The Government of Himchal Pradesh on 26th April 2022, has published the Municipal Council Kangra (Property Taxation) Bye-laws, 2021 which shall come into force from 2nd May 2022.
As per the bye-law every person who is liable to pay any of the property tax shall pay the same at the Head Office of the Municipality or at such other place(s) and time as may be specified by the Executive Officer as the case may be.
However, the payment of tax shall be made either by cash or cheque or through Bank Draft drawn in favour of the Executive Officer, (Municipal Council) Kangra, payable at or through RTGS/online payment mode in the Bank Account of Municipal Council Kangra, declared for the said purpose by the Executive Officer, as the case may be.
The Demand of property tax shall be raised annually by issuing a single property tax bill on form-B or through online mode for each unit of a property. The service of bill shall be effected by hand through special messenger and in case owner or occupier upon whom the bill is to be served is living outside the municipal limits, the bill shall be issued by post under certificate of posting or by registered/ speed post or through online mode/SMS.
In case the owner or occupier avoids by hand service of the bill, service of the bill shall be effected by affixing the bill in presence of two witnesses on the unit of the property to which the bill relates. In case the owner or occupier upon whom the property tax bill has been served fails to make payment of the property tax within the due date, the property tax shall be recovered by the Executive Officer or by the officer/official authorized by him in this behalf by initiating appropriate process under the provisions of Section 86 of the Act.
The tax for the ensuring year shall be paid either in lump-sum with in 30 days at the beginning of the financial year i.e. up to 30th April or in two half yearly installments. The first installment to be paid by 30th April and second installment by 30th October every year.
A unit of building or of a tenement reserved by the owner for his own occupation shall be deemed to be occupied, whether it is actually occupied by the owner or not;
Any unit of building or of a tenement used or intended to be used for the purpose of any industry which is seasonal in character shall not be deemed to be vacant merely on account of its being unoccupied and unproductive of rent during such period or periods of the year in which seasonal operations are normally suspended.
