant or occupier of the property shall within 7 days after the tenant or occupier has vacated the property, inform the Council in writing of the fact;
4. The owner and the tenant or occupier of the property shall notify the Council of any increase of reduction in rent within 7 days after the increase or reduction takes effect.

Any owner, tenant or occupier who makes a false return or otherwise fails to comply with this section, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees.

ENTERTAINMENT TAX

The Council may charge any levy on all payments for admission to any entertainment held within its administrative boundaries on entertainment duty of an amount representing 10 per cent of the payment for admission.

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