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What are the timings of Science Centre Surat?

The timings for visiting Science Centre is from 9:30 am. to 4:30 pm

When Science Centre remains close?

Science Centre remains close on every Monday and on few national and major holidays like Uttarayana, Republic Day, Mohurram, Dhuleti, Independence Day, Raksha Bandhan, Anand Chaudes, Gandhi Jayanti, Diwali (3 days), Christmas (25th December) etc.

What are the rates of tickets?

Science Centre + Planetarium + Museum + Diamond Gallery
Science Centre + Planetarium + Museum + Diamond Gallery
Above 18 Years Rs. 100/-
3 Years to 18 Years Rs. 65/-
Science Centre + Museum  + Diamond Gallery
Above 18 Years Rs. 60/-
3 Years to 18 Years Rs. 40/-
Science Centre + Planetarium + Museum + Diamond Gallery + 3D Show
Above 18 Years Rs. 120/-
3 Years to 18 Years Rs. 80/-
Planetarium
Above 18 Years Rs. 50/-
3 Years to 18 Years Rs. 40/-
3D Show
Above 18 Years Rs. 60/-
3 Years to 18 Years Rs. 40/-

What are the other activities done by Science Center?

Science Centre organizes following special activities :
  • Temporary exhibitions at Art Gallery.
  • Every year Summer Camps from 1st May to 10th May.
  • Night Sky Observation through Telescope for public.

Which Galleries/ Sections are to be developed in future?

In future following Galleries/Sections will be developed:
  • “Entering into Space”
  • “Polar Science”
  • Cosmos
  • Textile

How old are the objects in the Museum?

Objects displayed in Museum are 100 to 200 years old

Can I get list of exhibitions which will be organized by Science Centre in this financial year?

No

When and where will I get information about Summer Camp?

You can get information about Summer Camp from Science Centre in the month of April.

How can I get details of Night Sky Observation Programme?

As and when Science Centre organizes Night Sky Observation Programme, Science Centre gives gives press relese of such programme to local News papers of Surat and also to local chanels.

What is the Procedure for getting Fire Certificate ?

Application on Plain paper to be given to CFO with the FIR copy & photographs of the Fire incident.

What is the Charge to be given for a Fire certificate ?

Fire call attended by the fire dept. will be given fire certificate on the payment of Rs 10/-

What is the Procedure for getting NOC ?

  • (A) Application on plain paper for common man & Application on Letter pad for business men to be submitted.
  • (B) After spot-inspection according to instructions by fire officers, fire equipments & system to be installed.
  • (C) Fire equipments & system if found ok during inspection, then after recovering charge Rs. 500/- fire NOC is issued for one year, & be renewed against application for renewal

What is the functions of Fire Dept. ?

  • (A) Fire Fighting
  • (B) Rescue & relief work during flood, earth-quake & other Natural & man -made disaster.
  • (C) Site- inspection for issuing fire NOC
  • (D) To issue fire certificate
  • (E) To provide services of Ambulance &Dead body van to public (F) Stand-by duty during religious Festival and Public Programmes
  • (G) Stand - by duty during visit of VIP & V.VIP.

What is the complaint management System ?

Wireless control Room is working round the clock. (A) Toll Free No. 101 for Fire Call (B) Toll Free No. 102 for getting Ambulance & Dead Body Van

How many Fire Stations are in S.M.C Which ?

14 Fire Stations In S.M.C.
Man darwaja Dumbhal
Kapodra Majura
Bhestan Navsari Bazar
Ghanchi Sheri Muglisara
Katargam Kosad
Mora Bhagal Adajan
Mota Varachha Palanpur

What is the Procedure for getting Fire NOC for fire crackers stall? (A) On Temporary basis For Diwali Festival (B) On permanent basis

  • (A) Before few days of diwali festival after site - inspection & recovering charge Rs. 500/- Fire NOC is issued . on temporary basis to applicant for own premises / Land.
  • (B) Issue of Fire NOC on temporary basis to stall- holder for stall allotted at rental basis by SMC in different Zones
  • (C) Issue of Fire NOC for storage / selling of fire crackers for 1 year on permanent basis then to be renewed against application for renewal.

What is the arrangement provided by Surat Municipal Corporation for water supply to citizens of Surat?

For providing water supply to the citizens, Surat Municipal Corporation has made arrangements for extracting raw water through Intake wells constructed in river Tapi. Then raw water is treated in advanced water treatment plants, which is conveyed to various water distribution stations located in different parts of the city through transmission pipelines. Finally treated water is subjected to post-chlorination and supplied to citizens daily in different area of city during prefix duration though water supply distribution network till water tap at consumer end.

Water procedure is adopted by Surat Municipal Corporation to maintain good quality of water supply to citizens?

Water samples are collected from various stages of water supply system – like raw water, at water treatment plant, water distribution stations and consumer taps during regular water supply period daily and tested in the laboratory of Hydraulic Department to maintain the treated water quality parameters as per IS:10500.

If any citizen has complaint regarding water supply, how a complaint can be lodged?

Regarding any complaint of water supply, citizens have various modes communication to lodge a complaint. Citizen can approach any nearest ward/ zone office/ City Civic Centre personally OR through SMC Helpline telephone number OR through web site of Surat Municipal Corporation by use of internet OR through mobile application of Surat Municipal Corporation OR through WhatsAPP application on mobile phone. All complaints are collected in Complaint Management System of Surat Municipal Corporation and solved in time-bound manner and replied to citizens accordingly.

How a citizen can apply for a new water supply connection?

A citizen can approach the zone office pertaining to area where new water connection is required and submit an application in the prescribed form through any licensed plumber.

What are the water charges for citizens?

Latest information regarding prevailing water charges is updated on the web site of Surat Municipal Corporation with all the necessary details of water charges for citizens as per different usage of water supply. (Residential/ commercial/ industrial/ religious/ educational purpose). Water Charges are collected accordingly from citizens.

From when Surat Municipal Corporation has given the authority to collect the tax from the tax payer Under the Profession, business trade and employment tax act, 1976 of Gujarat State?

Under the notification dt.01/10/06 of Government of Gujarat to given the authority as a collecting agent from the enrollment (E.C) tax payer. After that proceeding of this act from dt.01/04/2008 "Designated Authority" has been declared.

To whom this act is applicable?

As per the said related person, class and groups who are included in profession, business, trade and employment in the Gujarat State are included in the schedule entry no. 2 to 10. Said schedule has been published in the website of Surat Municipal Corporation for information to the public / tax payer.

From when and where registration will be done under this act?

Under this act included tax payer will be made registration within 60 days from the date of start the business / profession. Registration has been done in the zone of Municipal Corporation from where shop, organization, office or place of business located in that zone tax payer will be made registration.

In which form applicant will make application at the time of registration under this said act and which evidence will be attached with this application?

For the registration of enrollment certificate with from no.3 tax bill of the property where organization established, evidence of to start the business, evidence copy of Gumasta License, Rent agreement if place is on the rent, if having partnership firm then partnership agreement, if organization is private public limited company then copy of memorandum of association and article of association will be submitted by the tax payer.

From which date tax amount will be paid by the tax payer who holding the enrollment certificate (E.C) during the financial year?

Generally profession tax of whatever financial year will be paid within 30th September who are registered before 30th September.

Where and in which office paid the Enrollment / E.C. tax payer?

Said tax amount will be paid in the City Civic Center of the zone where organization of the tax payer situated.

How much interest will be collect for the late payment of said tax?

On the late payment of the said tax monthly @ 1.5 % means annual @ 18 % interest will be payable.

In which rate penalty will be paid for the late registration and payment by the enrollment /E.C tax payer?

For E.C. tax payer as per the rules @ 48% interest amount of the profession tax after 30th September. In the October month defaulter tax payer will be given demand notice as per from – 12, and if they will not pay the profession tax will be collected as per under stated with interest on principal amount.
From 1st November to 31st December 5%
From 1st January to 31st March 10%
From 1st April to 30th June 15%
From 1st July 20%

If any organization having one or more branches/division pay separate profession tax by obtaining separate number or not?

Under the notification, dtd. 01/04/2008 of government if any firm, company, corporation or other established organization association, any society club or association's every branch assumed as a separate person for assessment of taxes and purposes to received taxes. Therefore These type of all branches/divisions get obtain separate enrollment or to pay separate professional tax for it.

When and in which circumstances enrolled/E.C. Tax payers will have get release from to pay profession taxes?

(1) More than 65 year's alive person. (2) Person who gave 40% or more physical defect whom having certificate of civil surgeon. (3) Tax payers who having yearly turnover less than Rs.2.5 Lack as per stated in entry no.7.

Which professions to pay the profession tax Under this act?

All the registered partnership firms, all the factory owners, all the shopkeepers, all the merchants whose yearly turn over is more than Rs.2.50 lack, permit holder of the transport vehicle, money financer, owner of the petrol pumps, Limited Companies, all the banks, Cooperative societies, Estate Agents, Brokers, Building Contractors, all video parlors, video libraries, other professions like legal advisors, solicitors, doctors, Insurance Agents, etc…. (For full list to see the schedule)

If not paying such tax, which is to be paid every year?

Designated authority can collect taxes, penalty and interest by selling the property of the defaulter, by putting attachment on the bank account, and also by filed police case.

In the salary dearness allowance also be included?

In salary basic salary in addition dearness allowance and other whatever extra wages regularly receive to the staff that all the facilities and share from the profit paying in place of salary that it will all included (as per the term stated in Section-17 of Income Tax Act.)

Which is not included in the salary?

Any type of bonus and gratuity not to be included in it.

Such staff member how much tax pay in every month?

If monthly salary- 1. If less than Rs.2,999.99/- than zero. 2. If Rs.3000/-to Rs.5,999.99/- than every month Rs.20/- 3. If Rs.6000/-to Rs.8,999.99/- than every month Rs.80/- 4. If Rs.9000/- to Rs.11,999.99/- than every month Rs.150/- professional tax will be liable to pay. 5. If Rs.12000/- to more than every month Rs.200/- professional tax will be liable to pay. Remarks : As per the notification dtd.01/04/2013 of the Government of Gujarat Monthly salary wages stated in the Sr.No.2 for which profession tax is become"00".

How this tax paid by the staff?

This tax not to pay by staff self but employer of the staff will have deduct it from his salary and to pay it designated authority means Surat Municipal Corporation. Thus responsibility to pay this tax is of on the employer.

If employer will not to pay the profession tax by deducting from the salary?

If, employer will not to pay by such way by deducting tax from salary than designated authority having authority to collect due amount from the faulty employer under the land revenue code, such authority will be attached tha bank account of employer and make prosecution (Police Case) under the provision of law.

Should compulsory registration necessary to Employer?

Employer should compulsory make registration if any one of the staff member will have to deduct the tax.

Any form will be decided for registration?

Yes, application has been done in Form No.1.

What is the arrangement to deposit such tax by employer?

If employer having 20 members of staff than after completing the month within 15 days and if numbers of staff member is less than 20 than after completing three month within 15 day deposited by complete the detail declaration on form No.-5.

If any of the employer will not deposited the tax amount by deducting from the salary of staff member within time in designated authority than what to do?

For whatever time late payment for that time interest will be paid @18% yearly.

Who is liable to pay Professional Tax?

Every person or entity engaged in any Profession, Trade, Calling or Employment and falling under or any of the other of classes mentioned in Column 2 of Schedule I of the Act, shall be liable to pay the tax to the Designated Authority.

Why should I pay?

The registration and payment of tax is compulsory as per the Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments (amendment) Act, 2008.

What Forms do I need for registration? What are the charges?

  • Form-3 for EC Registration & Form-1 for RC Registration (no form fee and downloadable from www.suratmunicipal.gov.in)
  • Documents required to be submitted:
    • Shops & Establishment Certificate
    • Partnership Deed / Certification of Incorporation as per Companies Act 1956 / MoA
    • Property Tax bill/receipt of the property where the business is carried out.
  • Charges for EC Registration: Free of cost

From when and where will the registration be done under this Act?

Under this Act, registration will be done within 60 days from the start date of the business/profession. Registration is done at the concerned Zone office of Municipal Corporation where shop, organisation, office or place of business is located.

When to submit the service request?

During the Public Service Hours.

Whom to submit the service request?

Professional Tax Recovery Department of concerned Zone.

What is the timeline for service?

  • If proper documents are furnished: Same day
  • If proper documents are not furnished: On the day when the proper documents are furnished.

When and under which circumstances enrolled/E.C. Tax payer will be released from paying Professional Tax?

  • If the person’s age is more than 65
  • If the person has 40% or more physical defect and holds a certificate from civil surgeon,
  • If the person’s yearly turnover is less than Rs.2.5 lakh (as stated in Entry no.7)

Which professions are liable to pay Professional Tax under this act?

All the registered partnership firms, all the factory owners, all the shopkeepers, all the merchants having yearly turnover of more than Rs.2.50 lakhs, permit holder of a transport vehicle, money financer, owner of the petrol pumps, limited companies, all the banks, cooperative societies, estate agents, brokers, building contractors, all video parlours, video libraries, other professions like legal advisors, Solicitors, Doctors, Insurance Agents, etc. (For full list, see the schedule on SMC website).

What is the penal provision for non-payment of Professional Tax or not obtaining Certificate of Registration?

Designated authority can collect taxes, penalty, and interest by selling the property of the defaulter, by putting attachment on the bank account, and can also file a police case.

Which will come under the scope of ‘salary’ and ‘wages’?

“Salary" or "wage" includes pay, dearness allowance and all other remunerations received by any person on a regular basis, whether payable in cash or in kind, and also includes perquisites, and profits in lieu of salary, as defined in Section 17 of the Income Tax Act.

What is not included in the salary?

Any type of bonus and gratuity not to be included in it.

Who is responsible to pay the taxes: Employee or Employer?

Employer. Employer should deduct tax from the staff’s salary and pay it to the Designated Authority that is Surat Municipal Corporation

What is the arrangement to deposit tax by the employer?

With declaration on Form No.-5,
  • Deposit within 15 days after completion of the month: if employer has a staff of 20 or more members.
  • Deposit within 15 days after completion of three months: if number of staff is less than 20.

Is registration of all the branches compulsory?

Every branch of a firm, company, corporation or other corporate body, any society, club, or association shall be deemed to be a person and a separate assessment for the purpose of levying of tax under the act. e.g. If organisation’s head office is out of the city but its staff is deployed or working in the city, it should pay R.C. tax.

Non display of endangers animal in the vacant Enclosures.

Surat Zoo has undertaken correspondence several times with other Zoos of India and correspondence is Still going on for acquisition of wanted animals.

Upgradation of existing enclosure to make animals more viewable.

The task of modification / up-gradation of some enclosures (Leopard, Crocodiles, Gharial and Hippopotamus ) have already been taken up and work is going on to enhance the visibility of the captive animals.

Regarding - visiting hours/ timing of the Zoo and Aquarium.

Information regarding the visiting hour's of Zoo and Aquarium are displayed on the main entrance of the above Facility. Besides this, any change in timing / visiting hour's during Deepawali or summer vacations is also communicated to the general public and visitors through local news paper's and T.V. Channel too.

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What are the base reference documents applicable to Property taxes? Which are the relevant and applicable laws and circulars and their amendments from time to time?

The corporation is governed by the Bombay Provincial Municipal Corporation Act 1949; as such it is an autonomous body, but refers to the state government on a need basis and at the centre level it falls in the Ministry of Urban Development. Matters related to Property Tax are covered in chapters 1, 8, 11 including clause 409 of the BPMC Act 1949.

What are the Compulsory registers/documents to be maintained by the corporation in relation to ptax?

Assessment book for the past few years is maintained with the Zonal Assessment & Recovery Office and can be viewed by any taxpayer during specified time period. These assessment books are kept open for the property holder every year in the month of April and the notice regarding this is published in the news papers in April. Within 15 days of publishing of such notice in the news paper, any tax payer can raise the objection regarding the assessment by submitting Vandha Application to Appellate officer. This is to make sure that in case the owner could not raise objection (vandhaa application) after 15 days of receiving khas notice (informing the assessment value of the property when assessed first time or revised) due to any reason then the owner can raise objection in the succeeding year.

Who are the key personnel of the Assessment and Recovery Department?

Following two departments are the key department for Assessment & Recovery :
  • Central Cell located at Surat Municipal Corporation, Muglisara
  • Assessment & Recovery Dept at each zone office
Following are the key personnel of the above said departments:
  • Assessment and recovery officer
  • Appellate officer “Harkat Arji Saambhalnaar Adhikaari”

What are the wards demarcation for the purpose of assessment.

There are 39 wards defined for ease of administration of ptax. All wards do not contain equal number of properties. Ward numbers 51 to 56 are meant for government property.

How is Property defined and what all could be liable to Property Tax?

Each property is defined by the unique Tenement Number e.g. 01A-01-0001-0-001. Property tax shall be levied in respect of all buildings and lands in the city except the buildings and lands vesting in the government and used solely for the public purpose and not used or intended to be used for the purpose of trade or profit, or vesting in Corporation. Pratham Kar Patra Vyakti is liable to pay the property tax.

Do open plots invite taxes?

Yes, they do invite taxes. As per BPMC Act the span of property tax is not only limited to buildings, even the land falling under the jurisdiction of the corporation is covered in it.

What are the components of Property Tax?

Components of Property tax are as under [Section-129]
  • General Tax
  • Water Tax
  • Water Charge
  • Conservancy Tax and
  • Betterment charges.

On what premises is General Tax levied?

Section – 132 chapter 11 in BPMC Act in the downloads section

On what premises is Water Tax levied?

Section - 130 chapter 11 in BPMC Act in the downloads section

On what premises is Conservancy Tax levied?

Section – 131 chapter 11 in BPMC Act in the downloads section

Is there any guiding document for calculation of Ptax?

New guideline for the PTax has been implemented since 28.10.2002. Earlier guideline considered date of construction. New guideline only considers the location of the premises and the proximity to nearby road of specified width. The complete booklet describing location and applicable rate for the assessment is available at a cost of Rs. 10 at all the City Civic Centers.

Which property & whose property are exempted or assessed at reduced rate (concession) in case of Property Tax? (E.g. institutes like Gov. Bldg. or school or places of worship or properties of persons like Senior Citizens or Physically handicapped, etc.)

The statutory exemption upto Rs. 600/- only in case of General Tax is applicable. Besides, the following lands and buildings are exempted under section 132[a][b] & [c].
  • Lands and Buildings solely used for disposal of deads.
  • Lands and Buildings solely used and occupied for public worship or public charitable purpose.
  • Lands and Buildings vesting in the Government/Municipal Corporation used solely for public purposes.
There is no other exemption or assessment at reduced rate permitted.

When does a property enter into first time assessment?

Property can be entered for the first time into assessment register by either of following modes:

  • Owner’s request: The owner can file application for the new assessment.
  • Assessment Surveyor’s field visit: New property will be identified during the field visit of the surveyor.
  • Other sources (neighbors or parties that are affected).
  • Discovery by the Vigilance or any other department of the corporation.
  • During general revision: Assessment and Recovery department carries out the revision exercise. The surveyors visit the entire city and identify new properties, and modified properties with new construction or change in use. All the property (100%) of the city are revised at every four year. In practice 25% of the properties are revised every year making 100% revision complete within 4 years.

When does a property need to be assessed or reassessed?

Property needs to be assessed or reassessed in either of following circumstances:
  • construction of a new building
  • destruction of existing building and construction of a new building at the same place
  • change in the use of the building e.g. from residential to commercial and vice versa.
  • change in the building e.g. modification / extension in the building
  • entry or exit of tenant.

What is the procedure for entering property for new or revised assessment?

You need to submit applicable documents from the list given below along with New Assessment Application Forms to the city civic center or the zonal Assessment and Recovery Department.
  • Bill for the materials of construction
  • BUC / NOC from TDO
  • Certificate of completion form the architect
  • No objection certificate (Raja Chitthi) for construction
  • Copy of Ptax receipt
  • Copy of the approved plan
  • Municipal tax bill/payment receipt of the open plot
  • NOC form the president of society

What if the new property is not entered for the taxation?

If party fails to apply then assessment field surveyor can include that property for assessment during field visit or at revision time. During this visit he can even assess the property with retrospective (backdate) effect and the property holder is liable to pay ptax from that date.
e.g. If your new property is occupiable in December 2001 and if you on your own apply for the assessment, it is possible that Property Tax would be calculated for the period between December 2001 and March 2001. If you fail to do so, then upon identification of your property, the assessment surveyor can charge you for the entire financial year 2001-02 (in case if you fail to provide enough evidence).

What are the norms/formula/parameters for calculating assessment?

Refer the new guideline for calculating assessment

How are the zones (locations) classified?

For the purposes of assessment the entire city is bifurcated in to six zones. These 6 zones will be the same as the 6 zones/areas demarcated for impact fee. The area covered under each zone would be same as it is for the impact fee. These areas have been determined keeping in view the market rate of unit area of land, in which zone A has highest market value and B, C, D, E, F have decreasing rates.
Area/zone - 1 A
Area/zone - 2 B
Area/zone - 3 C
Area/zone - 4 D
Area/zone - 5 E
Area/zone - 6 F
Each zone in the aforesaid zones have been divided into two subzones

How do I identify the rate applicable to my property for the assessment?

  • You first need to identify in which zone your property falls. You are than required to identify the subzone applicable to your property. e.g. Zone-1 A has two subzone
  • A1= land/property attached to roads having width more than12 meters
  • A2= land/property attached to roads having width upto 12 meters
  • Similarly, in other areas/zones also the sub-classification into B1, B2/C1,C2/D1,D2/E1,E2/F1,F2 is to be considered according to the width of the nearby road.
  • After identifying this you can refer the chart of rates applicable for different type of properties. (Please refer the Guide for assessing the property)

Whom should I contact, if I am not satisfied with the appraised/assessed value of my property? (right from very preliminary level to higher level authority)

You have to give Vandha Application to Appellate Officer through any of the civic centers or zone within 15 days from the date of receiving Khas Notice. You can also give Vandha Application within 15 days of publishing of the notice regarding opening of Assessment Book for the review (published in local newspaper, normally in the month of April). One can raise objection in the Civil Court if not satisfied with the judgment of Appellate Officer. In case property holder is not satisfied with Property Tax Bill, he/she can raise objection in the Civil Court.

How is my property assessed if used for both residential and non-residential (commercial) use?

The residential portion is charged at residential rates and commercial portion is charged at commercial rates.

What are the Rates of Property Tax?

Please refer presentstructure

What if I don’t receive the bill, where to check if my bill has been issued, where to get my duplicate bill?

The Assessment & Recovery Department of your respective zone will help you in this regard. They will help you in checking out whether your bill has been issued or not and if issued, they will even help in getting the duplicate bill (make sure that you carry tenement number of your property). As a practice in local newspaper one advertisement describing the start date and end date for the payment of property tax bill is published for the knowledge of the concerned property tax holders.

I have rented out the property. Can I receive the property tax Bill at a different mailing address at my risk?

Yes, you can specify a different correspondence address.

Is there any provision to issue the demand bill in duplicate one for the tenant and one for the owner?

There is no such provision. Corporation issues one demand bill and that to the owner.

What should I carry along with me for payment of Ptax?

Before you come to pay Property taxes at any of the civic centers, you need to take along the bill supplied to you by the corporation. You need to carry notice or warrant if at all issued. In case you do not have these documents you can even carry old bill or receipts of payment. In the worst case if you have no such documents, you ought to know the tenement no.
Payment can be made by means of cash or cheque drawn on a local branch, preferably a MICR coded check.

Any guidelines for cheques, other do’s and don’ts?

Please make sure that the cheques you are submitting for payment to the corporation are crossed ‘account payee only’ and drawn in the name of Surat Municipal Corporation. Please also write at the back of the cheque your Tenement Number, Name, Telephone Number.
Please retain the property tax bill and the receipt of the payment, as it may be required for various applications to the corporation.

What if my cheque bounces? What are the consequences (both in monetary and non-monetary terms)?

Following are the consequences if your cheque bounces:
18% simple interest and bank charges will be charged if the cheque is dishonoured for any reason whatsoever.
You will receive a notice from the Assessment & Recovery Department of the Zone regarding your cheque being dishonoured. You need to pay the dues including the bank charges in the specified time period. Failing so will invite legal action as per the Section 138(B) of Negotiable Instrument Act and administrative charges of Rs. 1500.

What are the modes of payment for the bill? Are credit cards acceptable? Which?

You can pay your payment by cash, cheque (in city), D.D., Postal order. Credit cards are not acceptable.

Why am I asked for advance Property tax?

It lessens the task of recovering taxes by the corporation and the corporation passes on this benefit by giving you rebate.

What are the benefits to pay the advance taxes?

One who pays taxes between 1st April to 30th April gets rebate of 10 % and one who pays between 1st May and 31st May gets rebate of 7%.

Who is responsible to pay property tax in case of rented property – owner or tenant?

Owner is responsible for tax.

What if the tenant has not paid PTax for several years and later on he vacates the property?

Owner is responsible so we have no concern with the tenant.

What if, I don’t pay my property tax in the specified time period, what is the penalty for the delay?

Penalty is 18 % interest, 0.5 % notice fee, 6 % warrant fee, 25 % Education cess.

When does a property get listed out from assessment?

In the unfortunate case of fire, earthquake or such other calamity due to which the property remains unoccupiable or vanishes entirely. The residual open plot is still liable for these taxes.

Longtime unused/abandoned property: how about them?

The corporation is not concerned with whether the property is being used or not for a period of time. It is also not possible to keep track of occupancy of the property. So taxes are leviable till the property is in existence.

What if the sale of property takes place somewhere in the middle of the year?

The person on whose name the tax bill is issued is liable for payment. The buyer and the seller may mutually decide the proportion to share. On sale of the property one needs to get the name changed in the Municipal records by submitting application for name transfer.

What is the procedure to change the name for a property?

You need to submit following documents along with application for change of name (by filling appropriate application forms available from City Civic Center) to the city civic center or the zonal assessment and recovery department.
  • Copy of city survey
  • Copy of Ptax bill
  • Copy of Ptax receipt
  • Copy of sales deed / possession receipt
  • Copy of sales deed / index
  • NOC form the president of society
Share Certificate issued by housing society or association.

Why should I get my property assessed?

In order to utilize basic services such as water line, drainage and other relevant services provided by Surat Municipal Corporation, citizens should get property assessed and are liable to pay tax according to the B.P.M.C. Act, 1949.

In which cases, should I get my property reassessed?

Property needs to be assessed or reassessed in either of following circumstances:
  • Construction of a new building
  • Destruction of existing building and construction of a new building at the same place
  • Change in the use of the building e.g. from residential to commercial and vice versa
  • Change in the building e.g. modification / extension in the building
  • Entry or exit of tenant

What if I do not get my property assessed?

Not assessed properties will be considered as illegal properties and are not liable to use basic services like water line, drainage and others provided by Surat Municipal Corporation. Hence, assessment of the property is necessary.

What if the new property is not entered for the taxation?

If party fails to apply, then assessment field surveyor can include that property for assessment during field visit or at revision time. During this visit he can even assess the property with retrospective (backdate) effect and the property holder is liable to pay property tax from that date.

Who is liable to pay?

Property tax shall be levied in respect of all buildings and lands in the city except the buildings and lands vesting in the government and used solely for the public purpose and not used or intended to be used for the purpose of trade, profit or vesting in Corporation. ‘Person Primarily Liable to Pay’ must pay the property tax.

What forms do I need for assessment or reassessment of property?

According to the B.P.M.C. Act, 1949 Schedule-A, Chep-8 Taxation Rule No. 5, if a citizen wants to reassess his/her property, citizen needs to feel one standard form worth Rs.25.

From where will I get the form?

Form for all the respective processes regarding Property Tax are available at: https://www.suratmunicipal.gov.in/Downloads/OnlineForms

Which documents do I need to attach with the application?

List of documents to be attached with the application is mentioned in the respective forms.

Do I need to attach a true copy or notarized copy of documents with the application?

Notarized.

What do I need to check prior to the purchase of new house/office? How can I get this info?

In respect to property tax, before purchasing the property, the citizen should make sure that the status of property tax of particular property is clear. (Clear status suggests that no property tax is pending or a proper agreement for the payment of said tax is prepared or not.)

If I am renting my house, do I need to get tenant registered?

According to the B.P.M.C. Act, 1949 - Schedule-A, Chep-8 Taxation Rule No. 5. a citizen should fill one standard form worth Rs.25 for Tenant Registration on assessment book.

What if I don't pay tax before the due date?

If the tax is not paid before the due date, citizen is liable to pay the penalty.

What is the penalty for the delay?

Penalty is 18 % interest, 0.5 % notice fee, 6 % warrant fee, 25 % Education cess.

What action will SMC take to recover tax payments?

After issuing the warrant, if tax with a penalty is not paid, actions such as sealing the properties are taken for recovery.

Should I give any cash to a person claiming to be SMC employee?

If a person is claiming to be SMC employee, ask the person to show I-card or contact nearest SMC office before handing over the cash.

What are the Compulsory registers/documents to be maintained by the corporation in relation to Property Tax?

Assessment book for the past few years is maintained with the Zonal Assessment & Recovery Office and can be viewed by any taxpayer during specified time period. These assessment books are kept open for the property holder every year in the month of April and the notice regarding this is published in the newspapers in April.
Within 15 days of publishing of such notice in the newspaper, any tax payer can raise the objection regarding the assessment by submitting Vandha Application to Appellate officer. This is to make sure that in case the owner could not raise an objection (vandhaa application) after 15 days of receiving khas notice (informing the assessment value of the property when assessed for the first time or revised) due to any reason then the owner can raise an objection in the succeeding year.

Who are the key personnel of the Assessment and Recovery Department?

Following two departments are the key department for Assessment & Recovery:
  • Central Cell located at Surat Municipal Corporation, Muglisara
  • Assessment & Recovery Dept at each zone office
Following are the key personnel of the above said departments:
  • Assessment and recovery officer
  • Appellate officer “Harkat Arji Saambhalnaar Adhikaari”

What are the wards demarcation for the purpose of assessment?

There are 39 wards defined for ease of administration of Property Tax. All wards do not contain an equal number of properties. Ward numbers 51 to 56 are meant for government property.

Do open plots invite taxes?

Yes. As per BPMC Act, the span of property tax is not only limited to buildings, even the land falling under the jurisdiction of the corporation is covered in it.

On what premises is General Tax levied?

Section – 132 chapter 11 in BPMC Act (Available on https://suratmunicipal.gov.in/ in the downloads section.)

On what premises is Water Tax levied?

Section - 130 chapter 11 in BPMC Act (Available on https://suratmunicipal.gov.in/ in the downloads section.)

On what premises is Conservancy Tax levied?

Section – 131 chapter 11 in BPMC Act (Available on https://suratmunicipal.gov.in/ in the downloads section.)

Is there any guiding document for calculation of Property tax?

A new guideline has been implemented since 28.10.2002. Earlier guideline considered the date of construction. New guideline only considers the location of the premises and the proximity to the nearby road of specified width. The complete booklet describing the location and applicable rate for the assessment is available at a cost of Rs.10 at all the City Civic Centers.

Which property & whose property is exempted or assessed at reduced rate (concession) in case of Property Tax? (E.g. institutes like Gov. Bldg. or school or places of worship or properties of persons like Senior Citizens or Physically handicapped, etc.)

The following lands and buildings are exempted under section 132[a][b] & [c].
  • Lands and Buildings solely used for disposal of deads.
  • Lands and Buildings solely used and occupied for public worship or public charitable purpose.
  • Lands and Buildings vesting in the Government/Municipal Corporation used solely for public purposes.
There is no other exemption or assessment at the reduced rate permitted.

When does a property enter into first-time assessment?

Property can be entered for the first time into assessment register by either of following modes:
  • Owner’s request: The owner can file an application for the new assessment.
  • Assessment Surveyor’s field visit: New property will be identified during the field visit of the surveyor.
  • Other sources (Neighbours or parties that are affected).
  • The discovery by the Vigilance or any other department of the corporation.
  • During general revision: Assessment and Recovery department carries out the revision exercise. The surveyors visit the entire city and identify new properties and modify properties with new construction or change in use. All the property (100%) of the city are revised at every four years. In practice, 25% of the properties are revised every year making 100% revision complete within 4 years.

Whom should I contact, if I am not satisfied with the appraised/assessed value of my property? (right from very preliminary level to higher level authority)

You have to give Vandha Application to Appellate Officer through any of the civic centers or zone within 15 days from the date of receiving Khas Notice. You can also give Vandha Application within 15 days of publishing of the notice regarding opening of Assessment Book for the review (published in local newspaper, normally in the month of April). One can raise an objection in the Civil Court if not satisfied with the judgment of Appellate Officer. In case property holder is not satisfied with Property Tax Bill, he/she can raise an objection in the Civil Court.

How is my property assessed if used for both residential and nonresidential (commercial) use?

The residential portion is charged at residential rates and a commercial portion is charged at commercial rates.

I have rented out the property. Can I receive the property tax Bill at a different mailing address at my risk?

Yes, you can specify a different correspondence address.

Is there any provision to issue the demand bill in duplicate one for the tenant and one for the owner?

There is no such provision. Corporation issues one demand bill and that to the owner.

What are the modes of payment for the bill? Are credit cards acceptable? Which?

You can pay your payment by cash, cheque (in city), D.D., Postal order, credit card or debit card.

Why am I asked for advance Property tax?

It lessens the task of recovering taxes by the corporation and the corporation passes on this benefit by giving you a rebate.

Who is responsible to pay property tax in case of rented property – owner or tenant?

Owner.

What if the tenant has not paid the tax for several years and later on vacates the property?

Owner is responsible, so we have no concern with the tenant.

When does a property get listed out from assessment?

In the unfortunate case of fire, earthquake or such other calamity due to which the property remains unoccupiable or vanishes entirely. The residual open plot is still liable for these taxes.

What if my property is unused for longtime or abandoned?

The corporation is not concerned with whether the property is being used or not for a period of time. It is also not possible to keep track of occupancy of the property. So, taxes are leviable till the property is in existence.

What if the sale of property takes place somewhere in the middle of the year?

The person on whose name the tax bill is issued is liable for payment. The buyer and the seller may mutually decide the proportion to share. On sale of the property, one needs to get the name changed in the Municipal records by submitting an application for name transfer.

What is the procedure to change the name for a property?

You need to submit following documents along with the application for change of name (by filling appropriate application forms available from City Civic Center) to the city civic center or the zonal assessment and recovery department.
  • Copy of city survey
  • Copy of Property Tax bill
  • Copy of Property Tax receipt
  • Copy of sales deed / possession receipt
  • Copy of sales deed / index
  • NOC form the president of the society
  • Share Certificate issued by housing society or association.