Tax Structure
Property Tax Structure 2005-2006
| 01. |
Water Tax [Sec.123 (a)] |
(A) Residential: Rs. 5/- monthly minimum. @ 1 % of the rateable value |
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(B) Non-Residential: Rs. 10- monthly minimum. @ 2 % of the rateable value. |
| 02. | Water Charge [Sec.134] |
(A) Residential / Religious purpose without meter per family in city area:
Note 1/2" to 1.1/2" water conn. (for city area) provide without meter Residential all size conn. without meter & Residential per Family Rs. 20 /- p.m. Religious/Educational 1/2" to 1.1/2" conn. without meter & Existing meter cancelled. |
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| (B) With meter per family (As per List) : |
| 03. | Conservancy Tax [Sec.129 (b)] |
(A) Residential: minimum Rs.3/-per month @3% of the rateable value. |
| [Sec.137 Special rate] |
(B) Non-Residential [other than in 3 (A) & (C) ]: minimum Rs.8/- per month. @ 6 % of the rateable value. |
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(C) Non-Residential [other than in 3 (A) & (B) above]: Factory, Dairy, Restaurant, Hotel, Club, Stable, Industrial premises and other premises engaged in manufacturing process, Cinema, Hospital, Pathological laboratory, Exhibition sale etc. Minimum Rs.8.00 monthly.@ 12% of rateable value. (Factory - Industry as per Factory Act 1948.) |
| 04. | General Tax [Sec.129 (c)] |
Note (Statutory-minimum @ 12 % and maximum @ 30 % of rateable value of premise) |
| 05. |
Education Cess [Gujarat Edn. Cess Act 1962] |
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