Primary law, Tamil Nadu land law
Tamil Nadu Village Panchayats (Assessments and Collection of Taxes) Rules, 1999, Amendment to rules
The Rural Development and Panchayat Raj (PR.I) Department issued G.O. (Ms) No.38, dated 5 March 2008, by order of the Governor, to amend rule 15 of the Tamil Nadu Village Panchayats (Assessments and Collection of Taxes) Rules, 1999. The amendment changes the treatment of certain educational, hostel, library and charitable buildings, while making Government-aided institution buildings used for self-financing unaided courses subject to house tax.
What the amendment governs
The Rural Development and Panchayat Raj (PR.I) Department issued G.O. (Ms) No.38, dated 5 March 2008, by order of the Governor. It amends rule 15 of the Tamil Nadu Village Panchayats (Assessments and Collection of Taxes) Rules, 1999, using powers under the Tamil Nadu Panchayats Act, 1994.
The notification was directed to be published in the Tamil Nadu Government Gazette Extraordinary dated 5 March 2008.
Buildings covered by the revised clause
The substituted clause (c) covers:
- Buildings used for educational purposes, including hostels and libraries, when run by the Government or local bodies.
- Buildings used for educational purposes, including hostels and libraries, when run by institutions aided by the Government.
- Public buildings used for the charitable purpose of sheltering destitute people.
- Public buildings used for the charitable purpose of sheltering animals.
The amendment also changes the first proviso to refer only to clause (a), instead of referring to clauses (a) and (c).
House tax for self-financing courses
The new proviso specifically states that buildings used by Government-aided institutions to conduct self-financing unaided courses are subject to house tax. A Government-aided institution therefore cannot rely solely on its aided status for a building used for such courses.
The wording applies to the buildings used for conducting the self-financing unaided courses. The source does not provide a tax rate, calculation method or payment procedure.
Who may be affected
The amendment is relevant to:
- Government and local body educational institutions operating educational buildings, hostels or libraries in village panchayat areas.
- Government-aided institutions using buildings for educational purposes.
- Government-aided institutions conducting self-financing unaided courses.
- Owners or administrators of public buildings used to shelter destitute people or animals for charitable purposes.
- Property buyers or professionals checking the house tax position of buildings used by educational or charitable organisations.
For a building used partly or wholly for self-financing unaided courses, the stated house tax treatment should be considered when reviewing village panchayat tax records.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Are buildings used by Government-aided institutions for self-financing unaided courses liable for house tax?
Yes. The amendment states that buildings used by Government-aided institutions to conduct self-financing unaided courses are subject to house tax.
Does the revised clause cover hostels and libraries?
Yes. It includes hostels and libraries used for educational purposes when run by the Government, local bodies or Government-aided institutions.
Are charitable animal shelters included?
The revised clause includes public buildings used for the charitable purpose of sheltering animals. It also includes public buildings used to shelter destitute people.
Does G.O. (Ms) No.38 state the house tax rate?
No. The source states that specified buildings are subject to house tax but does not provide a rate or calculation method.
