File No.

CDMA-14034/7/2017-K

MUNICIPAL ADMINISTRATION

SEC - CDMA

DEPARTMENT

Office of Director of Mpl. Administration,

Andhra Pradesh, Guntur

Dated.23.01.2017

Roc. No. 14034/7/2017/K3.

CIRCULAR
Sub:-

Levy of property tax with penalty on Unauthorized

Constructions made 1n Private land, Government land I
Municipal land, land under urban land ceiling or any other
category of land- Instructions- Issued.

Ref:- 1) This office letter No. 12213/2015/K3, dated 31.12.2015

addressed to the Government.
2) Circular Memo no. 67205/A 1/2015, dated 10.01.2017 from
MA&UD Department, Government of A.P.
***
The attention of all the Commissioners of Urban Local Bodies in the
State are invited to the references cited. In the reference 1st cited (Copy
enclosed), instructions have been issued to all the Commissioners of
Urban Local Bodies regarding increase of property tax collection in Urban
Local Bodies in the State.
2.

In the reference 2nd cited (Copy enclosed), Government have issued

direction to all the Municipal Commissioners of Municipalities and

Municipal Corporations in the State to levy property tax in respect of
buildings constructed unauthorisedly on Private land, Government land I
Municipal

land,

land

under

urban

land

ceiling

or

any

other

category of land where the holder of the building does not possess valid
documents in proof of title of such land with a penalty of one hundred
percent per annum of property tax levied till such unauthorized construction
IS

regularized or demolished. A copy of circular memo from

Circular on PT with penalty dated 18.01.2017

Government mentioned in the reference second cited is herewith

enclosed.
3.
After careful examination of the matter, the following
further instructions
are hereby issued to all Municipal
Commissioners in the State for implementation of the direction
issued in the reference second cited.
3-1.
Registers to be maintained
The registers to be maintained, lists to be prepared,
notices and receipts to be issued to levy property tax with
penalty for service shall be printed in PINK COLOUR to identify
that the tax and penalty are levied on the holder of the property
who does not possess any valid document over the land and is
not the owner.
3-2.

Monthly lists
The Bill Collector or Revenue Inspector or other outdoor
staff of Revenue Section shall submit the monthly list of their
respective ward separately other than the regular monthly lists in
PINK COLOUR and the lists shall contain the particulars of all
buildings constructed unauthorizedlyon private land, municipal
land, government land, land under urban land ceiling, endowment
land, wakf land or any other category of public land where the
holder of t he premises does not possess any valid document or
patta or possession certificate from Revenue Department.
These monthly lists shall be prepared without clubbing to the
regular monthly revision lists specified in Rule 12 of the A.P
Municipalities (Assessment of Taxes) Rules, 1990. Monthly list of
buildings shall be maintained in Form 1.
T he Revenue Officer or Revenue Inspector (where
Revenue Officer is not available) shall take a full size photograph
of the building and affix the same to the monthly lists duly
certifying the existence of the building, the date on which the
photograph is taken and the dimensions of the building.
3-3.
Preparation of special notices
(a) As soon as the property tax on buildings unauthorizedly
constructed and penalty leviable is determined by the
Commissioner, special notice shall be prepared for service
on theholder of the premises containing the property tax and
penalty to be levied and particulars of the building. The
special notice, among other information, shall also provide

File No.COMA-14034/7/2017-K SEC-COMA

that the holder of the premises may prefer, if required,

revision petition to the Commissioner against the property
tax and penalty levied within thirty days / fifteen days from
the date of service of special notice.
(b) In the Special Notice to be served for levy of property tax
and penalty, the following words shall be specifically
mentioned on the top of the notice:(1) Property tax with 100% penalty is levied on the building
constructed unauthorizedly on private land, municipal
la nd, government land, land under urban land ceiling,
endowment land, wakf land or any other category of
public land where the holder of the premises does not
possess document or patta or possession certificate
from Revenue Dept.
(2) Levy of property tax with 100% penalty shall not confer
any ownership on
the oland to the holder of the
premises
where
the
building
IS
constructed
unaut horizedly.
3-4.

Revision Petitions:
(a) The holder of the premises is entitled to file revision
petition to the Commissioner for levying property tax
and penalty within thirty (30) / fifteen(15) days from
the date of service of special notice levying property
tax and penalty.
(b) As soon as revision petitions are received in municipal
office from the holder of the premises against the
assessment of property tax made and penalty levied
by t he Commissioner, t he revision pet it ions shall be
entered in separate registers other than the normal
registers. Form-2 attached.
(c) T he Commissioner shall dispose all t he revision
petitions filed for levy of property tax and penalty
within 30 days from the date of receipt. The
procedure prescribed for the disposal of revision
petition for levy of property tax in normal course shall
be followed in the case of disposal of revision petition
filed in these cases also.
(d) The penalty levied on unauthorized construction made
on lands mentioned in para 1 shall be deemed to be

the property tax due and shall be collected along with

property tax. A person liable for payment of property
tax in this regard shall be liable for payment of
penalty also.

3-5.

Demand Registers

A separate Demand Register (MF No.1?) shall be

maintained for levy of property tax and penalty on the buildings
constructed unauthorizedly on the lands mentioned in para 1 of
the circular.
A separate Arrear Demand Register (M.F.No.22) shall be
maintained for the arrear of tax and penalty on buildings
constructed unauthorizedly on the lands mentioned in para 1 of
the circula r.

3-6.

Demand Notice

Demand Notice shall be prepared and served for payment

of property tax and penalty. At the top of the Demand Notice,
following two clauses shall be mentioned:
"(a) This Demand Notice is served for the payment of
property tax and penalty on the building constructed
unauthorizedly by the holder of the premises without valid
documents on private land, municipal land, government
land, land under urban land ceiling, endowment land, wakf
land or any other category of public land.
(b) Service of this Demand Notice does neither confer
ownership of the land to the holder of the premises
constructed unauthorizedly on such land nor regularize the
unaut horized canst ruct ion".
3-7.
Receipt of payment of property tax and penalty
A receipt shall be issued in PINK COLOUR to the holder of
the premises after payment of property tax and penalty. At the
top of the receipt following two clauses shall be mentioned.
(a) "The Receipt now issued is for the payment of property
tax
and penalty
levied on building constructed
unauthorizedly by the holder of the premises on private
land, municipal land, Government land, land under urban
land ceiling, Endowment land, wakf land or any other
category of public land without valid documents does not
confer ownership of the land to the holder of the premises
who has constructed the building unauthorizedly".
(b) This receipt does not regularize the unauthorized
const ruct ion.

File NO.COMA-14034/7/2017

-K SEC-COMA

4.
All the Commissioners of ULBs are hereby directed to
follow the above instructions scrupulously and any deviation in
this regard, will be viewed seriously and action will be initiated.
5.
Necessary changes in the ERP Application will be
developed and made available shortly.
Director of Municipal Administration
Enclosures:

As above

To
All the Commissioners of Municipalities and Municipal
Corporat ions
All Regional Directors of Municipal Administration are requested
to see that the above
instructions are carried out.
Copy submitted to Principal Secretary to Govt., MA&UD Dept.

Digitally 5

KUNAP
BABU
Date: 2
Reason:

ED

File No.COMA-14034/7/2017-K SEC-COMA

Form- 1lin PINK COLO URI

(See para 2(11)of the circular)
Monthlv List of Building' R.gulr!oa l.vylR.ylsion of Property Tax and
Penalty which are con cucled on prjvate I.od
government land m yn!c!Dllllnd
0 [ lOY ot h" s.Uao ry of public land
without

valid docyments

Note: -1) Levy of property tax with 100'10 penalty shall not
confer any ownership on the land to the holder of
the premises where the building is constructed
unauthorlzedly.
2) The monthly list shall be printed In PINK COLOUR
Exlstln
Ward No.

Door No.

P.rson

As ssment
No.ln

lIablo for paymont

of tax

Annual Rental
ValuI/Capit.,
Value (Ra.)

the Asst.

Reglst.r

Tax

(Ra.)

Property

Library
C.a.
(Ra.)

ToUI Property
t ax And Llbr.ry
Cess

The holder of the premises

Zone No.

N"l"o'::~llt~h.

10

Description

Clus'o~~~i~~m~ (Levy

D.te ofBcu~mrJ~tlon of

Dolo ofB?W:'j~g=tlon of

11

12

13

Amenities

of each storey of the Building

Natur. & Type

of ftoorlng

Nature &
Type of
wood

Natur. &
Typ. of
Willa

EI.ctrlclty

WaterTap I
Well

(15)

(16)

(17)

(18)

(19)

(20)

Toill
adjacent

Area 01 appurtenant land

allowed under .xplanation to
Section 87 of Act

premises In

Sq. M.

Name and
occupation 01 thl
c ccupent (Owner I
Ton.nt)

ArIa to be taxld
undor VLTwith
Ant. No.

(24)

(25)

(26)

Not applicable

Nolapplicable

The holder of the

premises

(23)

r~.D~~'UM~~o
n of
14

provided

Naturo & Typo of

roofing

Date

In the Building

Whether connected
wit h Munlclp.1
Dralnag.

Attach.d
Bathroom

(21)

Typo 01
Conatruction

(22)

Plinth Irea of
building per each
type of construction
In Sq.M.

(27)

Nature of
Use of the
Building

(28)

(29)

Monthty ront notlflod per

Sq. M. of plinth .... as per
typo of construction .nd
nature of uug. of the
Building

Monthly rental
Iuo fixed
(RI.).

R ona for
incr I
decre.le I
oml.,lon

A.. t.No.
Allotted in tho
Demand
Reglater

GrouARVof
tho Building
(Rs.)

Age of the
Building 25
year. and bolow
I.bov. 25 y....

Aliowancl. forrepalrl
or depreciation lowner
occupl.d realdentl.1
building
(Ra.)

(30)

(31)

(32)

(33)

(34)

(35)

(36)

Annual Renhl
valul of the
sltenandl
premlles
(Ra.)

ARV., the
Building
(superstructura)
(RI.)

(37)

(38)

Total Annual
Rental Value
(Ra.)

Total
Property Tax
(Rounded off
10 neare.t
rupee)
(Rs.)

(39)

(40)

Penalty
(100')' of
Property
Tax)
(RI.)

library Ce
(Rounded
off to
near.st
rupee)
(Rs.)

Total Proplrty tax, penalty

and Library Ces.
(Ra.)

Whetherenhred
In
the Asst. Book
(Demand Regllter)

(42)

(43)

(44)

(41)

Initi.la of tho
Comml.llone,

No.of
Spoclal
notlc.

Date of
lervlc. of
Spoclal
Notice

No. of Revilion
Petition

Oat. of rlcelpt of
R lalon Petition

(45)

(46)

(47)

(48)

(49)

Whether RP
II revised
Intlme

(50)

Ordors.f tho
Co m m ISI10 n. r

(51)

(52)

VIIINO

library C
(Rs.)

(54)

Tot.1 property
tax, penalty and
Library ce
(Rs.)

No. of Appeal

(55)

(56)

Initials of the
Appellate
Commi ioner

Proplrtytax
and LC
finalised after
.ppeal
iRs.)

Total property
tax, penalty and
library cess
(RI.)

(58)

(59)

(60)

Appeal Petition
Orders of the
Appellate
Commissioner
(57)

Total
Prop.rty
T.x
(Ra.)

Penalty
of
prop.rty
tax)
(RI.)
(100%

(53)

Form- 2 (in PINK COLOUR)

(See para 2(v) of t he circular)
Register of Revision petjtions/Complalnts on property Tax
and penalty
Name of the Municipality/Mpl. Corporation:

51.
No.

Name of the
Hold.rof the
premi ...

Door No.

The holder
premises

Property

hearing

lox

RP

reduced

(Ro.,

Amount
Amount
of

penalty
reduced

(Ro.,
10

Signature
Digitally s

KUNAP
BABU
Date:
Reason:

"

12

lid

of Special

ot the

Amount of
Oat. of

Oat. of Service

A ment No.

of

property
tax and
pen.,ty
aft.r
dispoI"
of RP RI.
13

Inltl.lo olthe
Comml loner
In token of entry

In Demand
Register

14

Dati of
receipt of

Whether Revision
petition ia

Notle.

Revision
Petition

stipulated time

received within the

Amount of
propertyhx
objected to

Amount of

(Ro.,

penalty
objected to
(Ro.,

GOVERNMENT OF ANOHR APRAOESH

MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT (A2) DEPARTMENT
Ciroular Memo.No.6720S/A1/2015
Oated10 01 2017
SUb;:~LeVyof Property' Tax on Unauthonzed ConstructJOns made In
Private land, Government land I Municipal land, land under Urban
~d
Issued'Ceilil1g Of any. ,other eatege-ry of land _ Ins'tructJons _
Ref.- From the O,,:ector of Municipal AdminIstratIon. /\ndhra Pradesh
Hyderabad,
Letter No 12213/2015/K3,dated
05 10 ?01S 8.
13.09.2016

&&&
The. ProF'erty Tax constrtutes the single iaroes: ~ourr:jO of rev::">nun I.., Ir,.
Urban Local Bodies (ULBs) in Andhra Pradesh find continues [0 be: SI911111('JI:[ u:
munIcipal revenues and constitutes about 22% of total municIpal revenues and
about 45% of internal revenues of Urban Local Bodies during the year 2013-14
The MUl1ic:ipalr Laws and Rules Issued thereunder provide for assessment and
revision of property tax in Urban Local' Bodies since a loog time

2. ASSESSMENT 'OF .PROPERTY TAX IN MUNICIPALITIES:

0'

As per SedtiQn ~ (1)

A.I? Municipalities Act. t965 (APM Act) where the
municipal ccmncil by resoilitJan determines that a property tax shaH be levIed.
such tax shall be levied on all buildings c;lnd lands within the municipal limits
save those,exempted by or under this Act or any other Law.

ii. As per Section 87(1) oJ A.P. MUnicipalities Act. 1965 every bujklll19 ..,h-ili ('"
assessed together Wllh lis site and other i:ldracen rronw;cs nr-:u ,,~j 1< r
appurt.enance thereto unless the owner of tile burld1l1!] IS
froHl the owner of such site or premIses.

iii.

1/.11,'1,-1,[ i""',."

As per Section 94 of the Act. whenever a building is constructed 01 ieconstructed the Owner of a bUilding shalt gIve a notice ther of to 111E
Commissioner within 30 days from the date of completion or occupatIon 0 [he
building whichever is earner for claiming 'remlsslon In the payment of property
tax
year.depenQjn~on the period of existence of the building in a particular haIr.

iv. A& ,per '~.Qn 95 -of the Act the' Commissioner is competent to call for
information relating to a building 0(. land 'or '(he purpose of assessment {l(
property tal(:from the-owner or occupier of a bUIlding or land.
3.
levy of Property TaJ( on unautho'rized constructions
with penalty in
MunlciP!llities' A.P MUnicipalities Act. 1965 (APM Act. 1965) lNas amended by
Act. No.35 of 1998, W.e.f. 9-3-1999 by adding. sub-section 5 {2} 10 S-e(-llr)n f,r; ~,
APM Act, 196stipulating that. Where a buildmg IS constructed or tGCOn'>lfl.CI. Ii c"
some structures are raised unaLltho(lZedly, II sn2111tH:? c(.'Irnp~JI{"11 (I II'"". '''",n 'I"':
authority to levy prooertv tax on such building or SlrUCfu(f; v.lih ;J P(?r.;1li, "f 1,Y, l)r
the
amounl of lax levied fll' such unauthOrized construct,on IS demolIshed or
regularized.

2.

-- 2

--

Pradesh Muatcipafities. Act 196'5 was further amended by

Act No 15 of 2013 w e r 5-8-2013 increasIng the Quantum of penally leviable with
properly tax on unauthorized censtrl.JdiQn~as- hereunder.4.

The

AndJira

a)

percent
violation
of
permissible' setbacks only in respect of
floors permitted in a sanctioned plan

Twenty
five
percent
property tax as penalty

(b)

More than ten percent violation of

permissible setbacks only in respect of
floors permitted in a sanctioned plan

FIfty percent of property lax

(c)

Unauthorized floors over the permitted

floors In a sanctioned plan

Hundred percent of property

tax as penalty

(d)

T otat unauthorized constructi'On

Hundred percent Of property

tax as ~nalty

Uplo

ten

of

as penalty

The property tax shall be leviable on such unauthorized eonstruction till the
same is either demolished or regulariZed and also levii:!ble on all categories of
buildings in Municipalities.

5.

ASSESSMENT OF PROPERTY TAX IN MUNICIPAL CORPORA lJONS:

I

(i)' SecUon-199 f1) of Municipal Corporations Act, 1955 (formerly GHMC Act
prior to adaptation as per G.O.Ms.No.32 dated 23-2-2015 of MA & UD
Department) has stipulated that the property taxes shall subject to exceptions,
limitations and conditions as provided in the Act be levied on buildings and lands in
the city at such percentages of their ratable value (rental value) as may be frxed by
the Corporation.
(ii)
Section-2q4 (2) of Municipal Corporations Act, 1955, has stipulated that
Property Taxes shall be prrmanly leviable as follows, namely ._

a) If the premises are leI, from the lessor;

bj If the premises are sub-let, from the super-ior lesser, and
c) If the premises are un-let. from the person in whom the right to let the
same, vests.
(m)
Section-214 (c) of MUnicipal Corporations Act, 1955, has stipulated that
the Commissioner shall ke~ a book to be called ~fle as~sment bo~" in which
shaJl be entereOl among others, the. name of the person primarily liable for the
payment of property taxes. in respect of each such building or land.
(iv)
Sectiofl-217 (1) of Municipal Corporations Act. 1955, has stipulated that
when the name of the person primarily liable for the payment of property taxes in
respect of any premises cannot be ascertained, it shall be sufficient to designate
him in the Assessment Book and in any notice which it may be necessary to serve
upon the said person under this Act. as 'the holder' of such premises, witnout

(t H"tf1erdescnpt

Ion

(v}
Section 220(2) of Munjc;ilpal Corporations Act, 1955., has stipulated that a
special notice snail be given to the Owner or occupier of a premises whenever any
premises has been assessed for the firs~time or whene~[ the r~taJ value of any
pr:ell'lIses is increased.

... 3.

-- 3 -6.
Levy of Property
Manici'pal Corporations

Tax on unauthorized

cons true nons with

penalty

In

(i) S'SctlCln 220 Q't HyderaltDf,la MunIcIpal Corporanons ACI, .1~56 'NdS <,mend'::"l ~ (
Ad: 3 of 1994 w,e f 1-3-1994 adding clause-a and stiputalinQ that whe: '. hili! j"'9
IS constructed or reconstructed, or structures are rarsed unautrronzediv. LI sh"" hf'l
competent 10 the assessing authority 10 levy property la)! Of' such bUI1dl')3 0'
structure with a penalty of ten percent on Ihe amount of the tax tevrec till such
unauthorized construction is demolished or regularized Later on sub-secuon (3) of
S~ion 220 of HMCAct, 195~ was amended by Act NO.9 of 2008 w,eJ. 15-12200.1 eohartcing penalty on unauthorized construetlon from ten percent to twenty

five percen1 of property tax.

Further, the GHMC Act was amended by Act No.15 of 2013 w.e f 5-8-2013
omitting sub-section (3) of Section 220 of the Act and adding new Section 220-A
Section 220-A of GHMC Act 1955 as inserted by Act No 15 of 2013 strputates that
where a building is constructed or reconstructed, Of some structures are rals8d
unauthorit,edly, it shall be competent to the assessing authority to levy cropertv 1,1:(
on 'such building or structure with a penalty as specif ~d ht-'t-'lfI'\!'-1 1 .. 1
unauthorized construction is demolished or regularlzed'-

a)

(b)

Upto ten
percent vrolation
of
permisSible setbacks only in respect of.
floors ~ef1Tlitted in a 'sanctioned plan

Twenty
frve percenr
property tax as penalty

More

Fifty percent of property tax

as penalty

than

ten

percent

violation

of

permissible setbacks only In respect of

floors permitted in a sanctioned plan

(e)

Unauthorized floors over the permitted

floors in a sanctioned plan

(~)

Total unauthorized construction

Hundred percent of property

tax as penalty
Hundred percent of property
tax as penally

7.
It has been brought to the notice of the Govt , that everal una Jlt)OlllPd
construcnons have been came up on private land. qovernrncnt land I ri.J!?I-:;II.Ji
land or Ufibsn Land Ceiling land or any other category of lanti wtl":'ff:' trw Id", "
owaersh.ip is not established on 'the builder I hnld,'?r is not III oossess ...w ,,' ::1".
oWOel"Ship I utte document. It IS also nOIICed that whenever proper y lax !S levif1n '_'1
suCh buildings, the Vigilance authorities conduct enquires and find rault with
Municipal Commissioners for levying property tax and suspect a probable conus-on
of the Municipal Commissioners with the owners of such structures, to enable them
to claim ownership on such lands, at a tatar da,te.
S.
f1' has furth~rnoflced that due to non-levy of prap'erty tax on the unauthorized
constructions, ~he Municipalities are losmg considerable revenue, but on tile other
hand the Municipalities are spending considerable amounts on providinq civic
amenities in aU the localities irrespective of ownership of land In view of public
health and public safety. Water supply, drainage, sanitation, roads, street lighting
are also being provided in all locafilies in equal manner
4

-- 4

9
The Urban Local BO<1ieshave prioritized Ihe Zanes 10 be taken up for
p;ovi(jing water supply In the firs!. seCOnd,third, fourth and fifth year of Ihe mission
pen ad under AMRUT To enable the Munlcipalilies 10 aCh",Ye Universal COverageor
Wale, sUPP'Y weter lap connections have 10be provided trr aU households As per
tne MunICIpal (lye-laws On water SUPply, aSSesSl]lenl 01 property tax is pre'eQ(liSile for sanclion of Waler lap "">rlflection. As such, there i. need 10 levy
Property
Tax On
calegones
of building
(I.e. sup;>rslruCflJre) even In Ihe absence
of documents
For alf
ownership
01' the
site.

10.
Therefore "is necessary 10iSsue delailed inSlruClions 10 all Ihe Municlpa,
Commissioners in the Stale 10 levy property lax wirh penally On unaulhorized
conSlructions both In Municlpalilies as Well as In Corporalions in order 10 rea',ze
the full potential of revenue by Urban local Bodies.
Hence, in exercise of the powers conferred under Seoti,," 387 --A read WIth
section 87 of the A.P. Municip,alilies Act, 1965 and SecHon 6'79-E read with seclion
199 (1J and 217(1) of AP_ Municipal COrporalions Act, 1955 (formerly GHMC Act)
with sectlon 87 Greater Hyderabad MUnicipal CorporaUon act 1955 further
~mended by Act 150(2013 aM in oRierfO realize full potential of revenue of Urban
local Bodies, Govt. hereby direci 10 levy Property Tax in respeci of buildings
Conslructed unau!horizidly in private land. govemmenl land, land under urban land
ceiling or any category of land Where life holder of the building does not possess
en;- Ic91SIered documents or patta frOm Revenue Departmenl or POSSession
conlti""'e in prOOf of lItie. in respecl of such land. with a penalty of One hUndred
percent per annum of property lax levied tilt Such unaLJthollZed Conslruction IS
demOliShed or regulari~ed
It Is further informed that levy df Property tax in this
manner does not COnfer any ownership on Ihe assesse OVer the land where the
building is conslrueled unauthorizedty and an endorsement shall be made 10 the
above effect on all nOlices and bilts to be served on the said assesse from lime 10
time. Entries shaIl be made to that effect in the assessment book and other
property tax books mainiained by the COmmiSSioner and nOtices to be issued
thereon,menliQlllng
in respect file
Of the
Owner
the premises
as 'the holder of the premises"
Without
I'IIime
or IheofpersOn
..
11.

12.

The Direlllor'"f Municipat Administration, Andhra Pradesh, GUn!ur I All Ihe

In the State .re therefore rnquested to fallow the instructIons

scrupulously
Colnllllssroners

R. KAR.IKAl VALAVEN
PRINCIPAL SECRETARY TO GOVERNMENT
The Director of Municipal Administration, Andhra Pradesh, Gunlur.
To

All the
Munltipal Commissioners
Administration
,A. P., Guntur in the State !hro!J9!JIhe Director of Municipal

.QoPv!Q:

The Revenue (ASSignment) Department.

The law Department.
The Officer on Special Dury to M(MA).
.
The PS 1o Prl. Secretary 10 MA& UD Department.

Sr;ISC.

11 Forw~rdedg#~tder 1/
>:\ .... ""' ... ,

.~~~
OFFICER
..SECTION
,

r
'

GOVERNMENT OF ANDHRA PRADESH

MUNCIPAL ADMINISTRATION DEPARTMENT

0/0. Director of Municipal Administration.,

Andhra Pradesh, Hyderabad
Dt.31-12-201S

Roc. No. 13607/2015/K3

CIRCULAR

Sub: Property Tax - Certain instructions regarding Collection of Property Tax

- Guidelines - Issued.
***

All the Municipal Commissioners in the Urban Local Bodies in Andhra Pradesh
State is invited to the subject cited and it is informed that the undersigned has
critically reviewed the collection of Property Tax in the Urban Local Bodies in Andhra
Pradesh State and decided to issue the following guidelines along with Act provisions
to increase the Property Tax collection in' Urban Local Bodies in Andhra Pradesh
State.

1. Property tax when payable

Under Section 91 of the A.P. Municipalities Act, 1965 property tax is levied
every half year and be paid by the owner of the assessed premises within thirty days
after the commencement of the half-year. As such, the first half year tax has to be
paid before 30th April 0.1 the year, and of the second half year before 30th October of
the year.
Similarly, U/s 264 of Municipal Corporations Act,1955 (formerly GHMC Act,
1955), the half yearly tax shall be payable in advance on each first day of April and
Octob.er.
2. Rebate
As per Section 91 of the A.P. Municipalities Act, 1965 and as per section 264
(3) of Municipal Corporations Act,1955 (formerly GHMC Act, 1955), a rebate of five
percent of property tax shall be given in respect of assessments where property tax
for the entire current financial year is paid before 30th April of the year
notwithstanding the service of bill or demand notice.

3. Demand notlces
,,'~ext step is preparation cif demand notices. Demand notices are also called as
Bills:;'After generation of the demand notices, the concerned tax assistant should
check all the demand notices with the entries In the demand register. Thereafter, not
less than 10% of the demand notices have to be test-checked with the entries in the
demand registers. The test check has to be done by the Manager or the Revenue
Officer. Then, the demand notices have to be stamped with the facsimile signature of
the Commissioner. The entire exercise of preparation of demand notices has to be ,
undertaken under the direct supervision of Manager or the Revenue Officer.

.-

4. Register of Bills Issued

All the demand notices after their preparation and facsimile signature of
Commissioner have to be entered in Register of Bills Issued. This registered is
maintained in MF NO.32. This register is intended to show that the demand notices
are issued to Bill Collectors (for service to tax payers) and returned by Bill Collectors
for any reason. The demand notices will be handed over to the Bill Collectors on due
acknowledgement.
The demand notices have to be issued to the Bill Collectors before
for the first half year and before 31st October for the second half-year.

so" April

5. Service'of demand notices (or) Bills

As per Rule 29 (1) of Taxation & Finance Rules under Schedule- II of AP.M
Act, 1965 where any tax is due from any person, the Commissioner shall serve upon
such person a Bill for the sum due. Provided that such Bill, shall be served by the end
of May for the 1st half and by the end of the November for the 2nd naif.
Similarly, U/s 266 of Municipal Corporations Act,1955 (formerly GHMC Act,
1955), when any property tax shall gave become due, the Commissioner shan with
the lease' practicable delay, cause to be served upon the person liable for the
payment thereof a bill for the sum due.
6. Method of service of notices (or) Bills
The next step is service of demand notices to tax payers by the Bill
Collectors. Section 353 of APM Act details the method of serving documents. This'
method has to be followed in serving the demand notices on the tax payers.
Accordingly, tJ::ledemand notice has to be served on the taxpayer as shown
hereunder.

i.

By handing over the notice to the tax payer duly obtaining his signature with
date.

ii.

If the taxpayer is not found, by handing over the same to some adult member
or servant of his family, by obtaining the signature with date from such person.
The name of the person who has received the notice and his relationship to
the taxpayer has to be written underneath his signature. (Serving the demand
notice to the servant of the family may be avoided)

iii.

If the tax payer does not reside in the municipality and his address elsewhere
is known, by sending the same to him by registered post acknowledgement
due.
_,,_

iv. tfJ1: tA'e above methods are not available, by fixing the same to some
.: ' conspicuous part of such place of abode or business (with proper
panchanama/proof).
Similarly, U/s 630 of Municipal Corporations Act,1955 (torrnerly GHMC Act,
1955), the method of servicing notice/bill is prescribed.
From this stage, work relating to collection of taxes by outdoor staff begins.
However, there are some other activities which have to be attended by the indoor
employees. Unless the indoor staff attend to these activities, it would be difficult for

.-

the outdoor staff to collect taxes effectively. The activities to be attended by the
indoor staff are detailed in the following paragraphs.
7. Collection of taxes
Sections 90 and 91 of APM Act, 1965, Rules 29 to 38 of Taxation Rules (Part
I) of Schedule II of Act, and Collection of Taxes Rules issued in GO Ms. No.1468

MA dated 18-12-1965 are relevant in respect of municipalities.

Similarly. section 264 to 280 of Municipal Corporations Act.1955 (formerly
GHMC Act. 1955). are relevant in respect of Municipal Corporations.
As per the Manual of Roles and Responsibilities of various functionaries in
ULBs, the Bill Collector is responsible for service of demand notices; and collection
and ensure collection of property tax and water charges. The Revenue Inspector
supervises the work of Bill Collectors and Revenue Officer supervises the work of
Revenue Inspectors and Bill Collectors.
Before attempting collection of taxes, demand notices need be served on the
tax payers. In many municipalities, Bill Collectors are riot permitted to collect cash
from the tax payers. The Bill Collectors have to ensure that tax is paid in mee-seva
centres, municipal office counters or banks. Whenever tax Is paid in mee-seva centre
or municipal office counter, computer-generated receipt is issued instantly to the tax
payer.
In few municipalities, Bill Collectors are permitted to coliect cash from tax
payers. They will be provided with blank Receipt Books. The Receipt Books are
considered as money value forms/books. As per the Manual of Roles and
Responsibilities, the Manager is responsible tor management of money value forms
including Receipt Books. In some Municipalities, the work is entrusted to Accounts
Officer. The money value forms/books are issued to Bill Collectors and other outdoor
staff who are authorized to collect the dues by cash. The Manager/ Accounts Officer
has to ensure procurement of Receipt Books, their safe custody, issue to and returnfrom Bill Collectors. The Manager/Accounts Officer, who is entrusted with the
responsibility has to periodically verify the stock of books/forms and also the
books/forms under use by Bill Collectors and other outdoor staff who are authorized
to collect the dues by cash.
Bill Collector has to bring the receipt book and Bill Collector's Collection
Register to the office whenever he makes remittance of the collections (made by him)
in the municipal treasury to the Shroff/Cashier. On the basis of Bill Collector's
Collection Register, the Bill Collector makes entries in the Challan Register (MF
No.101). The entries in the BC's Collection Register and Challan Register are similar.
While \~~ ?C'sCollection Register is retained at BC level, Challan Register will be
use~(6r -subsequent activities. The Bill Collector will take the receipt book and
Challan Register to the tax clerk. The tax clerk verifies the Challan Register with
reference to the duplicate copies of the receipt book and satisfies himself with the
correctness of entries made in the Challan Register and permits the Bill Collector to
remit the collection in the municipal treasury and to hand over the amount to the
Shroff/Cashier. The tax clerk should ensure that the amount collected by BC on that
date with reference to duplicate copies in the receipt book are totally entered in the
Challans Register. The Shroff/Cashier receives the amount from the Bill Collector and
acknowledges the receipt in the Challan Register. On receiving the amount from Bill
Collector and on acknowledging the amount in Challan Register, the Shroff will enter
the amount in the Chitta (MF No.103) maintained by him.

31

In some municipalities, Bill Collectors are permitted to remit the amount

directly in the bank, instead of handing ever to the Shreff. In such cases, after
verification of Challan Register by the tax clerk, a bank challan will be prepared by
the Bill Collector and the amount will be remitted into the bank. The bank challan also
will be verified by the tax clerk with reference to the ChaUan Register. On remitting
the amount in the bank, the Bill Collector makes necessary entries in the Challan
Register and hands ever the bank challan to the Shreff/Cashier. The Shroff/Cashier
will make necessary entries in the Chitta.
Normally, the Bill Collector has to remit the cellectien amount in the municipal
treasury (ShroffICashier) or in the Bank either en the same day of collection or the
next working day.
.
8. Levy of simple interest
As per second proviso to Section 91 ot the Act, simple interest at the rate of
2% per month has to be collected (as penalty) if the tax payer fails to pay pr.operty
tax by the end of June for the first half year and by the end of December for the
second half year.
As per 2nd proviso of Section 269 (2) of Municipal Corporanons Act,1955
(fermerly GHMC Act, 1955), a simple interest at the rate of 2% per mensum shall be
charged in case of failure to pay property tax within due date, i.e., by the end of June
fer the 151 half year and by the end of December for the tid half year.
The amount of interest payable after the end of June or December,
case may be is being .printed in the computer-generated demand notice.

as the

9. C.oercive measures
In addition to the levy of penalty, certain coercive measures have been
provided U/s 91 and rule 30(1) of Taxation & Pinance Rules under Schedule-II of AP.
Municipalities Act 1965, far realization of taxes.
Similarly, U/s 238, 269 to 278 of Municipal C.orporatians Act,1955 (formerly
GHMC Act, 1955), coercive measures have been provided for realization of taxes.
The fallowing are the same.

i.

Distraint and sale of movable property

ii.

Attachment and sale of building or land (immovable property) in such manner

as may be prescribed - (So far. no rules have been prescribed for attachment
and sale of building or land)

iii. ~ f1i;Qonnection of essential services to the premises, after giving natice tc the
".owner or occupier - (Though electricity and water supply are essential
services, municipality can handle water connection only)
iv.

Recovery as if they were arrears of land revenue - (Arrears of land revenue

can be recoverable
under Land Revenue Recovery Act. Municipal
Commissioner is not authorized to resort the Land Revenue Recovery Act).

While, measures (ii) & (iv) could not be adopted due to variaus constraints, we
may discuss the measure (i), ie., Distraint and sale of mavable property .

..

10. Distraint

Warrant

If the tax due. in respect of building or land is not paid within 15 days after
service of demand notice, it may be recovered by distraint under warrant of the
Commissioner (section 90 of A.P. M.Act 1965 and Section 269 of Municipal
Corporations Act,1955 (form~rly GHMC Act, 1955. 'Distraint' means seizure and
holding of movable property as security for payment of tax and its sale in case of nonpayment. 'Warrant' means a command (whiCh is enforceable). Since the distraint, ie.,
seizure and holding of movable property as security for payment of tax and its sale is
a sensitive issue, adequate precautions have to be taken before resorting to this
measure. Property tax cannot be recovered hy distraint or prosecution, unless the
demand notice is served on the tax payer. If tax is not. paid within fifteen days from
the date of service of demand notice and
after repeated demands, warrants
should be issued.
'Warrant' is a command of the Commissioner to an officer to act as directed
in the warrant. The specimen copy of Distraint Warrant is available at Appendix A of
schedule II of A.P.M. Act 1965 in respect of municipalities and Schedule -L of
Municipal Corporations Act,1955 (formerly GHMC Act, 1955) in respect of Municipal
Corporations. Generally, the Revenue Officer or Rev.enue Inspector or any officer
specially drafted for collection of taxes (during last days of financial year) will be

entrusted with the execution of warrants. When it is decided to distrain property and
issue warrant. it should not be on selected properties. All properties in the locality or
street or bastee have to be considered and warrants written. The warrants should be
signed by the Commissioner.
11. Register of Warrants

All the warrants prepared have to be entered in the Register of Warrants. The
register is prescribed in MF NO.35. Details of warrant number, name of tax payer,
assessment number, period to which tax relates and amount of tax etc. have to be
entered in the register.
12. Execution of warrant
The officer charged with the execution of warrant, has to, before distraining the
movable property, demand payment of the tax and the warrant fee. If the tax and
warrant fee are paid, no distraint would be made. If the tax and warrant fee are not
paid, the officer charged with the execution of the warrant has to:
(i)

seize such movable property of the tax payer as he thinks necessary;

(ii)

make an inventory of the property seized, and

.. to the person from whom the property is seized, a notice containing the
(iii) ,. ~ivQ
particulars of movable property seized and notice of sale of property if the
property tax, warrant fee, distraint fee and expenses of keeping the property
are not paid within seven days. (The format of notice is prescribed in Appendix
B of Schedule II of APM Act. 1965 in respect of Municipalities and Schedule-M
of Municipal Corporations Act,1955 (formerly GHMC Act, 1955) in respect of
Corporations)
The value of property distrained has to be equivalent to the tax, warrant fee,
distraint fee and expenses incidental to distraint, detention and sale of property. The
distraint of property need not be restricted to the premises on which the tax is due,
but on any property found within the municipality.
5

I
l.oi

~.,

With Commissioner's permission, the, Warrant Qffi~er may break open the
door or window for execution of warrant. Further, the warrant has to be executed
between sunrise and sunset The Warrant Officer has also to ensure the ladies to
withdraw from the premises where property is seized.
The distrained property has to be brought to municipal office and made over
to the storekeeper/shroff who should record the same in the Register of Distrained
Property.
13. Register of Distrained Properties
The register is maintained in MF NO.3? and by the Store keeper. After the
warrant is executed. the property will be brought to office and made' over to Store
Keeper. who will record the details of property in this register. The property will be
returned to the owner, if the tax is paid within 7 days.
14;$ale of distrained

property

If the tax payer does not pay the due, ie., tax, penalty (simple interest).
warrant fee, distraint fee and expenses for detention within seven days as mentioned
in the notice referred above, the property seized has to be sold by public auction
under the order of the Commissioner and the amount due to the municipality adjusted
from the sale proceeds.
If the sale proceeds are sufficient to cover the total amount due on account of
the tax. penalty. warrant fee, distraint fee and expenses incidental to the detention
and sale of the property, they should be credited in the chitta and surplus sale
proceeds credited under the head 'deposits'. The surplus sale proceeds and property
(if any unsold) has to be returned to the concerned person and his acknowledgement
should be .obtalned in the Register of Distrained Property against the entries of the
property concerned.
If the proceeds of the sale are insufficient for adjustment of the amount due
on account of the tax. fees and other charges. the Commissioner may again proceed
to distrain the property in respect of the sum remaining un-paid.

15. Disconnection of essential services

As per Section 91 of AP.M.Act, 1965 and U/s 269 of Municipal corporations
Act,1955 (formerly GHMC Act, 1955), when .payment of property tax is not made
within the due date, after giving notice to the owner or occupier, the Commissioner
may disconnect the essential services to the premises. This notice has not been
prescribed under the relevant Acts. Hence, a Model Notice is appended herewith in
respect of Municipalities/Municipal Corporations separately.
, ~ ,.
16. Occupier Notice and Distraint of Occupier's property
,)

When the owner has not paid the tax, a notice can be issued to the occupier of
the building to pay the tax within fifteen days. If the occupier fails to comply with such
requisition. the Commissioner may distrain and sell any movable property found on
the building. This provision is limited in respect of the tax due for the current year
only. The provisions of distraint and sale referred above apply to the distraint and
sale of movable property of the occupant also. (Section 91 and Rule 35 of Schedule II
of the A.P.M. Act 1965 and Section,2?6 of Municipal Corporations Act.1955 (formerly
GHMC Act. 1955)). The occupier however is not liable to prosecution or civil suit In
respect of any sum recoverable from him under this provision. This notice has not

61

been prescribed under the relevant Acts. Hence, a Model Notice is appended
herewith in respect of Municipalities/Municipal Corporations separately.
17. Limitation

for Distraints

Time limit has been prescribed

for making distraint of movable

propernes

(Section 365 of A.P.M. Act 1965 and 278 A(1) of Municipal Corporations Act,1955
(formerly GHMC Act, 1955). The Acts prescrlbes 3 (three) years time limit from the
date on which liability accrues for making distraint. As explained in the earlier
paragraphs, the liability for payment of tax for first half year accrues on so" of April
and for the second half year on so" October and accordingly, action has to be taken
to-make the distraint within the time limit.

18.Prosecution
If for any reason the distraint or a sufficient distraint of the defaulter's property
is impracticable, the defaulter may be prosecuted before a Judicial Magistrate. (Rule
30 (2) and 37 of Schedule II of A.P.M.Act and Section 269 (3) of Municipal
Corporations Act,1955 (formerly GHMC Act, 1955). Default in payment of tax is an
offence (criminal act) and the defaulter can be prosecuted before a Judicial
Magistrate.
.
The Magistrate has to be satisfy that the defaulter has willfully omitted to pay
the amount due by him or that he willfully prevented the distraint. The Magistrate is
competent to convict him and impose a fine not exceeding twice the amount due by
him, on account of the tax, simple interest, warrant fee, distraint fee and other
charges. In addition to the fine. the Magistrate is competent to recover the tax,
simple interest, warrant fee, distraint fee and other charges. On recovery of the
amount from the defaulter, the Magistrate transfers the amount to the Municipality.

The prosecution can be filed by the Commissioner or any person expressly

authorized by the Council. Further, a prosecution has to be filed within six years from
the date on which the liability accrues (Section 365 of the Act of AP.M. Act, 1965 and
Section 278 of Municipal Corporations Act,1955 (formerly GHMC Act, 1955). As
ex~lained i.nthe earlier paragraphs, the lia.bilityfor payment of tax _forfirst h.alfyear is
30 h of April and for the second half year IS so" October. Accordingly, action has to
be taken to file the prosecution within the time limit.
The details of prosecutions filed have to be entered in the Register of
Prosecutions. The register has to be maintained in MF NO.62. Reference of
prosecution need be entered against relevant assessment in the Demand Register
for the purpose of information.
19. Filing of Suits
;' ~;~re to pay tax, besides a criminal offence (as discussed above) is also a
civil: matter. Section 365 of A.P.M. Act, 1965, and Section 278 and 278 A of
Municipal Corporations Act,1955 (formerly GHMC Act, 1955) provides that no suit
has to be instituted after expiry of nine years from the date on which a suit might first
have been instituted. ie. the day when tax has become due.
If distraint could not be made and prosecution not instituted for realization of
tax, a civil suit may be filed for realization of tax within nine years from the date on
which the tax becomes due. The suit has to be filed through the Municipal Standing
Counsel. Filing of suit involves expenditure and as such it is necessary to take the
sanction of Council before filing the civil suit.

71

All suits have to be entered in Register of Suits and th~ register has to be
maintained in MF NO.11B. It provides a record of suits filed by and against the
municipality. The register contains information like name of court, suit no" particulars
of suits/appeals, decretal details, EP details etc, Proper service of demand notice is a
condition precedent to initiate proceedings Inca oivil court. The reference of suit may
be entered against relevant assessment in the Demand Register for information.

20. Period of limitation for execution of distraint, institution of prosecution

and filing of suits
Section 365 of the APM Act, 1965 and Section 278 A of Municipal
Corporations Act,1955 (formerly GHMC Act, 1955), provides time limits to initiate
various acts for realization of tax. The following time limits are prescribed and they
refer to the date on which tax becomes due or liability accrues for payment. The
accrual liability, as discussed earlier, is 30th April in respect of first half.year and 30th
October in respect of second half year. The limitation laid down for the three modes
of recovery is as follows:
Execution of Distraint

3 years

Institution of Prosecution

6 years

Filing of Civil Suit

9 years

21. Register of Writes-off and Temporary Remissions

The register has to be maintained in MF No.39.The Council is competent to
write off any tax, fee or other amount whatsoever due to it, if in its opinion such tax,
fee or other amount is irrecoverable (Section 124 of AP.M. Act, 1965),
Similarly, the Commissioner may with the approval of the Standing Committee
may write off any sum towards tax U/s 281 of Municipal Corporations Act,1955
(formerly GHMC Act, 1955),
Even, time-barred taxes can also be written-off, if found irrecoverable,
Amounts found irrecoverable have to be reported by the Bill Collectors with valid
reasons. The Revenue Officer or the Commissioner has to personally check up all
such cases before referring the matter to the Council
All amounts (taxes and non-taxes) written-off by the Council have to be
entered in Register ot Writes-off. The amounts have also, to be entered against the
relevant assessment in the Demand Register. There is separate column for write-offs
in the Demand Register.
22. COMMISSIONER'S RESPONSIBILITY FOR COLLECTION WORK
1'.;

'rithe' Commissioner will

be held personally responsible for any loss sustained

~ Municipal Council by his failure to take timely action for the recovery of the
by.the

taxes and other dues. He should devote his personal attention to collection work and
see that no tax becomes time barred as a result of his negligence. It is unsafe to wait
till the period of limitation has almost expired .Eftorts should be made even from the
very first half-year. To prevent temporary misappropriation by bill collectors, the
Commissioner or Revenue Officer should obtain atleast 5% of the tax receipt from the
parties and compare them with the entries in the demand Registers and make a
record of the receipts so compared in the prescribed register. This procedure will
enable the Commissioner to see Whether there was. any delay in crediting the
amounts collected by the Bill Collectors. The work of the Bill Collectors should be

---

closely supervised by fixing Job Charts and reviewing the collection work every week
and their collection book and the outstanding bills checked at periodical interval. Any
defalcations or loss of moneys or stamps shall be reported to the Director or Local
Fund immediately after discovery.
20. MONITORING OF COLLECTION OF TAXES
a) By Commissioners: Ensure that the Demand Notices/Bills are served on the Tax Payers
properly.
Evince personal interest on collection of Property Tax and see that.
70% of the total demand is collected by the end of Dec-2015, 80%
by the end of January 2016, 90% by the end of February, 2016 and
100% by the end of March, 2016, without any deviations.
Fix up daily targets to all the Bill Collectors and other Revenue Staff .
and review their performance on daily basis.
Take up Property tax collection Special Drives immediately, by
involving all Sections, forming Ward-wise Special Teams headed by
the Section Heads as "Nodal Officer" and other office staff as
members, in support to the existing collection staff upto March-2016
by giving Team-wise targets.
Prepare a Ward-wise list containing (100) highest tax payer
~, defaulters, and shall be provided to the said "Special Teams' with
the mobile numbers of the tax payers concerned.
The Commissioner of ULB shall personally tackle 100top defaulters
in the ULB and shall ensure that the property tax is collected from
them.
Wide publicity for collection of property tax by way of Mike
announcements / Issuing Pamphlets and sending sms to the
Defaulters requesting the Tax Payers for payment of property tax
dues.

/ !f:f": :
.f"

The Commissioner, everyday shall speak to ROs/BCs/Nodel

Officers, over phone (or) l:iy conducting Review Meetings and
ensure that each of the Team is collected a minimum of 10
Assessments daily.
The Commissioners of the ULBs may take up coercive steps for
collection of Property Tax, by Issuing Distraint Warrants. sale of
movable property, disconnection of essential services to the
premises, after giving notice to the owner or occupier, as per the
provisions of the AP,Municipalities Act. 1955 and Municipal
Corporations Act, 1955 (formerly GHMC Act, 1955).
Property Tax collection posting shall be made in online on daily
basis, without any delay.

-----

Identify the names of the owners of ine vacant lands or I~yout plots
for collection of VLT by aRproaching the concerned Sub":Registrar
and by obtaining the names of the Property Owners.

The Commissioners of the ULBs shall deal the Court cases

personally and the Tax Payers are to be called for by them and
shall see that the cases are settled amicably, out of the court.
Also the Commissioners of the ULBs shall approach the concerned
Head of the Offices of the State Government
and Central
Government Properties, and see that the Property Tax is paid by
them by the end of March, 2016.
Wherever the Property tax isnot paid by the Owner, the same may
be collected from the Tenant or Occupier, by issuinq.a notice to the
occupier of the building to pay the tax within fifteen days. If the
occupier fails to comply with such requisition, the Commissioner
may distrain and sell any movable property found on the building,
as per the provisions of the A.P.M Act and Municipal Corporations
Act.
If for any reason the distraint or a sufficient distraint of the
defaulter's
property is impracticable,
the defaulter may be
prosecuted before a Judicial Magistrate. Default in payment of tax is
an offence (criminal act) and the defaulter can be prosecuted before
a Judlciat Magistrate.
Further, failure to pay tax, besides a criminal offence (as discussed
, above) is also a civil matter. The ULB may sue any person in a Civil
Court for any tax due to it under the Act.

b) By ROMAs:
The RDMAs shall analyse the (arrear collection) dues list and shall
evolve a strategy for collection of long pending cases.
All the ROMAs are requested to conduct regular weekly reviews on
every Monday wjth the Commissioners and other collection staff
and ensure 100% Property Tax Collections by the end of March,
2016.
'

"

,
~.

.'

.;

,~

The minutes of the review meetings with ULB-wise performance

and instructions giVen by the RDMAs may be communicated to this
office on every Monday evening.
The list of warrants executed by the Commissioner
obtained and communicated to this office.

shall be

Initiate necessary action on the concerned whoever has not made

collection upto the mark.

Therefore, all the Commissioners of ULBs in the State are hereby directed to
follow the above Act provisions and guidelines and see that the property tax
collections are improved by evincing personal interest.
Any deviations to the above instructions, will be viewed seriously
necessary further action will be taken against the erring CommisSioners.

and

Sd/- K.Kanna Babu,

Director of
Municipal Administration

To

All the Commissioners of Municipal Corporations in the State

All the Commissioners of Municipal'itiesin the State
All the Mayors of Municipal Corporations in the State
All the Chairpersons of the Municipal Councils in the State
All the Special Officers
All the ROMAs in the State
Copy submitted to the Principal Secretary to the Government,
MA & UD Dept. AP. Secretariat, Hyderabad
SF/SC.

".,..~ .",.

"

'

_______

-:-- __

Municipality

ESSENTIAL SERVICES DISCONNECTION NOTICE

(Issued under section 91-of A.p. Municipalities Act 1965)
Date:.

12015

No:

Sub:- TaxesMunicipality - Non Payment of Property

Taxes on the Premises No:
,
, disconnection of Es~ential Services like Water Supply,'Drainage
etc-Reg.
Ref:- This Office Demand Notice No:

Dt:

@@@
It is observed that an amount of Rs
, is due towards
Property Tax up to
. This tax has not been paid till date on the
premises No:
which stands in
the name of Ms/S~i/Sm\
-' in spite of
several personal approaches and persuasions and'serving of Demand Notice.
I

Therefore, take notice that essential services to the above said premises, such
as Water Supply, Drainage etc., will be ordered for disconnection under Section 91 of
A.P. Municipalities Act 1965, if the dues are not paid within (48) hours i.e. on or
before
without any further notice.

Municipal Commissioner,
Municipality
To
MIs, SmV Sri

...
A.if'.

________

..

'Municipal Corporation

ESSENTIAL SERVICES DISCONNECTION NOTICE

(Issued under Section 269(2)of Municipal Corporations Act,1955
(formerly GHMCAct, 1955)
Date:

12015

No:

Sub:- TaxesMunicipality - Non Payment of Property

Taxes
on the Premises
No:
'
disconnection of Essential Services like Water Supply, Drainage

etc - Reg.
Ref:- This Office Demand Notice No:

Ot: .

@@@
It is observed that an amount of Rs
, is due towards
Property Tax up to
. This tax has not been paid till date on the
premises No:
' which stands in
the name of Ms/Sri/Smt
' in spite of
several personal approaches and persuasions and serving of Demand Notice.
Therefore, take notice that Essential Services to the above said premises,
such as Water Supply, Drainage etc., will be ordered for disconnection under Section
under Section 269(2) of Municipal Corporations Act,1955 (formerly GHMC Act, 1955),
if the due.s are not paid within
without

(48)

hours i.e. on or before -------

any further notice.

Commissioner
Corporation

To

Mis, Smtl Sri

~f', '~'.',

,:

OCCUPIER NOTICE
(Issued under Section 91 and Rule 35 of Schedule II of A.P.M. Act 1965)
Sub: Property Tax - Collection of property taxes in respect of premises
No,
_, at
occupied by
- Reg.
Ref:

This office Demand Notice No.

Dt.

*.**.
Rs.
_
of
sum
A
(Rupees,
_
_____________________
-:--_ only) towards the property tax in respect
of the above premises remains un-paid for the year
which is
presently occupied by you.
The landlord/property owner of the said premises has not paid the property tax
due by him in spite of issue of demand notice. therefore, under Section 91 and Rule
35 of schedule II of AP,M Act, 1965, you are hereby directed to pay the above said
sum within (15) days from the date of receipt of this notice, failing which necessary
action will be taken against you for recovery of the said amount, under the provisions
of the AP.M. Act. 1965.

Municipal Commissioner,
Municipality.
To

MUNICIPAL CORPORATION

<

OCCUPIER NOTICE
(Issued under Section 276 ) of Municipal Corporations Act,1955
(formerly GHMC Act, 1955)

Sub: Property Tax - Collection of property taxes in respect of premises

No.
, at
occupied by
- Reg.
Ref:

This office Demand Notice No:

, Dt.

***.'*

Rs.
_
of
sum
A
(Rupees
~-______________
only) towards the property tax in respect
of the above premises remains un-paid for the year
which is
presentlyoccupied by you.
The landlord/property owner of the said premises has not paid the property tax
due by him in spite of issue of demand notice. Therefore, under Section 276 of
Municipal Corporations Act, 1955 (formerly GHMC Act, 1955, you are hereby directed
to pay the above said sum within (15) days from the date of receipt of this notice,
failing which necessary action will be taken against you for recovery of the said
amount, underthe provisions of the A.P.M. Act, 1965.

Commissioner,
Municipal Corporation.

_____
To

.'

1.