Chandigarh MC may accept affidavit for separation of property

In a step that will provide relief to the owners of a house who don’t have a plan showing property division, the Municipal Corporation is considering accepting an affidavit as an alternative document for the creation of separate property IDs for the purpose of paying property tax.

At present, if a person desires that a part or two, or more of any land or building be assessed under the provision to Section 109 of the Act as a separate property, the Commissioner may in his discretion treat such part or two, or more as separate property for the purpose of the said provision, if all taxes due on the entire property are paid. Secondly, there must be a plan of the property showing the division and duly signed by all owners of the property enclosed with the application.

Under the Property Tax Bylaws, the MC considers a plan or a settlement deed (MoU) for the purpose of assessing property tax.

In a number of residential cases, the applicants/assesses are not able to fulfil the second condition due to personal differences with the owners of other floors. This leads to non-payment of property tax of such a property.

Now, it is proposed that in such cases, an affidavit declaring the separation of property may be accepted in lieu of the currently mandated document, subject to verification.