TAX ON BUILDING APPLICATIONS
S. No. Area For the first
storey
For the second storey or
any subsequent storey
Rs. Rs. per storey
1. For a ground area up to 100 sq.
yds.
20 40
2. For a ground area of more than
100 sq. yds. but not exceeding
250 sq. yds.
60 120
3. For a ground area of more than
250 sq. yds. but not exceeding
500 sq. yds.
150 300
4. For a ground area of more than
500 sq. yds. but not exceeding
1,000 sq. yds.
300 600
5. For a ground area of more than
1,000 sq. yds.
600 1,500
N.B. 1.— For purposes of assessment and calculation of the tax, ground area shall mean the area of the
portion which is proposed to be built upon including the internal courtyard.
N.B. 2.— For purposes of the above Schedule, the basement where provided will be regarded as the
first storey, the ground floor over the basement as the second story and so on.
N.B. 3.—In cases where an application is deemed to have been sanctioned under the provisions of
section 1
[337] the tax shall become payable in the same manner as in cases where an application is
sanctioned.
N.B. 4.— In case an application is rejected 5 per cent. of the tax due shall be retained and the balance
shall be refunded to the applicant, under the orders of the Commissioner.