A Compliance Overview for Property Owners and Occupiers in Urban Rajasthan
The Rajasthan Municipalities (Urban Development Tax) Rules, 2016 governs the levy, assessment, collection, and enforcement of Urban Development Tax (UDT) on land and buildings within municipal limits. This rule applies to all municipalities in the state and mandates a structured process for self-assessment, payment, and scrutiny.
1. Scope and Applicability of Urban Development Tax
2. Preparation of Assessment List
To ensure fair and consistent taxation, each Municipality must prepare an Assessment List using prescribed procedures:
2.1. Structure of Assessment List
2.2. Assessment Procedure by Assessor
The Assessor has the authority to:
2.3. Unknown Ownership Handling
If the name of the person liable for payment is not ascertainable, the property can be assessed and taxed under the name “Holder of the Building or Land”, without further identification.
2.4. Separate Tenement Assessment
If a building contains multiple tenements, the owner may request individual tax assessment per tenement.
3. Procedure for Depositing Tax
3.1. Public Notice by Municipality
3.2. Filing Self-Assessment Return (SAR)
3.3. Default in Filing Return
If the liable person:
3.4. Scrutiny of Returns
4. Payment of Tax and Penalty Provisions
4.1. Tax Payment Deadline
4.2. Late Payment Penalty
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