P.M. Bhat, Member, Mysore Grahakara Parishat writes
The Self Assessment Scheme of Property Tax was implemented all over Karnataka from April 1, 2005. As the name itself makes it clear, each property owner assesses the property tax due on his/her property and pays it to the City Corporation. The City Corporation scrutinizes these returns and if there is underpayment, issues a demand notice to the owner for the arrears.
But this is not the way it worked in actual practice till now. Unless the tax returns are prepared by the tax preparers who sit in the zonal offices, it was very likely that the Corporation officials would not accept the tax returns. "Self Assessment" had lost all meaning.
But now the Commissioner of MCC, Mr. K.S. Raykar and the Revenue Officer Ms. D. Bharati have restored the meaning of SAS. A notice (No. HAPR 1/08-09 dated 09-04-09) has been issued to all assistant commissioners and assistant revenue officers of Mysore City Corporation instructing them to accept the self assessed property tax paid by the property owners. A self-assessed property tax can not be rejected. If the self assessment is defective, MCC officers have been asked to issue an endorsement to the property owner.
MCC Commissioner and Revenue Officer are to be congratulated for reviving the true spirit of the SAS. Property owners can now pay their taxes without much hassle. If property tax is paid before the end of June, the owners can avoid the monthly late payment penalty of 2%. If the tax is paid in April itself, they can avail of a rebate of 5%.
In this connection, a delegation from MGP met with the Commissioner and the Revenue Officer and urged them to implement all the provisions of the Karnataka Municipal Corporations Act relating to property tax. The Commissioner said that there are some legal hurdles. Clarifications have been sought from the state government. They will be placed before the City Council (which can not meet till the Election Code is lifted) and a decision taken by the City Council.