Surcharge

Section 96 of the Assam Municipal Corporation Act, 2022 deals with surcharge. The Corporation may, where any land or building or hut or portion thereof is used for any non-residential purpose, may levy a surcharge on the property tax on such land or building or hut or portion thereof at such rate, as may be prescribed by the rules / bye-laws: Provided that where any portion o

(1) The Corporation may, where any land or building or hut or portion thereof is used for any non-residential purpose, may levy a surcharge on the property tax on such land or building or hut or portion thereof at such rate, as may be prescribed by the rules / bye-laws:

Provided that where any portion of any land or building or hut is used for any non-residential purpose, the amount of the property tax payable in respect of such portion of land or building or hut shall, while fixing the property tax for the entire land or building or hut, be separately calculated:

Provided further that the Corporation may, subject to such bye-laws as may be made in this behalf for the grant of exemption from surcharge in respect of any class or classes of lands or buildings or huts used for educational, public health, medical, cultural or sports purposes, exempt any such land or building or hut from payment of the surcharge.

(2) For the avoidance of doubt, it is hereby declared that for the purposes of sub-section (1) above, "educational, public health, medical, cultural or sports purposes" shall mean - (a) the purposes of education intended to be imparted by a Government school or Government-aided school or municipal school or any other educational institution affiliated to any university or the All-India Council for Technical Education, and (b) the purposes of public health, medical treatment, cultural functions or sports, ensured or organized by a Government institution or Government-aided institution or the Corporation or an institution aided by the Corporation or any other public institution, not being a Government institution. The Corporation Ofeine The Corporation may levy an additional surcharge at a rate as may be prescribed by the bye-laws on such land or building or hut or portion thereof as is rented out:

Provided that in the case of any building which is partly occupied and partly rented out, the additional surcharge shall be levied only on the annual value of the rented portion. Exemption of lands and buildings from property tax.

Section 96, The Assam Municipal Corporation Act, 2022 (Act 8 of 2022).