Question : DISPARITY IN ASSESSMENT OF PROPERTY TAX

(a) whether the Delhi Municipal Corporation Act grants option to the property tax payer for settlement of their cases, which were not settled prior to the date of coming into force of the DMC (Amendment) Act, 2003 but settled before the Unit Area rates were notified from 1.8.2003 to 31.3.2004 on Unit Areas rates or old rates;

(b) if so, whether this provision of option to some of the tax payers by refusing them the option to get their properties assessed on U.A. rates while allowing this option to others as thereby creating disparity among the tax payers;

(c) if so, the reasons therefor; and

(d) the action taken by the Government to redress the grievances of property tax payer?

MINISTER OF STATE IN THE MINISTRY OF HOME AFFAIRS(SMT. RADHIKA V. SELVI)

(a): Under the provisions of Section 116G of the Delhi Municipal Corporation Act, 1957, where assessment has not been finalized in respect of vacant land or covered space of a building or both on the date of commencement of the Delhi Municipal Corporation (Amendment) Act, 2003, the assessee may have such land or building or both, as the case may be, assessed on the basis of Annual Value. This provision is not applicable in settled cases.

(b) to (d): The information is being collected and will be laid on the table of the House.