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Manual XVII
Under clause 4 (b) (xvii) of Chapter II of the Right to Information Act, 2005
Such other information as may be prescribed.
Method of Assessment & calculating Ratable Value of the Buildings and Lands.
Rateable Value of any Building or Land assessable to Property Taxes is
determined as per the provisions of Section 154 of M.M.C. Act. Rateable value
of any building or land is determined by allowing 10% statutory deduction in lieu
of all allowances for repairs or any other account whatever from the annual rent
of such building or land for which such building or land might reasonably be
expected to let from year to year.
At present, the concept of construction of the Building for letting to the tenant
is not found in general. Normally all the properties are constructed for the
purpose of occupation of individual owner and therefore, the department has
demarked the pockets of locality in every Ward and provided ‘Residential
Letting Rates (Annexure H) for each Pocket’ to arrive at the Annual Rent at
which the building is reasonably expected to be let from year to year and
considering ‘Residential Letting Rate’, the Annual Rent and Ratable Value of the
property is fixed as under.
( Rent per month X 12 ) Less 10% Statutory Deductions
All the premises belonging to the Government or a Local Authority or any
tenancy, licensee or other like relationship created by a grant from or license
given by Government in respect of any premises let or sub-let to nationalized
1
banks or any public sector undertakings or any corporations established by or
under any Central or State Act or Foreign missions, International agencies,
multi-national companies and private limited companies and public limited
companies having paid up share capital of rupees one crore and more, are
excluded from the purview of Standard rent as per section 3(1)(b) of the
Maharashtra Rent Control Act, 1999 which has come into force w.e.f. 31st
March 2000.
All such properties or parts thereof belonging to these
establishments
are
assessed or
re-assessed
on
the
basis
of
rent,
compensation, license fee, lease rent actually paid and interest on deposits.
Reasonable annual rent of such properties or part thereof is arrived at by
allowing some percentage of deduction from the rent, compensation, lease rent,
interest on deposits, license fee as paid by the willing lessee to the willing lessor
for service charges, property taxes, maintenance of property and also
considering the income of the owner of the building or part thereof. Rateable
Value is arrived at by allowing statutory deduction of 10% from the reasonable
annual rent determined as mentioned above.
In case of Assessment of land, cost of land is taken in to consideration and
to arrive at the annual letting value of the land, 12% of land cost is considered
and after allowing Statutory Deduction at 10 % the Ratable Value is fixed.
At present 50 times and 100 times of Residential Letting Rates is considered
as cost of land in the suburbs and city area respectively (see Annexure H-I & H-II).
2
1)
Exemption from General Tax
A) Under Section 143 (1) (a) of the Act, exemption from General Tax is
admissible to the buildings and lands or portions thereof exclusively occupied for
public worship or for charitable purposes.
Beneficiaries:
The institutes for public worship or for charitable purposes formed under a
Deed of Trust or a Society and registered with the Charity Commissioner under the
Public Trust Act, 1950 and / or a Society registered under the Co-Operative
Society’s Act, 1960.
Conditions :
Exclusive use of the property for public worship or charitable purposes and
no rent is derived from the property whether such rent is or is not applied
exclusively to religious or charitable purposes.
Requirements for Claim :
1)
Written Application for claim for exemption from Property Taxes.
2)
Deed of Trust or Memorandum of Institute specifying aims and objects of the
Institute.
3)
Annual Report of the Institute with Statement of Income and Expenditure for
the last three years.
4)
Certificate of Income Tax Exemption under Section 80 G of the Income Tax
Act.
5)
Compliance of Section 149 or 150 of the Act for getting the transfer of the
property in the name of the Institute, wherever applicable.
3
6)
In the case of Schools, Colleges or Education Institutes,
a)
Documents showing the details of receipt of grant under Grant-in-Aid
Code,
b)
Documents showing the details of getting grant of the Corporation for
Primary Education or from the Government and the reasons there for,
c)
The copy of syllabus,
d)
The Schedule of fees,
e)
Statement of all the teaching and administrative staff with their
qualifications, remunerations, etc.
B)
Under Section 143 (1) (b) of the Act, exemption from General Tax is
admissible to the buildings and lands vesting in (Government) (used solely for
public purposes and not used or intended to be used for purposes of profit) or in the
Corporation, in respect of which the said tax, if levied, would be primarily leviable
from the (Government) or, the corporation respectively;
However, this exemption is more nominal than the rate as the Government is
liable to pay sum in lieu of General Tax equivalent to 8/10 of the amount payable by
ordinary ratepayer, under the provision of section 144 of the M.M.C. Act, 1888. As
such all properties vested in State Government/Central Government are assessed
separately in G.P.R. Ward and exemption under section 143(1)(b) is not claimed
by the abovementioned Authorities.
Similarly the lands and buildings vesting in Corporation are also exempted
from General Tax etc. the 'ownership' document is the main requirement for
granting exemption to these properties.
4
C)
Under Section 143 (1) (c) of the Act, exemption from Property Taxes
is admissible to such building and lands belonging to any Diplomatic or Consular
Mission of a foreign State as Government may be general or special order specify
in this behalf.
The certificate issued by the State Government / Central Government in the
name of any diplomatic or Consular's Mission of a Foreign State regarding the
allotment or occupation of the premises to be utilized by them is the requirement
documents for granting exemption.
2)
Concession in levy of property tax under Section 144 B of the Act
Under section 144 B of the Act the property tax in respect of the building
constructed under the low cost housing scheme for economically weaker sections
and low income group by M.H.A.D.A. or under the slum Rehabilitation Scheme
declared under the Maharashtra Slum Areas (Improvement, Clearance and
Redevelopment) Act,1971 or under any other housing scheme of the Central
Government, State Government or Corporation for the purpose Slum Improvement
and use for residential purpose is levied at reduced rate as shown below for the
period of 20 years from 23.11.1995 or from the date of first occupation of the
premises, whichever is later.
The reduced rates of tax leviable for the properties under S.R.A. / S.R.D.
Schemes re-developed under D.C.Rule 33 (5) & 33 (10), excluding Government
Taxes and Tree Cess for the rehab residential portion having area not exceeding
25 sq.mtrs. (269 sq.ft.) of the property as per the slab shown below:
i) @ 20% of the tax payable for the first 10 years
ii) @ 50% of the tax payable for the next 5 years
5
iii) @ 80% of the tax payable for the further next 5 years.
However, the full amount of tax is payable at the prevailing rates after 20 years
Documents required for claiming the tax concession :
1
Letter / Certificate from MHADA authority to indicate that such proposal
was taken under this category.
2
In case of S.R.D., a certificate of Slum Department of the Corporation and
for S.R.A., a certificate from C.E.O. S.R.A. or from Chief Engineer, S.R.A.
indicating the proposal is taken under S.R.A. Scheme.
3
Certified copy of the list of original tenants approved by Chief Engineer /
S.R.A. or Chief Engineer / Assistant Commissioner ( Estate )
4
2-A)
The list of Rehabilated tenants certified by Secretary of the Society.
Concession in levy of Property Tax under section 144 C of Mumbai
Municipal Corporation Act.
Under section 144 C of M.M.C. Act, 1888; and all other powers enabling it in
this behalf the Government of Maharashtra hereby(i)
Notifies the Nagari Nivara Parishad, a public trust registered under the
Bombay Public Trusts Act, 1950, bearing registration No.E 10394 Bom. 1985, to be
the institution for the purposes of the said section 144C; and
(ii)
directs that, during the period of twenty years, from the 15th April 2005 or
from the date of first occupation of the premises, whichever is later, the property tax
in respect of the residential tenements constructed by the said institution for
economically weaker sections of the society with a carpet area not exceeding 350
6
square feet, at Dindoshi, Goregaon (East), Mumbai 400 063, shall, for the period
specified in column (2) of the Schedule appended hereto, be levied at the reduced
rate specified in column (3) thereof.
Schedule
Sr. No.
Period
Reduced rates of property taxes
(1)
(2)
(3)
1
From the 1st year to 10th 20 per cent of the rate of Property taxes
year
2
From the 11th year to 15th 50 per cent of the rate of Property taxes
year
3
levied in the particular year.
levied in the particular year.
From the 16th year to 20th 80 per cent of the rate of Property taxes
year
levied in the particular year.
Henceforth regular taxation.
Documents required for claiming the Tax concession:
1)
Letter/Certificate from Public Trust, indicating that society is registered under
the Bombay Public Trusts Act, 1950, bearing the registration No.E 10394
Bom. 1985.
2)
Copy of Building sanctioned plans confirming that carpet area for residential
tenements does not Exceeding 350 sq.ft.
2-B)
Concession in levy of Property Tax under section 144 D of Mumbai
Municipal Corporation Act.
The Govt. of Maharashtra vide its Notification dated 8th November, 2005 has
inserted the Section 144D in M.M.C. Act and has given concession for the period of
7
twenty years commencing from 25th August 2005, or from the date of first
occupation of the tenements hereinafter specified, whichever is later, the property
tax, in respect of the rehab residential tenements not exceeding 350 sq.ft. situated
in a building, in the Island City of Mumbai which
(a)
is entitled to FSI benefit under regulation 33(7) of the Development Control
Regulations for Brihan Mumbai, 1991 and
(b)
is a cessed building governed by the Maharashtra Housing and Area
Development Act, 1976 and is reconstructed or redeveloped by (i) the Cooperative Housing Society formed by existing tenants or; (ii) Co-operative
Housing Society formed by the occupiers (including owner occupier) of the
building classified as Category ‘A’ under section 84 of the Maharashtra
Housing and Area Development Act, 1976; or
(c)
belongs to the Corporation, was first constructed prior to 1940 and is
reconstructed or redeveloped, by the Co-operative Housing Society formed
by its occupiers,
shall for the period specified in column (2) as per the following table, be levied at
reduced rates specified in column (3) thereof
Schedule
Sr. No.
Period
Reduced rates of property taxes
(1)
(2)
(3)
1
From the 1st year to 10th 20 per cent of the rate of Property taxes
year
2
From the 11th year to 50 per cent of the rate of Property taxes
15th year
3
levied to the particular year.
levied to the particular year.
From the 16th year to 80 per cent of the rate of Property taxes
20th year
levied in the particular year.
Full amount of tax is payable after 20 years.
8
The Govt. of Maharashtra has now however vide its ordinance No.VII of
2006, has modified the date of implementation of the said provision as 23rd
November 1995 by amending its earlier notification dated 8th November 2005 as
under.
In section 144D of M.M.C. Act the words brackets and figures “from the date
of commencement of the M.M.C. (Second Amendment) Act, 2005” the words and
figures “from the 23rd November 1995” shall be substituted.
The concession from the property taxes shall however be given subject to
submission of following documents:
(1)
Approved plans of development of projects under Development Control
Rules 33(7).
(2)
Certificate of MHADA for development of the ‘A’ category cessed property.
(3)
Certificate from Assistant Commissioner of Municipal Corporation of Greater
Mumbai in respect of the Municipal properties and the Municipal tenanted
properties.
(4)
Occupation Certificate of Municipal Corporation of Greater Mumbai.
(5)
Intimation of Disapproval (IOD) and Commencement Certificate issued by
Municipal Corporation of Greater Mumbai.
(6)
Certified copy of list of original tenants approved by MHADA / MCGM as the
case may be.
(7)
List of rehabilitated tenants certified by the Secretary of the society.
9
2-C)
Concession in levy of property tax under section 144 E of M.M.C. Act.
Government of Maharashtra Vide Notification No.BMC.2005/CR-233/UD-21,
dated 12th February 2007 has declared the Wadala Truck Terminal and Bus Shelter
as a Special Development Project ;
And whereas the Wadala Truck Terminal, Mumbai has been declared as the
Special Development Project :Now, therefore, in exercise of the powers conferred by section 144 E of the
Bombay Municipal Corporation Act, 1888; and all other powers enabling it in this
behalf, the Government of Maharashtra hereby directs that the property tax in
respect of the buildings built in the premises of Wadala Truck Terminal, Mumbai
declared under Maharashtra Truck Terminal (Regulation of Location) Act, 1995
whether constructed or occupied before or after such declaration and in respect of
any building of the inter State Bus Terminal or Bus parking area developed by
through in the Mumbai Metropolitan Region and Development Authority on the
lands adjacent to the Wadala Truck Terminal, Mumbai shall for the period specified
in column (2) of the schedule appended hereto, be levied at the reduced rate
specified in column (3) thereof. The said property Tax shall be levied after the 3rd
year from the date of approval of Building Plan.
Sr. No.
Period
Reduced rates of property taxes
(1)
(2)
(3)
1
2
From the 1st year to 3rd 25 % of the rate of Property taxes levied in
year
the particular year.
From the 4th year to 6th year
50 % of the rate of Property taxes levied in
the particular year.
3
From the 6th year onwards
100 % of the rate of Property taxes levied in
the particular year.
10
Documents required for claiming the tax concession:1)
Letter/Certificate from Government of Maharashtra or Maharashtra
Regional Planning & Development Authority that proposal was under
taken by Special Development Projects.
2)
3)
Certificate of ‘Mega Project’ from Government.
Concession in assessment of property proposed for re-development under
Slum Re-habilitation Authority / S. R. D. Schemes under Development Control
Rules 33 (5), (6), (7), (8), (9) & (10)
Land under Construction was assessed by adopting 25% of residential
letting rates, effective from 23.11.1995 to 31.03.2008.
The said concession is
withdrawn w.e.from 01.04.2008.
Buildings under S.R.A. / S.R.D. were assessed at 75% of residential letting
rates, from effective date is 23.11.1995 or from the date of new construction of the
building, whichever is later. The said concession is withdrawn from 01.04.2008.
In case of Municipal tenanted properties re-developed under 33(7), the
original Ratable Value of rehab component is maintained during Land under
Construction period.
However, the LUC of Saleable portion is assessed by
adopting full Residential Letting Rates. (See Annexure L)
Documents Required:
1
In case of Municipal land, a certificate of Assistant Commissioner / Estate and
in case of cessed building, a copy of letter / certificate of the MHADA certifying
that the proposal was sanctioned under D.C.Rule 33 (7) with 2.5 F.S.I.
11
2
In case of re-development proposal taken up under D.C.Rule 33 (8) the letter
of Assistant Commissioner Estate / Jt. Municipal Commissioner is required
and the proposal under Urban Renewal Scheme under D.C. Rule 33 (9) letter /
certificate from MHADA, is required.
3
In case of other slum improvement proposal, Letter / Certificate certifying that
the scheme was taken under Slum Improvement and the authority may be a
Collector, Slum Department of M.M.C. or concerned Controlling Officer of the
Central Government Department is required.
4)
Assessment of Property in respect of “Information Technology &
Information Technology Enabled Services” and concessions provided
therefor in property taxes under the “I.T. & I.T.E.S. Policy, 2003.
Government of Maharashtra has declared "I.T. & I.T.E.S." Policy, 2003 in
order to encourage the development and expansion of Information Technology
Service Industries in the State.
Under the said policy all establishments / properties / buildings / premises of
I.T. & I.T.E.S. units registered under I.T. & I.T.E.S. policy were assessed and taxed
for the restricted period up to 03.06.2008 on par with residential premises i.e.
adopting letting rates applicable to the residential properties in the locality to arrive
at the Ratable Value. However, Government Taxes i.e. State Education Cess,
Employment Guarantee Cess are levied at non-residential rate.
12
i)
R.V. of the premises of I.T. and I.T.E S. Units registered under “I.T. &
I.T.E.S. Policy-2003” is determined irrespective of the fact whether the
premises are let out, given on L. & L. basis or owner occupied and on par
with residential premises i.e. by adopting letting rate applicable to the
residential properties in the locality.
ii)
Water Tax, Water Benefit Tax, Sewerage Tax and Sewerage Benefit Tax
shall be levied on the premises of I.T. and I.T.E.S. Units registered under
“I.T. & I.T.E.S. Policy-2003”, on par with residential premises treating
these properties (premises) falling in the category of Residential user.
iii)
The concession was admissible for a period of five years from the date
the scheme was brought into force by the Government i.e. from 4th June,
2003 to 3rd June 2008. The Government of Maharashtra has, however,
extended the said period of the policy upto 14.08.2014 as per
Government notification under No. शासन िनणय
सवलत/ . .9/नवी-34 द.04.09.2009 व
.सं कण 2008/जकात-
.उसं/मा.तं.धोरण 2009/1/2009/ बी-
28724 द.05.10.09.
.
13
Conditions & requirements:
Directors of Industries informing the details of the Authorities empowered to
grant the I.T. registration / letter of intent for different kinds of I.T. units is shown as
under:Sr.
No.
1
Type of Industries
Small Scale / Large
Scale Units located in
Registering Authority
Technical Advisor,
MIDC
MIDC area of
Address
Mahakali Caves Road, Andheri
(W), Mumbai,
Phone No.836 7673
Mumbai Metropolitan
Fax No.836 2266
Region.
2
Small Scale Units in
Joint Director of
Mumbai
Metropolitan
Region,
areas other than the
Industries (MMR)
Industrial
Chemical
above.
And General Manager,
Dr.V.N.Purav Marg, Chunabhatti,
District Industries
Mumbai.
Centers
Phone No.524 5199
Laboratory,
(In their respective
jurisdiction)
3
4
Units located in
Development
Santacruz
SEEPZ – SEZ area
Commissioners / Joint
Processing Zone, Government of
Development
India,
Commissioner, SEEPZ
Andheri (E), Mumbai – 400 096.
SEZ
Phone No.829 0143
(in their jurisdiction)
Fax No.829 0856.
SSI IT software &
Director, STPI, Navi
Software
ITES Units located in
Mumbai.
India, Tower No.7, Floor No.6,
Mumbai, Navi
Mumbai and Thane
area.
(In the area of Mumbai,
Navi Mumbai and
Thane)
Electronic
Ministry
of
Technology
Export
Commerce,
Parks of
International Infotech Park, Vashi
Station Complex, Navi Mumbai –
400 614.
Phone No. (022)
781 2102 / 781 2103
Fax No.(022) 781 2034
14
5
SSI IT software &
ITES Units located in
Pune District.
Director, STPI, Pune
(In the area of Pune
District)
Software
Technology
Parks of
India,
Plot No.P-1, Pune Infotech Park,
Hinjwadi, Pune - 411027.
Phone No. (021392)
32644 / 32645
Fax No. (02139) 32639
6
Large Scale units
located in area other
JDI MMR,
Regional JDI/SIO
J.D.I., MMR
Regional
JDI
(Pune,
Nagpur,
than MIDC areas of
A'bad, Nasik,
MMR
S.I.O. (Amravati & Kokan Region)
N.B. - S.I.O. (Superintending Industries Officer)
Procedure:
1)
Application is to be made to the Assistant Assessor & Collector of the
respective Ward alongwith the documents / certificates issued by above
Authorities.
2)
Special Notice under Section 167 is issued to the Assessee wherein the
bifurcation of Ratable Value at the concessional rate and the Ratable Value
at the normal rate i.e. non-residential is shown.
3)
Investigation Officer will issue orders in the manner as adopted in the case
where special notices are issued.
4)
Where the Ratable Value at par with Residential properties and concessions
of taxes are not worked out as (2) & (3) above, the same is extended by
Administrative proposals and sanction thereon and tax payers will be
informed accordingly.
15
5)
Transfer of Property
Under Section 149 (1) & (2) of the Act, it is binding on any person primarily
liable for payment of property taxes on any premises to or over such premises is
transferred, the person shall give such notice of transfer of property within three
months after execution of instruments of transfers or after its registration, if it is
registered for after the transfer is effected, or no instrument is executed.
Requirements of documents as the case of transfer under Schedule “E” - Section
150 (1) of the Mumbai Municipal Corporation Act, 1888 :
1)
Schedule ‘E’ form duly filled in the matter of transfer.
2)
Copy of Property Taxes and Water Charges Bill and the Tax Clearance
Certificate issued by the Assistant Assessor & Collector of the concerned
Ward.
3)
Property Register Card & Site Plan of the property issued from the City
Survey.
4)
Copy of Registered Conveyance or assignment or any other document
showing the devolution of title from the present assessee to transferee.
5)
Index - II issued from the office of Sub-Registrar.
6)
Resolution of the Society and Share Certificate in case of transfer of the
owner members or lessee of the Co-operative Society.
7)
Copy of Registration Certificate issued by the Charity Commissioner or the
Registrar of the Society in case of transferee is a Charitable Trust or a
Society.
16
Requirements of documents as the case of transfer under Schedule “F”- Section
150(1) of the Mumbai Municipal Corporation Act, 1888 :
1)
Schedule ‘F’ form duly filled in the matter of transfer.
2)
Copy of Property Taxes and Water Charges Bill and the Tax Clearance
Certificate issued by the Assistant Assessor & Collector of the concerned
Ward.
3)
Property Register Card & Site Plan of the property issued from the City
Survey.
4)
Copy of Registered Conveyance or assignment or any other document
showing the devolution of title from the present assessee to transferee.
5)
Death Certificate of the Assessee.
6)
Affidavit made by all the legal heirs of the deceased assessee stating that
they are the only legal heirs and they have no objection for transferring the
said property in the name of transferee.
7)
Resolution of the Society and Share Certificate in case of transfer of the
owner members or lessee of the Co-operative Society.
NOTE: All the documents are required to be produced in original for attestation of
the Xerox copy thereof.
All applications are to be made to the respective Zonal Deputy Assessor &
Collector whose addresses are available in Annexure G.
17
6)
Tax Clearance Certificate & No Objection Certificate
Tax Clearance Certificate is issued to the rate-payer on written application to
the Assistant Assessor & Collector of the respective ward. The basic condition is
that the dues of property taxes and water charges up to the period of current half
year are paid or in any case, if any valid dispute of any particular tax is pending for
settlement, then the Property Taxes should be made excluding the particular tax
under dispute.
If the appeal against the tax or Ratable Value is filed before the Small
Causes Court, then the payment of Property Taxes payable on the basis of original
Ratable Value + 80% of the Property Taxes on the increased Ratable Value should
be paid.
However, No Objection Certificate, which is to be submitted for obtaining the
approval of lay out / Commencement Certificate / Intimation of Disposal /
Completion Certificate / Occupation Certificate or for any other permission to the
respective department is issued on compliance and the production of the following
documents:
1)
Property Tax Bill.
2)
Copy of Lay out Plans.
3)
Copy of Property Registration Card.
4)
Copy of Conveyance Deed.
5)
Copy of Index – II.
6)
Copy of Power of Attorney.
7)
Payment of Property Tax up to the period of current half year.
18
7)
Refund on account of Vacancy
When any building or land, any portion of any premises has been vacant,
refund of property taxes is admissible under Sections 174, 176, 177 & 179 of the
Act.
Conditions and requirements:
1)
The building or land or any portion of any premises should be vacant for not
less than 30 consecutive days and no income or rent is derived from the
vacant premises or land.
2)
The notice of vacancy should be given in writing to the Assistant Assessor &
Collector of the respective Ward Office.
3)
Notice of continuous vacancy should be given within 30 days from the
commencement of the next following half year to Assistant Assessor &
Collector of the respective Ward Office.
4)
Claim for refund should be made, accompanied with the original bill-cumreceipt of the property taxes within 30 days after expiry of the half year to
which the claim relates.
5)
Notice of vacancy should be given within 15 days after the receipt of Special
notices under section 167 & 162(2) of M.M.C.Act, to register the vacancy
with retrospective effect i.e. from 1st date of assessment.
8)
Deletion of Water Tax & Sewerage Tax from the Property Taxes
Under Sections 169 (1) (ii) & 170 (1) (ii) of the Act, the Standing Committee
of the Corporation has made rules for levy of Water Charges & Sewerage Charges
in lieu of Water Tax to be levied under section 141 and Sewerage Tax to be levied
19
under section 142 of the Act for supply of water and for removal of human waste,
excrementitious, polluted water, liquid waste and effluents and any other materials.
Under Rule 1 of the Water Charges Rules and Rule 4 of the Sewerage and
Waste Removal Rules, the Standing Committee has empowered the Municipal
Commissioner to charge water supply by meter measurement & Sewerage charges
to such premises instead of levying water taxes and Sewerage Taxes respectively.
In view of the Rules framed by the Standing Committee, the Water Taxes
and Sewerage Taxes levied in property tax of any property or part thereof become
a double levy of taxes and, therefore, it is mandatory on the Corporation to delete
the levy of Water Tax and Sewerage Tax from the property tax bills.
Conditions and requirements:
1)
Water should be fed to the property with water connection provided under
Section 169 or 92 of the Act and Water charges & Sewerage Charges are
levied in the Water Charges bills.
2)
The tax payer should apply in writing for deletion of Water Tax and
Sewerage Tax from the Property Taxes along with the copy of recent Water
Charges Bill and Property Taxes Bill in case sue motto action is not taken by
the Department for one or other reasons.
3)
The refund of Water Tax and Sewerage Tax paid is admissible on written
application there for accompanied with the original Property Taxes paid bills
from 05.04.1987 and 01.02.2001, in case of Water is fed to the property
under Sections 169 & 92 respectively. However, refund of taxes is restricted
for earlier five years of the year of application.
20
Annexure G
Office Addresses of Assessment & Collection Department
Sr.
No.
1
Name of the Office
Address
Head Office of
Office of the Assessor & Collector, Assessment &
Assessment & Collection
Collection Department, Municipal Head Office, Old
Department (Including City
Building, Mahapalika Marg, Mumbai-400 001.
Zone Head Office)
2
3
Head Office of Western
Office of the Dy.Assessor & Collector (W.Subs.),
Suburbs Assessment
R.K. Patkar Marg, Near Bhabha Hospital, Bandra
Department
(W), Mumbai-400 050.
Head Office of Eastern
Office of the Dy. Assessor & Collector (ESubs.),
Suburbs Assessment
Brihanmumbai
Department
Building, 3rd Floor, Behind Ghatkopar Depot,
Mahanagarpalika
Transport
Ghatkopar (East), Mumbai-400 075.
4
For Theatre Tax, City
1) Office of
the
-
Dy. Assessor & Collector
Survey Section, Transfer & (Computer), Assessment & Collection Department,
Municipal Head Office, Old Building, Mahapalika
Computer section.
Marg, Mumbai-400 001.
2) Sectional Office - J.P. Shah Mandai Building, Yusuf
Meher Ali Road, Near Masjid Bunder, Mumbai 9.
5
For Wheel Tax,
Office of the Assistant Assessor & Collector (Wheel
Tax), J.P. Shah Mandai Building, Yusuf Meher Ali
Road, Near Masjid Bunder, Mumbai 400 009.
6
For Government, Port &
Office of the Assistant Assessor & Collector,
Railways Property
G.P.R., Chandanwadi Municipal School Building,
3rd floor, J.S.S. Marg, Chandanwadi, Mumbai-2.
7
Election Department
Office of the Jt. Assessor & Collector, Election
Department, Municipal Head Office, Old Building,
R.No. 28, Mahapalika Marg, Mumbai-400 001.
21
1
For ‘A’ Ward
Office of the Assistant Assessor & Collector, A Ward Municipal Office
Building, 134-E, Shahid Bhagatsingh Road, Near R.B.I., Fort,
Mumbai-400 001.
2
For ‘B’ Ward
Office of the Assistant Assessor & Collector, B Ward Municipal Office
Building, 121 Ramchandra Bhatt Marg, Babulla Tank Cross
Lane, Opp. J.J.Hospital, Mumbai-400 009.
3
For ‘C’ Ward
Office of the Assistant Assessor & Collector, C Ward Municipal Office
Building, 76, Shrikant Palekar Marg, Chandanwadi, Near
Electric Crematorium, Marine Lines, Mumbai-400 002.
4
For ‘D’ Ward
Office of the Assistant Assessor & Collector, D Ward Municipal Office
Building, Joban Putra Compound, Nana Chowk, Grant Road
(W), Mumbai-400 007.
5
For ‘E’ Ward
Office of the Assistant Assessor & Collector, E Ward Municipal Office
Building, 10 Shaikh Hafizuddin Marg, Byculla,
Mumbai-400 008.
6
For ‘F/N’ Ward
Office of the Assistant Assessor & Collector, F/N Ward Municipal Office
Building, Plot No.96, Bhau Daji Marg, King's Circle Matunga,
Mumbai-400 019.
7
For ‘F/S’ Ward
Office of the Assistant Assessor & Collector, F/S
Ward Municipal Office
Building, Junction of Dr.B.R.Ambedkar Road & Jagannath
Bhatankar Marg, Parel Naka, Mumbai-400 012.
22
8
For ‘G/S’ Ward Office of the Assistant Assessor & Collector, G/S Ward Municipal Office
Building,
Dhanmill
Naka,
N.M.Joshi
Marg,
Elphinstone,
Mumbai-400 013.
9
For ‘G/N’ Ward Office of the Assistant Assessor & Collector, G/N Ward Municipal Office
Building, Harishchandra Yelve Marg, Behind Plaza Cinema,
Dadar, Mumbai-400 028.
10
For ‘H/E’ Ward
Office of theAssistant Assessor & Collector, H/E Ward Municipal Office
Building, Plot No.137, T.P.S.5, Prabhat Colony, Santacruz (E),
Mumbai-400 051.
11
For ‘H/W’
Office of the-
Ward
Assistant Assessor & Collector, H/W Ward Municipal Office
Building, St.Martins Road, Behind Bandra Police Station,
Bandra (W), Mumbai-400 050.
12
For ‘K/E’ Ward
Office of theAssistant Assessor & Collector, K/E Ward Municipal Office
Building, Azad Rd., Gundavali, Andheri (E),
Mumbai-400 069.
13
For ‘K/W’
Ward
Office of theAssistant Assessor & Collector, K/W Ward Municipal Office
Building, Paliram Road, Off S.V.Road, Opp. Andheri Station,
Andheri (W) Mumbai-400 058.
14
For ‘P/N’ Ward
Office of theAssistant Assessor & Collector, Trimurti Apartment, Ground
floor, Mamlatdar Wadi Cross Road No.5, Near Liberty Garden,
Malad (W), Mumbai- 400 064.
23
15
For ‘P/S’ Ward
Office of theAssistant Assessor & Collector, P/S Ward Samaj Mandir Hall,
Tin Dongri, Village Pahadi, Unnatnagar No.1, Goregaon (W),
Mumbai-400 062.
16
For ‘R/S’ Ward
Office of theAssistant Assessor & Collector, R/S Ward Municipal Office
Building, Mahatma Gandhi Cross Road No.2, Near Sardar
Patel Swimming Pool, Kandivali (W), Mumbai-400 067.
17
For ‘R/C’ Ward Office of theAssistant Assessor & Collector, R/C Ward, Prabodhankar
Thakrey Natyagriha, 'C' Wing, 1st Floor, Sodawalla Lane,
Chandavarkar Lane, Near Hotel Rajmahal, Borivali (W),
Mumbai-400 092.
18
For ‘R /N’
Office of the-
Ward
Assistant Assessor & Collector, R/N Ward Municipal Office
Building, Below Sangeetkar Sudhir Phadke Flyover Bridge,
Jaywant Sawant Marg, Dahisar (W), Mumbai-400 068.
19
For ‘L’ Ward
Office of theAssistant Assessor & Collector, L Ward, Laxmanrao Yadav
Market Bldg., S.G.Barve Marg, Kurla (W),Mumbai-400 070.
20
For ‘M/E’ Ward Office of the Assistant Assessor & Collector, M/E Ward Municipal Office
Building, 3rd floor, Late Madhukar Kadam Marg, Near Deonar
Municipal Colony, Govandi, Mumbai-400 043.
21
For ‘M/W’
Ward
Office of theAssistant Assessor & Collector, M/W Ward Municipal Office
Building, Sharad Bhau Acharya Marg, Near Natraj Cinema,
Chembur, Mumbai-400 071.
24
22
For ‘N’ Ward
Office of theAssistant Assessor & Collector, N Ward Municipal Office
Building (Annexe), Jawahar Road, Ghatkopar (E), Mumbai-400
077.
23
For ‘S’ Ward
Office of theAssistant Assessor & Collector, S Ward Municipal Office
Building, Near Mangatram Petrol Pump, L.B.S,Marg, Bhandup
(W), Mumbai-400 078.
24
For ‘T’ Ward
Office of theAssistant Assessor & Collector, T Ward Municipal Office
Building, Lala Devidayal Marg, Mulund (W), Mumbai-400 080.
25
Annexure H
BRIHANMUMBAI MAHANAGARPALIKA
Circular No.AC/ 09 /AO (Stat).
Dated 28/05/2009
Sub.: Guidelines for the Letting Rates to be
adopted for the year 2009-10.
As there is no any changes in the value of property fixed by readyrecknor in the year 2009, A.M.C.(P) has been pleased to accord his sanction
under No.AMC/P/3931 dtd.16.5.09 to adopt the letting rates for different
property for 2008-09 as the letting rates for the year 2009-10 for assessment
of owner occupied properties, newly constructed during the year 2009-10
alongwith the land values as shown in the Column No.10 (City area) & 11
(Sub-area).
All the concerned staff is hereby directed to find out correct pocket of
stamp duty Ready-Recknor of the property to be assessed and to estimate
the reasonable rent by taking into account the guidelines approved by
A.M.C.(P).
For finding out correct pocket, the stamp duty, ready-recknor
available for the year 2009 should be referred to.
Sd/Assessor & Collector
Dy.A.& C./
.
Asstt.A.& C./
.
26
BRIHANMUMBAI
NO. AC /
MAHANAGARPALIKA
/ GEN
ANNEXURE -H-I
Dated
Subject :-
Proposed guidelines for the letting rates to be
Adopted for the assessment of owner occupied
Properties for the year 2009 – 2010.
1.
Rates are for authorized structures only.
2.
30% of the prescribed rates are to be adopted for authorized semipermanent structures.
3.
In respect of un- authorized / slum properties A.A. & C of the ward should
decide reasonable rates on the basis of the nature of construction,
locality and area of the structures and such other rent influencing factors.
4.
The floor rise in rate will be as shown below except fully commercial
properties.
5.
1) Up to 4 Floors
As per RLR
2) 5 Floors & Above up to 10 Floors
Increase by 5 %
3) 10 Floors & Above up to 20 Floors
Increase by 10 %
4) 21 Floors & Above up to 30 Floors
Increase by 15 %
5) 31 Floors & Above
Increase by 20 %
For Bandra Kurla Complex (Zone-31 / Sub Zone-173), there will be a
separate rate of Rs.10,000/- per Sq. Mtr. for calculating cost of land .
6.
For J.V.P.D. scheme, the land rate of Rs.5,650/- per Sq.Mtr. is to be
adopted for calculating cost of land.
7.
For the assessment of land belonging to BEST, half of the applicable
rates are to be adopted.
27
8.
The properties covered under D.C. Rule 33(7) and 33(10) be assessed
after new circular to that effect is issued.
9.
In case of new construction where occupation certificate / water
connection is granted to the property at the fag end of the preceding
financial year and information is received later by the department, Rate of
preceding year or the current year whichever is lower is to be adopted.
10.
In case of revision of assessment on account of addition and extension to
any old property, mean rate of new and old rates or new rate, whichever
is less, is to be adopted.
11.
If the building was ready for occupation and application thereof was
made but no occupation certificate was granted on account of certain
litigation or non compliance of I .O .D . conditions, mean rate of the
applicable rate and the rate of the year during which occupation
certificate was granted is to be adopted.
12.
Each Car park is to be assessed at Rs.100/- or 20% of the prescribed
letting rates whichever is higher per Car park (e.g. If letting rate is
Rs.600/- per 10 Sq. Mtr., the rent per car park would be Rs.120/-). The
rent of car park is to be rounded up to next 5 or 0.
13.
The zones and sub zones where the letting rates are not prescribed, the
rate of the adjoining zone and sub zone or highest rate ( if there are more
than one adjoining zone and sub zone ) be adopted .
Sd/-
Assessor & Collector
28
ANNEXURE - H-II
Name of
Description
the col.
Col. 1.
Residential Letting Rate for per 10 Sq. Mts.
Col. 2
Bungalow, Row House, Pent House, Rate Per 10 Sq. Mts.
Col. 3.
Service Ind. Estate, Workshops , RCC Godowns, Ordinary Lodging Boarding Houses, Exclusive use for Play group nursary, Kids corner ,
Baby sitting etc. Rate Per 10 Sq. Mts.
AC Factory, Industrial Estate, Factory Offices in Semi-Permanent Structure, Shops Classified as Provision/Grocery, Dispensaries,
Hospitals, Pathology & Clinical Labs , Nursing Home; Bakery and like properties, Laundry, Hair Cutting Saloons, and similar other
Col. 4.
convenience based shops, tutuion classes, computer classes, All types of Halls ( Excluding Halls exclusively used by Society members);
Service apartments, Private health clubs, Gymnasium club house, etc. (Excluding those exclusively used by owner members), Restaurants,
Tea stalls , fast food centres & similar activities, Credit Societies, Offices in buildings other than office buildings . Rate Per 10 Sq. Mts.
Col 5.
Col. 6.
RCC Factory, Restaurants with Bar, Hotels upto 3 star, Offices in office buildings, Hangers at Air ports. Rate Per 10 Sq. Mts.
Non scheduled Co-operative Banks, 4 Star Hotels, Departmental Stores & Shopping Centers in Commercial and Shopping Complexes,
Malls . Rate Per 10 Sq. Mts.
Col. 7.
Commercial Office Complexes in RCC Buildings, All air port properties except Hangers. Rate Per 10 Sq. Mts.
Col. 8.
5 and above Star Hotels, All Scheduled banks . Rate Per 10 Sq. Mts.
Col. 9.
Nationalised Banks and foreign banks . Rate Per 10 Sq. Mts.
Col. 10.
Land Rate per Sq. Mtr. For City area
Col. 11.
Land Rate per Sq. Mtr. For Suburban area
29
Sr.
No.
ZONE
SUB
ZONE
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
1
1
1
1
1
1
1
1
1
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
2
1
2
3
4
5
5A
5B
6
6A
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Col.1
Col.2
Col.3
Col.4
Col.5
Col.6
Col.7
Col.8
Col.9
Col.10
Col.11
850
2290
1895
815
1960
2135
1195
1355
1115
1595
1165
1075
1310
1475
1460
1385
1255
1075
1765
935
2519
2085
897
2156
2349
1315
1491
1227
1755
1282
1183
1441
1623
1606
1524
1381
1183
1942
1275
3435
2843
1223
2940
3203
1793
2033
1673
2393
1748
1613
1965
2213
2190
2078
1883
1613
2648
1700
4580
3790
1630
3920
4270
2390
2710
2230
3190
2330
2150
2620
2950
2920
2770
2510
2150
3530
2125
5725
4738
2038
4900
5338
2988
3388
2788
3988
2913
2688
3275
3688
3650
3463
3138
2688
4413
2550
6870
5685
2445
5880
6405
3585
4065
3345
4785
3495
3225
3930
4425
4380
4155
3765
3225
5295
2975
8015
6633
2853
6860
7473
4183
4743
3903
5583
4078
3763
4585
5163
5110
4848
4393
3763
6178
3400
9160
7580
3260
7840
8540
4780
5420
4460
6380
4660
4300
5240
5900
5840
5540
5020
4300
7060
4250
11450
9475
4075
9800
10675
5975
6775
5575
7975
5825
5375
6550
7375
7300
6925
6275
5375
8825
8500
22900
18950
8150
19600
21350
11950
13550
11150
15950
11650
10750
13100
14750
14600
13850
12550
10750
17650
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1075
2670
1085
935
810
1183
2937
1194
1029
891
1613
4005
1628
1403
1215
2150
5340
2170
1870
1620
2688
6675
2713
2338
2025
3225
8010
3255
2805
2430
3763
9345
3798
3273
2835
4300
10680
4340
3740
3240
5375
13350
5425
4675
4050
10750
26700
10850
9350
8100
0
0
0
0
0
30
26
2
23
765
842
1148
1530
1913
2295
2678
3060
3825
7650
0
0
27
2
24
790
869
1185
1580
1975
2370
2765
3160
3950
7900
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
2
2
2
2
2
2
2
2
2
2
3
3
3
3
3
4
4
4
4
4
4
4
5
5
5
5
5
25
26
27
28
29
30
31
32
33
34
35
35A
35B
36
36A
37
37A
38
39
40
41
42
43
44
45
46
46A
890
895
1320
1585
1765
1560
1340
930
930
745
770
930
670
979
985
1452
1744
1942
1716
1474
1023
1023
820
847
1023
737
1335
1343
1980
2378
2648
2340
2010
1395
1395
1118
1155
1395
1005
1780
1790
2640
3170
3530
3120
2680
1860
1860
1490
1540
1860
1340
2225
2238
3300
3963
4413
3900
3350
2325
2325
1863
1925
2325
1675
2670
2685
3960
4755
5295
4680
4020
2790
2790
2235
2310
2790
2010
3115
3133
4620
5548
6178
5460
4690
3255
3255
2608
2695
3255
2345
3560
3580
5280
6340
7060
6240
5360
3720
3720
2980
3080
3720
2680
4450
4475
6600
7925
8825
7800
6700
4650
4650
3725
3850
4650
3350
8900
8950
13200
15850
17650
15600
13400
9300
9300
7450
7700
9300
6700
0
0
0
0
0
0
0
0
0
0
0
0
0
745
895
930
800
680
640
1050
740
1340
980
840
1175
1315
820
985
1023
880
748
704
1155
814
1474
1078
924
1293
1447
1118
1343
1395
1200
1020
960
1575
1110
2010
1470
1260
1763
1973
1490
1790
1860
1600
1360
1280
2100
1480
2680
1960
1680
2350
2630
1863
2238
2325
2000
1700
1600
2625
1850
3350
2450
2100
2938
3288
2235
2685
2790
2400
2040
1920
3150
2220
4020
2940
2520
3525
3945
2608
3133
3255
2800
2380
2240
3675
2590
4690
3430
2940
4113
4603
2980
3580
3720
3200
2720
2560
4200
2960
5360
3920
3360
4700
5260
3725
4475
4650
4000
3400
3200
5250
3700
6700
4900
4200
5875
6575
7450
8950
9300
8000
6800
6400
10500
7400
13400
9800
8400
11750
13150
0
0
0
0
0
0
0
0
0
0
0
0
0
31
55
56
5
5
47
47A
870
1260
957
1386
1305
1890
1740
2520
2175
3150
2610
3780
3045
4410
3480
5040
4350
6300
8700
12600
57
5
48
755
831
1133
1510
1888
2265
2643
3020
3775
7550
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
5
5
5
5
5
5
6
6
6
6
6
6
6
6
6
7
7
7
7
7
7
7
7
7
7
7
48A
49
49A
49B
50
51
52
53
54
55
55A
56
57
57A
58
59
60
61
62
63
64
64A
65
65A
66
66A
950
760
930
820
780
735
1290
1495
990
900
1130
735
820
1205
845
1430
2125
2555
1155
1400
1400
1775
2135
2180
2175
2005
1045
836
1023
902
858
809
1419
1645
1089
990
1243
809
902
1326
930
1573
2338
2811
1271
1540
1540
1953
2349
2398
2393
2206
1425
1140
1395
1230
1170
1103
1935
2243
1485
1350
1695
1103
1230
1808
1268
2145
3188
3833
1733
2100
2100
2663
3203
3270
3263
3008
1900
1520
1860
1640
1560
1470
2580
2990
1980
1800
2260
1470
1640
2410
1690
2860
4250
5110
2310
2800
2800
3550
4270
4360
4350
4010
2375
1900
2325
2050
1950
1838
3225
3738
2475
2250
2825
1838
2050
3013
2113
3575
5313
6388
2888
3500
3500
4438
5338
5450
5438
5013
2850
2280
2790
2460
2340
2205
3870
4485
2970
2700
3390
2205
2460
3615
2535
4290
6375
7665
3465
4200
4200
5325
6405
6540
6525
6015
3325
2660
3255
2870
2730
2573
4515
5233
3465
3150
3955
2573
2870
4218
2958
5005
7438
8943
4043
4900
4900
6213
7473
7630
7613
7018
3800
3040
3720
3280
3120
2940
5160
5980
3960
3600
4520
2940
3280
4820
3380
5720
8500
10220
4620
5600
5600
7100
8540
8720
8700
8020
4750
3800
4650
4100
3900
3675
6450
7475
4950
4500
5650
3675
4100
6025
4225
7150
10625
12775
5775
7000
7000
8875
10675
10900
10875
10025
9500
7600
9300
8200
7800
7350
12900
14950
9900
9000
11300
7350
8200
12050
8450
14300
21250
25550
11550
14000
14000
17750
21350
21800
21750
20050
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
32
84
85
86
7
7
7
66B
66C
66D
2215
2535
2000
2437
2789
2200
3323
3803
3000
4430
5070
4000
5538
6338
5000
6645
7605
6000
7753
8873
7000
8860
10140
8000
11075
12675
10000
22150
25350
20000
0
0
0
0
87
7
66E
2140
2354
3210
4280
5350
6420
7490
8560
10700
21400
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
7
8
8
8
8
8
8
8
8
8
9
9
9
9
9
9
9
9
9
10
10
10
10
10
10
66F
67
68
68A
68B
69
70
70A
70B
70C
71
72
73
74
74A
75
76
76A
76B
77
78
78A
78B
78C
78D
2025
1125
780
935
815
1070
990
2228
1238
858
1029
897
1177
1089
3038
1688
1170
1403
1223
1605
1485
4050
2250
1560
1870
1630
2140
1980
5063
2813
1950
2338
2038
2675
2475
6075
3375
2340
2805
2445
3210
2970
7088
3938
2730
3273
2853
3745
3465
8100
4500
3120
3740
3260
4280
3960
10125
5625
3900
4675
4075
5350
4950
20250
11250
7800
9350
8150
10700
9900
0
0
0
0
0
0
0
945
710
705
505
600
895
895
820
680
965
1600
675
620
595
450
740
895
1040
781
776
556
660
985
985
902
748
1062
1760
743
682
655
495
814
985
1418
1065
1058
758
900
1343
1343
1230
1020
1448
2400
1013
930
893
675
1110
1343
1890
1420
1410
1010
1200
1790
1790
1640
1360
1930
3200
1350
1240
1190
900
1480
1790
2363
1775
1763
1263
1500
2238
2238
2050
1700
2413
4000
1688
1550
1488
1125
1850
2238
2835
2130
2115
1515
1800
2685
2685
2460
2040
2895
4800
2025
1860
1785
1350
2220
2685
3308
2485
2468
1768
2100
3133
3133
2870
2380
3378
5600
2363
2170
2083
1575
2590
3133
3780
2840
2820
2020
2400
3580
3580
3280
2720
3860
6400
2700
2480
2380
1800
2960
3580
4725
3550
3525
2525
3000
4475
4475
4100
3400
4825
8000
3375
3100
2975
2250
3700
4475
9450
7100
7050
5050
6000
8950
8950
8200
6800
9650
16000
6750
6200
5950
4500
7400
8950
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
33
113
114
115
116
10
10
10
10
78E
78F
79
79A
935
710
630
450
1029
781
693
495
1403
1065
945
675
1870
1420
1260
900
2338
1775
1575
1125
2805
2130
1890
1350
3273
2485
2205
1575
3740
2840
2520
1800
4675
3550
3150
2250
9350
7100
6300
4500
117
10
79B
685
754
1028
1370
1713
2055
2398
2740
3425
6850
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
10
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
11
12
12
12
80
81
81A
82
82A
82B
82C
83
83A
83B
83C
83D
84
84A
84B
84C
84D
84E
85
85A
86
87
88
89
450
700
710
750
700
640
730
695
655
620
660
1120
805
615
670
640
1120
800
425
475
410
1330
1280
1165
495
770
781
825
770
704
803
765
721
682
726
1232
886
677
737
704
1232
880
468
523
451
1463
1408
1282
675
1050
1065
1125
1050
960
1095
1043
983
930
990
1680
1208
923
1005
960
1680
1200
638
713
615
1995
1920
1748
900
1400
1420
1500
1400
1280
1460
1390
1310
1240
1320
2240
1610
1230
1340
1280
2240
1600
850
950
820
2660
2560
2330
1125
1750
1775
1875
1750
1600
1825
1738
1638
1550
1650
2800
2013
1538
1675
1600
2800
2000
1063
1188
1025
3325
3200
2913
1350
2100
2130
2250
2100
1920
2190
2085
1965
1860
1980
3360
2415
1845
2010
1920
3360
2400
1275
1425
1230
3990
3840
3495
1575
2450
2485
2625
2450
2240
2555
2433
2293
2170
2310
3920
2818
2153
2345
2240
3920
2800
1488
1663
1435
4655
4480
4078
1800
2800
2840
3000
2800
2560
2920
2780
2620
2480
2640
4480
3220
2460
2680
2560
4480
3200
1700
1900
1640
5320
5120
4660
2250
3500
3550
3750
3500
3200
3650
3475
3275
3100
3300
5600
4025
3075
3350
3200
5600
4000
2125
2375
2050
6650
6400
5825
4500
7000
7100
7500
7000
6400
7300
6950
6550
6200
6600
11200
8050
6150
6700
6400
11200
8000
4250
4750
4100
13300
12800
11650
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
34
142
143
144
145
146
12
12
12
12
12
89A
89B
90
90A
91
710
1685
780
1270
940
781
1854
858
1397
1034
1065
2528
1170
1905
1410
1420
3370
1560
2540
1880
1775
4213
1950
3175
2350
2130
5055
2340
3810
2820
2485
5898
2730
4445
3290
2840
6740
3120
5080
3760
3550
8425
3900
6350
4700
7100
16850
7800
12700
9400
0
0
0
0
0
0
147
12
91A
970
1067
1455
1940
2425
2910
3395
3880
4850
9700
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
169
170
12
12
12
12
12
12
12
12
12
12
12
12
12
12
13
13
13
13
13
14
14
14
14
91B
91C
91D
91E
91F
91G
91H
92
92A
93
93A
93B
94
91I
95
96
97
98
99
100
101
102
102A
910
845
1015
695
605
1085
1145
980
945
1070
850
1275
1001
930
1117
765
666
1194
1260
1078
1040
1177
935
1403
1365
1268
1523
1043
908
1628
1718
1470
1418
1605
1275
1913
1820
1690
2030
1390
1210
2170
2290
1960
1890
2140
1700
2550
2275
2113
2538
1738
1513
2713
2863
2450
2363
2675
2125
3188
2730
2535
3045
2085
1815
3255
3435
2940
2835
3210
2550
3825
3185
2958
3553
2433
2118
3798
4008
3430
3308
3745
2975
4463
3640
3380
4060
2780
2420
4340
4580
3920
3780
4280
3400
5100
4550
4225
5075
3475
3025
5425
5725
4900
4725
5350
4250
6375
9100
8450
10150
6950
6050
10850
11450
9800
9450
10700
8500
12750
0
0
0
0
0
0
0
0
0
0
0
0
1120
1275
1810
735
1335
720
740
415
685
565
1232
1403
1991
809
1469
792
814
457
754
622
1680
1913
2715
1103
2003
1080
1110
623
1028
848
2240
2550
3620
1470
2670
1440
1480
830
1370
1130
2800
3188
4525
1838
3338
1800
1850
1038
1713
1413
3360
3825
5430
2205
4005
2160
2220
1245
2055
1695
3920
4463
6335
2573
4673
2520
2590
1453
2398
1978
4480
5100
7240
2940
5340
2880
2960
1660
2740
2260
5600
6375
9050
3675
6675
3600
3700
2075
3425
2825
11200
12750
18100
7350
13350
7200
7400
4150
6850
5650
0
0
0
0
0
0
0
0
0
0
35
171
172
173
174
175
176
14
14
14
14
14
14
102B
102C
102D
103
103A
103B
860
655
1145
710
760
1000
946
721
1260
781
836
1100
1290
983
1718
1065
1140
1500
1720
1310
2290
1420
1520
2000
2150
1638
2863
1775
1900
2500
2580
1965
3435
2130
2280
3000
3010
2293
4008
2485
2660
3500
3440
2620
4580
2840
3040
4000
4300
3275
5725
3550
3800
5000
8600
6550
11450
7100
7600
10000
177
14
103C
750
825
1125
1500
1875
2250
2625
3000
3750
7500
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
14
14
14
15
15
15
16
16
16
16
16
16
16
16
16
16
17
17
17
17
17
17
104
104A
104B
105
105A
105B
106
107
107A
108
108A
109
109A
109B
110
110A
111
112
113
114
115
116
710
725
685
555
660
820
795
850
770
830
800
630
580
725
860
820
995
1050
920
885
875
785
781
798
754
611
726
902
875
935
847
913
880
693
638
798
946
902
1095
1155
1012
974
963
864
1065
1088
1028
833
990
1230
1193
1275
1155
1245
1200
945
870
1088
1290
1230
1493
1575
1380
1328
1313
1178
1420
1450
1370
1110
1320
1640
1590
1700
1540
1660
1600
1260
1160
1450
1720
1640
1990
2100
1840
1770
1750
1570
1775
1813
1713
1388
1650
2050
1988
2125
1925
2075
2000
1575
1450
1813
2150
2050
2488
2625
2300
2213
2188
1963
2130
2175
2055
1665
1980
2460
2385
2550
2310
2490
2400
1890
1740
2175
2580
2460
2985
3150
2760
2655
2625
2355
2485
2538
2398
1943
2310
2870
2783
2975
2695
2905
2800
2205
2030
2538
3010
2870
3483
3675
3220
3098
3063
2748
2840
2900
2740
2220
2640
3280
3180
3400
3080
3320
3200
2520
2320
2900
3440
3280
3980
4200
3680
3540
3500
3140
3550
3625
3425
2775
3300
4100
3975
4250
3850
4150
4000
3150
2900
3625
4300
4100
4975
5250
4600
4425
4375
3925
7100
7250
6850
5550
6600
8200
7950
8500
7700
8300
8000
6300
5800
7250
8600
8200
9950
10500
9200
8850
8750
7850
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
36
200
201
202
203
204
205
206
17
17
17
17
17
17
17
116A
117
117A
118
118A
119
120
935
960
980
815
1785
740
1325
1029
1056
1078
897
1964
814
1458
1403
1440
1470
1223
2678
1110
1988
1870
1920
1960
1630
3570
1480
2650
2338
2400
2450
2038
4463
1850
3313
2805
2880
2940
2445
5355
2220
3975
3273
3360
3430
2853
6248
2590
4638
3740
3840
3920
3260
7140
2960
5300
4675
4800
4900
4075
8925
3700
6625
9350
9600
9800
8150
17850
7400
13250
207
17
121
990
1089
1485
1980
2475
2970
3465
3960
4950
9900
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
18
18
18
19
19
19
19
19
20
20
20
20
20
20
20
21
21
21
21
22
22
122
122A
122B
123
124
125
126
126A
127
128
129
130
131
132
133
134
135
136
137
138
139
435
435
470
760
535
730
920
630
860
805
915
860
835
770
1315
1360
1050
880
1145
1150
1240
479
479
517
836
589
803
1012
693
946
886
1007
946
919
847
1447
1496
1155
968
1260
1265
1364
653
653
705
1140
803
1095
1380
945
1290
1208
1373
1290
1253
1155
1973
2040
1575
1320
1718
1725
1860
870
870
940
1520
1070
1460
1840
1260
1720
1610
1830
1720
1670
1540
2630
2720
2100
1760
2290
2300
2480
1088
1088
1175
1900
1338
1825
2300
1575
2150
2013
2288
2150
2088
1925
3288
3400
2625
2200
2863
2875
3100
1305
1305
1410
2280
1605
2190
2760
1890
2580
2415
2745
2580
2505
2310
3945
4080
3150
2640
3435
3450
3720
1523
1523
1645
2660
1873
2555
3220
2205
3010
2818
3203
3010
2923
2695
4603
4760
3675
3080
4008
4025
4340
1740
1740
1880
3040
2140
2920
3680
2520
3440
3220
3660
3440
3340
3080
5260
5440
4200
3520
4580
4600
4960
2175
2175
2350
3800
2675
3650
4600
3150
4300
4025
4575
4300
4175
3850
6575
6800
5250
4400
5725
5750
6200
4350
4350
4700
7600
5350
7300
9200
6300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4300
4025
4575
4300
4175
3850
6575
6800
5250
4400
5725
5750
6200
37
229
230
231
232
233
234
235
236
22
22
23
23
24
24
24
24
140
140A
141
142
143
144
145
146
1370
1420
1340
625
1135
1225
1050
945
1507
1562
1474
688
1249
1348
1155
1040
2055
2130
2010
938
1703
1838
1575
1418
2740
2840
2680
1250
2270
2450
2100
1890
3425
3550
3350
1563
2838
3063
2625
2363
4110
4260
4020
1875
3405
3675
3150
2835
4795
4970
4690
2188
3973
4288
3675
3308
5480
5680
5360
2500
4540
4900
4200
3780
6850
7100
6700
3125
5675
6125
5250
4725
0
0
0
0
0
0
0
0
237
24
147
1105
1216
1658
2210
2763
3315
3868
4420
5525
0
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
24
24
25
25
25
25
25
25
25
26
26
27
27
28
28
28
28
29
29
29
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
905
880
940
805
1120
1290
1085
1270
895
975
1220
840
830
785
670
495
505
525
635
835
996
968
1034
886
1232
1419
1194
1397
985
1073
1342
924
913
864
737
545
556
578
699
919
1358
1320
1410
1208
1680
1935
1628
1905
1343
1463
1830
1260
1245
1178
1005
743
758
788
953
1253
1810
1760
1880
1610
2240
2580
2170
2540
1790
1950
2440
1680
1660
1570
1340
990
1010
1050
1270
1670
2263
2200
2350
2013
2800
3225
2713
3175
2238
2438
3050
2100
2075
1963
1675
1238
1263
1313
1588
2088
2715
2640
2820
2415
3360
3870
3255
3810
2685
2925
3660
2520
2490
2355
2010
1485
1515
1575
1905
2505
3168
3080
3290
2818
3920
4515
3798
4445
3133
3413
4270
2940
2905
2748
2345
1733
1768
1838
2223
2923
3620
3520
3760
3220
4480
5160
4340
5080
3580
3900
4880
3360
3320
3140
2680
1980
2020
2100
2540
3340
4525
4400
4700
4025
5600
6450
5425
6350
4475
4875
6100
4200
4150
3925
3350
2475
2525
2625
3175
4175
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6850
7100
6700
3125
5675
6125
5250
4725
5525
4525
4400
4700
4025
5600
6450
5425
6350
4475
4875
6100
4200
4150
3925
3350
2475
2525
2625
3175
4175
38
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
29
30
30
31
31
31
31
31
32
33
34
34
35
35
35
35
35
35
35
36
36
36
36
36
37
37
37
37
37
37
168
169
169A
170
171
172
172A
173
174
175
176
177
178
178A
179
180
180A
181
181A
182
183
184
185
186
187
188
189
190
190A
191
505
590
345
610
555
635
840
1000
420
515
595
560
540
670
475
635
925
440
670
580
730
715
570
460
730
795
715
920
1160
655
556
649
380
671
611
699
924
1100
462
567
655
616
594
737
523
699
1018
484
737
638
803
787
627
506
803
875
787
1012
1276
721
758
885
518
915
833
953
1260
1500
630
773
893
840
810
1005
713
953
1388
660
1005
870
1095
1073
855
690
1095
1193
1073
1380
1740
983
1010
1180
690
1220
1110
1270
1680
2000
840
1030
1190
1120
1080
1340
950
1270
1850
880
1340
1160
1460
1430
1140
920
1460
1590
1430
1840
2320
1310
1263
1475
863
1525
1388
1588
2100
2500
1050
1288
1488
1400
1350
1675
1188
1588
2313
1100
1675
1450
1825
1788
1425
1150
1825
1988
1788
2300
2900
1638
1515
1770
1035
1830
1665
1905
2520
3000
1260
1545
1785
1680
1620
2010
1425
1905
2775
1320
2010
1740
2190
2145
1710
1380
2190
2385
2145
2760
3480
1965
1768
2065
1208
2135
1943
2223
2940
3500
1470
1803
2083
1960
1890
2345
1663
2223
3238
1540
2345
2030
2555
2503
1995
1610
2555
2783
2503
3220
4060
2293
2020
2360
1380
2440
2220
2540
3360
4000
1680
2060
2380
2240
2160
2680
1900
2540
3700
1760
2680
2320
2920
2860
2280
1840
2920
3180
2860
3680
4640
2620
2525
2950
1725
3050
2775
3175
4200
5000
2100
2575
2975
2800
2700
3350
2375
3175
4625
2200
3350
2900
3650
3575
2850
2300
3650
3975
3575
4600
5800
3275
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2525
2950
1725
3050
2775
3175
4200
5000
2100
2575
2975
2800
2700
3350
2375
3175
4625
2200
3350
2900
3650
3575
2850
2300
3650
3975
3575
4600
5800
3275
39
288
289
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
38
38
38
38
39
39
39
39
39
39
39
39
39
39
39
40
40
40
40
40
40
41
41
41
42
42
42
42
42
43
192
193
194
195
196
197
198
198A
199
200
201
202
203
204
205
206
207
207A
208
209
210
211
212
212A
213
214
214A
215
216
217
1160
1130
740
1075
720
615
710
895
680
620
625
605
500
610
540
620
635
755
720
610
440
530
515
670
500
490
595
540
470
510
1276
1243
814
1183
792
677
781
985
748
682
688
666
550
671
594
682
699
831
792
671
484
583
567
737
550
539
655
594
517
561
1740
1695
1110
1613
1080
923
1065
1343
1020
930
938
908
750
915
810
930
953
1133
1080
915
660
795
773
1005
750
735
893
810
705
765
2320
2260
1480
2150
1440
1230
1420
1790
1360
1240
1250
1210
1000
1220
1080
1240
1270
1510
1440
1220
880
1060
1030
1340
1000
980
1190
1080
940
1020
2900
2825
1850
2688
1800
1538
1775
2238
1700
1550
1563
1513
1250
1525
1350
1550
1588
1888
1800
1525
1100
1325
1288
1675
1250
1225
1488
1350
1175
1275
3480
3390
2220
3225
2160
1845
2130
2685
2040
1860
1875
1815
1500
1830
1620
1860
1905
2265
2160
1830
1320
1590
1545
2010
1500
1470
1785
1620
1410
1530
4060
3955
2590
3763
2520
2153
2485
3133
2380
2170
2188
2118
1750
2135
1890
2170
2223
2643
2520
2135
1540
1855
1803
2345
1750
1715
2083
1890
1645
1785
4640
4520
2960
4300
2880
2460
2840
3580
2720
2480
2500
2420
2000
2440
2160
2480
2540
3020
2880
2440
1760
2120
2060
2680
2000
1960
2380
2160
1880
2040
5800
5650
3700
5375
3600
3075
3550
4475
3400
3100
3125
3025
2500
3050
2700
3100
3175
3775
3600
3050
2200
2650
2575
3350
2500
2450
2975
2700
2350
2550
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
5800
5650
3700
5375
3600
3075
3550
4475
3400
3100
3125
3025
2500
3050
2700
3100
3175
3775
3600
3050
2200
2650
2575
3350
2500
2450
2975
2700
2350
2550
40
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
43
43
43
44
45
45
46
46
46
46
46
46
47
47
47
47
47
47
47
48
49
49
49
49
50
50
50
50
50
50
218
219
219A
220
221
221A
222
223
224
225
226
227
228
228A
229
230
231
232
233
234
235
235A
236
237
238
239
240
240A
241
242
430
505
635
445
560
680
460
460
505
520
530
500
670
785
610
605
670
820
625
295
765
895
700
510
440
490
770
935
815
740
473
556
699
490
616
748
506
506
556
572
583
550
737
864
671
666
737
902
688
325
842
985
770
561
484
539
847
1029
897
814
645
758
953
668
840
1020
690
690
758
780
795
750
1005
1178
915
908
1005
1230
938
443
1148
1343
1050
765
660
735
1155
1403
1223
1110
860
1010
1270
890
1120
1360
920
920
1010
1040
1060
1000
1340
1570
1220
1210
1340
1640
1250
590
1530
1790
1400
1020
880
980
1540
1870
1630
1480
1075
1263
1588
1113
1400
1700
1150
1150
1263
1300
1325
1250
1675
1963
1525
1513
1675
2050
1563
738
1913
2238
1750
1275
1100
1225
1925
2338
2038
1850
1290
1515
1905
1335
1680
2040
1380
1380
1515
1560
1590
1500
2010
2355
1830
1815
2010
2460
1875
885
2295
2685
2100
1530
1320
1470
2310
2805
2445
2220
1505
1768
2223
1558
1960
2380
1610
1610
1768
1820
1855
1750
2345
2748
2135
2118
2345
2870
2188
1033
2678
3133
2450
1785
1540
1715
2695
3273
2853
2590
1720
2020
2540
1780
2240
2720
1840
1840
2020
2080
2120
2000
2680
3140
2440
2420
2680
3280
2500
1180
3060
3580
2800
2040
1760
1960
3080
3740
3260
2960
2150
2525
3175
2225
2800
3400
2300
2300
2525
2600
2650
2500
3350
3925
3050
3025
3350
4100
3125
1475
3825
4475
3500
2550
2200
2450
3850
4675
4075
3700
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2150
2525
3175
2225
2800
3400
2300
2300
2525
2600
2650
2500
3350
3925
3050
3025
3350
4100
3125
1475
3825
4475
3500
2550
2200
2450
3850
4675
4075
3700
41
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
50
50
51
51
51
51
52
52
53
53
53
53
53
54
54
55
56
56
56
56
56
56
56
57
57
57
57
57
57
57
242A
243
244
245
245A
246
247
248
249
250
251
252
253
254
254A
255
256
257
258
259
260
261
262
263
264
265
265A
266
266A
267
880
565
485
475
560
460
500
425
795
505
535
720
575
480
605
360
410
530
495
530
545
460
390
320
605
605
690
500
565
595
968
622
534
523
616
506
550
468
875
556
589
792
633
528
666
396
451
583
545
583
600
506
429
352
666
666
759
550
622
655
1320
848
728
713
840
690
750
638
1193
758
803
1080
863
720
908
540
615
795
743
795
818
690
585
480
908
908
1035
750
848
893
1760
1130
970
950
1120
920
1000
850
1590
1010
1070
1440
1150
960
1210
720
820
1060
990
1060
1090
920
780
640
1210
1210
1380
1000
1130
1190
2200
1413
1213
1188
1400
1150
1250
1063
1988
1263
1338
1800
1438
1200
1513
900
1025
1325
1238
1325
1363
1150
975
800
1513
1513
1725
1250
1413
1488
2640
1695
1455
1425
1680
1380
1500
1275
2385
1515
1605
2160
1725
1440
1815
1080
1230
1590
1485
1590
1635
1380
1170
960
1815
1815
2070
1500
1695
1785
3080
1978
1698
1663
1960
1610
1750
1488
2783
1768
1873
2520
2013
1680
2118
1260
1435
1855
1733
1855
1908
1610
1365
1120
2118
2118
2415
1750
1978
2083
3520
2260
1940
1900
2240
1840
2000
1700
3180
2020
2140
2880
2300
1920
2420
1440
1640
2120
1980
2120
2180
1840
1560
1280
2420
2420
2760
2000
2260
2380
4400
2825
2425
2375
2800
2300
2500
2125
3975
2525
2675
3600
2875
2400
3025
1800
2050
2650
2475
2650
2725
2300
1950
1600
3025
3025
3450
2500
2825
2975
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4400
2825
2425
2375
2800
2300
2500
2125
3975
2525
2675
3600
2875
2400
3025
1800
2050
2650
2475
2650
2725
2300
1950
1600
3025
3025
3450
2500
2825
2975
42
378
379
380
381
382
383
384
385
386
387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
57
58
58
58
58
58
59
59
59
59
60
60
60
60
60
60
60
60
60
61
61
61
61
61
62
62
62
62
62
62
268
269
270
271
271A
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
291A
292
292A
293
294
425
500
655
530
600
445
465
555
440
365
510
525
445
515
500
415
475
435
535
615
640
390
365
535
570
610
470
425
540
575
468
550
721
583
660
490
512
611
484
402
561
578
490
567
550
457
523
479
589
677
704
429
402
589
627
671
517
468
594
633
638
750
983
795
900
668
698
833
660
548
765
788
668
773
750
623
713
653
803
923
960
585
548
803
855
915
705
638
810
863
850
1000
1310
1060
1200
890
930
1110
880
730
1020
1050
890
1030
1000
830
950
870
1070
1230
1280
780
730
1070
1140
1220
940
850
1080
1150
1063
1250
1638
1325
1500
1113
1163
1388
1100
913
1275
1313
1113
1288
1250
1038
1188
1088
1338
1538
1600
975
913
1338
1425
1525
1175
1063
1350
1438
1275
1500
1965
1590
1800
1335
1395
1665
1320
1095
1530
1575
1335
1545
1500
1245
1425
1305
1605
1845
1920
1170
1095
1605
1710
1830
1410
1275
1620
1725
1488
1750
2293
1855
2100
1558
1628
1943
1540
1278
1785
1838
1558
1803
1750
1453
1663
1523
1873
2153
2240
1365
1278
1873
1995
2135
1645
1488
1890
2013
1700
2000
2620
2120
2400
1780
1860
2220
1760
1460
2040
2100
1780
2060
2000
1660
1900
1740
2140
2460
2560
1560
1460
2140
2280
2440
1880
1700
2160
2300
2125
2500
3275
2650
3000
2225
2325
2775
2200
1825
2550
2625
2225
2575
2500
2075
2375
2175
2675
3075
3200
1950
1825
2675
2850
3050
2350
2125
2700
2875
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2125
2500
3275
2650
3000
2225
2325
2775
2200
1825
2550
2625
2225
2575
2500
2075
2375
2175
2675
3075
3200
1950
1825
2675
2850
3050
2350
2125
2700
2875
43
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
436
437
62
62
63
63
63
63
63
63
63
63
64
64
64
64
64
64
64
64
64
64
64
64
65
65
66
67
67
68
68
69
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
390
365
565
475
490
465
605
610
510
455
460
485
485
470
550
505
450
470
410
405
450
390
320
375
340
320
340
300
340
420
429
402
622
523
539
512
666
671
561
501
506
534
534
517
605
556
495
517
451
446
495
429
352
413
374
352
374
330
374
462
585
548
848
713
735
698
908
915
765
683
690
728
728
705
825
758
675
705
615
608
675
585
480
563
510
480
510
450
510
630
780
730
1130
950
980
930
1210
1220
1020
910
920
970
970
940
1100
1010
900
940
820
810
900
780
640
750
680
640
680
600
680
840
975
913
1413
1188
1225
1163
1513
1525
1275
1138
1150
1213
1213
1175
1375
1263
1125
1175
1025
1013
1125
975
800
938
850
800
850
750
850
1050
1170
1095
1695
1425
1470
1395
1815
1830
1530
1365
1380
1455
1455
1410
1650
1515
1350
1410
1230
1215
1350
1170
960
1125
1020
960
1020
900
1020
1260
1365
1278
1978
1663
1715
1628
2118
2135
1785
1593
1610
1698
1698
1645
1925
1768
1575
1645
1435
1418
1575
1365
1120
1313
1190
1120
1190
1050
1190
1470
1560
1460
2260
1900
1960
1860
2420
2440
2040
1820
1840
1940
1940
1880
2200
2020
1800
1880
1640
1620
1800
1560
1280
1500
1360
1280
1360
1200
1360
1680
1950
1825
2825
2375
2450
2325
3025
3050
2550
2275
2300
2425
2425
2350
2750
2525
2250
2350
2050
2025
2250
1950
1600
1875
1700
1600
1700
1500
1700
2100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1950
1825
2825
2375
2450
2325
3025
3050
2550
2275
2300
2425
2425
2350
2750
2525
2250
2350
2050
2025
2250
1950
1600
1875
1700
1600
1700
1500
1700
2100
44
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
69
70
70
71
71
71
71
72
72
73
74
75
76
77
77
77
77
77
77
77
77
78
78
78
78
78
78
78
78
78
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
340A
341
342
342A
343
344
345
346
347
348
349
350
351
351A
495
480
520
465
390
430
490
425
370
330
330
330
330
560
550
550
620
545
528
572
512
429
473
539
468
407
363
363
363
363
616
605
605
682
743
720
780
698
585
645
735
638
555
495
495
495
495
840
825
825
930
990
960
1040
930
780
860
980
850
740
660
660
660
660
1120
1100
1100
1240
1238
1200
1300
1163
975
1075
1225
1063
925
825
825
825
825
1400
1375
1375
1550
1485
1440
1560
1395
1170
1290
1470
1275
1110
990
990
990
990
1680
1650
1650
1860
1733
1680
1820
1628
1365
1505
1715
1488
1295
1155
1155
1155
1155
1960
1925
1925
2170
1980
1920
2080
1860
1560
1720
1960
1700
1480
1320
1320
1320
1320
2240
2200
2200
2480
2475
2400
2600
2325
1950
2150
2450
2125
1850
1650
1650
1650
1650
2800
2750
2750
3100
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2475
2400
2600
2325
1950
2150
2450
2125
1850
1650
1650
1650
1650
2800
2750
2750
3100
470
530
465
515
545
475
400
490
545
517
583
512
567
600
523
440
539
600
705
795
698
773
818
713
600
735
818
940
1060
930
1030
1090
950
800
980
1090
1175
1325
1163
1288
1363
1188
1000
1225
1363
1410
1590
1395
1545
1635
1425
1200
1470
1635
1645
1855
1628
1803
1908
1663
1400
1715
1908
1880
2120
1860
2060
2180
1900
1600
1960
2180
2350
2650
2325
2575
2725
2375
2000
2450
2725
0
0
0
0
0
0
0
0
0
2350
2650
2325
2575
2725
2375
2000
2450
2725
585
665
644
732
878
998
1170
1330
1463
1663
1755
1995
2048
2328
2340
2660
2925
3325
0
0
2925
3325
45
468
469
470
471
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
78
79
79
79
79
79
80
81
81
82
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
83
84
84
85
85
352
353
354
354A
355
356
357
358
359
360
361
362
363
363A
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
550
520
530
600
490
485
445
290
275
275
460
410
455
510
470
435
445
495
485
425
430
480
455
435
470
460
375
475
475
545
605
572
583
660
539
534
490
319
303
303
506
451
501
561
517
479
490
545
534
468
473
528
501
479
517
506
413
523
523
600
825
780
795
900
735
728
668
435
413
413
690
615
683
765
705
653
668
743
728
638
645
720
683
653
705
690
563
713
713
818
1100
1040
1060
1200
980
970
890
580
550
550
920
820
910
1020
940
870
890
990
970
850
860
960
910
870
940
920
750
950
950
1090
1375
1300
1325
1500
1225
1213
1113
725
688
688
1150
1025
1138
1275
1175
1088
1113
1238
1213
1063
1075
1200
1138
1088
1175
1150
938
1188
1188
1363
1650
1560
1590
1800
1470
1455
1335
870
825
825
1380
1230
1365
1530
1410
1305
1335
1485
1455
1275
1290
1440
1365
1305
1410
1380
1125
1425
1425
1635
1925
1820
1855
2100
1715
1698
1558
1015
963
963
1610
1435
1593
1785
1645
1523
1558
1733
1698
1488
1505
1680
1593
1523
1645
1610
1313
1663
1663
1908
2200
2080
2120
2400
1960
1940
1780
1160
1100
1100
1840
1640
1820
2040
1880
1740
1780
1980
1940
1700
1720
1920
1820
1740
1880
1840
1500
1900
1900
2180
2750
2600
2650
3000
2450
2425
2225
1450
1375
1375
2300
2050
2275
2550
2350
2175
2225
2475
2425
2125
2150
2400
2275
2175
2350
2300
1875
2375
2375
2725
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2750
2600
2650
3000
2450
2425
2225
1450
1375
1375
2300
2050
2275
2550
2350
2175
2225
2475
2425
2125
2150
2400
2275
2175
2350
2300
1875
2375
2375
2725
46
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
85
85
85
85
85
85
86
86
86
86
86
86
86
86
86
87
87
87
87
87
87
87
87
87
87
87
87
87
87
87
380
381
382
383
384
385
386
387
388
389
390
391
391A
392
393
394
394A
395
396
397
398
399
400
401
402
402A
403
404
405
406
420
560
462
616
630
840
840
1120
1050
1400
1260
1680
1470
1960
1680
2240
2100
2800
0
0
2100
2800
420
470
510
445
490
440
445
540
485
540
462
517
561
490
539
484
490
594
534
594
630
705
765
668
735
660
668
810
728
810
840
940
1020
890
980
880
890
1080
970
1080
1050
1175
1275
1113
1225
1100
1113
1350
1213
1350
1260
1410
1530
1335
1470
1320
1335
1620
1455
1620
1470
1645
1785
1558
1715
1540
1558
1890
1698
1890
1680
1880
2040
1780
1960
1760
1780
2160
1940
2160
2100
2350
2550
2225
2450
2200
2225
2700
2425
2700
0
0
0
0
0
0
0
0
0
0
2100
2350
2550
2225
2450
2200
2225
2700
2425
2700
595
485
545
345
435
455
425
435
425
450
455
510
505
495
465
460
655
534
600
380
479
501
468
479
468
495
501
561
556
545
512
506
893
728
818
518
653
683
638
653
638
675
683
765
758
743
698
690
1190
970
1090
690
870
910
850
870
850
900
910
1020
1010
990
930
920
1488
1213
1363
863
1088
1138
1063
1088
1063
1125
1138
1275
1263
1238
1163
1150
1785
1455
1635
1035
1305
1365
1275
1305
1275
1350
1365
1530
1515
1485
1395
1380
2083
1698
1908
1208
1523
1593
1488
1523
1488
1575
1593
1785
1768
1733
1628
1610
2380
1940
2180
1380
1740
1820
1700
1740
1700
1800
1820
2040
2020
1980
1860
1840
2975
2425
2725
1725
2175
2275
2125
2175
2125
2250
2275
2550
2525
2475
2325
2300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2975
2425
2725
1725
2175
2275
2125
2175
2125
2250
2275
2550
2525
2475
2325
2300
47
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
88
88
89
89
89
89
89
89
89
89
89
89
89
90
91
92
92
92
93
93
93
93
93
94
95
95
95
95
95
95
407
408
409
410
410A
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431
432
433
434
435
410
470
465
440
335
410
380
450
451
517
512
484
369
451
418
495
615
705
698
660
503
615
570
675
820
940
930
880
670
820
760
900
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1100
838
1025
950
1125
1230
1410
1395
1320
1005
1230
1140
1350
1435
1645
1628
1540
1173
1435
1330
1575
1640
1880
1860
1760
1340
1640
1520
1800
2050
2350
2325
2200
1675
2050
1900
2250
0
0
0
0
0
0
0
0
2050
2350
2325
2200
1675
2050
1900
2250
445
450
365
435
350
305
365
280
280
310
295
285
280
345
295
415
555
575
535
575
490
490
495
402
479
385
336
402
308
308
341
325
314
308
380
325
457
611
633
589
633
539
668
675
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653
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458
548
420
420
465
443
428
420
518
443
623
833
863
803
863
735
890
900
730
870
700
610
730
560
560
620
590
570
560
690
590
830
1110
1150
1070
1150
980
1113
1125
913
1088
875
763
913
700
700
775
738
713
700
863
738
1038
1388
1438
1338
1438
1225
1335
1350
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1050
915
1095
840
840
930
885
855
840
1035
885
1245
1665
1725
1605
1725
1470
1558
1575
1278
1523
1225
1068
1278
980
980
1085
1033
998
980
1208
1033
1453
1943
2013
1873
2013
1715
1780
1800
1460
1740
1400
1220
1460
1120
1120
1240
1180
1140
1120
1380
1180
1660
2220
2300
2140
2300
1960
2225
2250
1825
2175
1750
1525
1825
1400
1400
1550
1475
1425
1400
1725
1475
2075
2775
2875
2675
2875
2450
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2225
2250
1825
2175
1750
1525
1825
1400
1400
1550
1475
1425
1400
1725
1475
2075
2775
2875
2675
2875
2450
48
558
559
560
561
562
563
564
565
566
567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
96
96
97
97
97
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
98
99
99
99
99
99
99
99
436
436A
437
438
439
440
440A
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
415
560
340
375
315
470
535
530
490
580
435
610
535
335
625
590
615
445
530
440
455
375
490
495
470
580
445
510
325
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616
374
413
347
517
589
583
539
638
479
671
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369
688
649
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490
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484
501
413
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545
517
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490
561
358
517
623
840
510
563
473
705
803
795
735
870
653
915
803
503
938
885
923
668
795
660
683
563
735
743
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870
668
765
488
705
830
1120
680
750
630
940
1070
1060
980
1160
870
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1070
670
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1180
1230
890
1060
880
910
750
980
990
940
1160
890
1020
650
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1038
1400
850
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788
1175
1338
1325
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1088
1525
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838
1563
1475
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1100
1138
938
1225
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1450
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813
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1020
1125
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1410
1605
1590
1470
1740
1305
1830
1605
1005
1875
1770
1845
1335
1590
1320
1365
1125
1470
1485
1410
1740
1335
1530
975
1410
1453
1960
1190
1313
1103
1645
1873
1855
1715
2030
1523
2135
1873
1173
2188
2065
2153
1558
1855
1540
1593
1313
1715
1733
1645
2030
1558
1785
1138
1645
1660
2240
1360
1500
1260
1880
2140
2120
1960
2320
1740
2440
2140
1340
2500
2360
2460
1780
2120
1760
1820
1500
1960
1980
1880
2320
1780
2040
1300
1880
2075
2800
1700
1875
1575
2350
2675
2650
2450
2900
2175
3050
2675
1675
3125
2950
3075
2225
2650
2200
2275
1875
2450
2475
2350
2900
2225
2550
1625
2350
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0
0
0
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0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2075
2800
1700
1875
1575
2350
2675
2650
2450
2900
2175
3050
2675
1675
3125
2950
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2275
1875
2450
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2900
2225
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1625
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49
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611
612
613
614
615
616
617
99
99
99
99
100
100
100
100
100
100
100
101
101
101
101
101
101
102
102
102
102
102
102
102
102
102
103
103
103
103
464
465
466
467
468
469
470
471
471A
472
473
474
475
476
477
478
479
480
480A
481
482
483
484
485
486
486A
487
488
489
490
340
465
425
445
620
455
320
750
875
285
565
300
300
380
305
290
345
590
665
560
450
690
575
425
640
710
480
490
520
480
374
512
468
490
682
501
352
825
963
314
622
330
330
418
336
319
380
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732
616
495
759
633
468
704
781
528
539
572
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510
698
638
668
930
683
480
1125
1313
428
848
450
450
570
458
435
518
885
998
840
675
1035
863
638
960
1065
720
735
780
720
680
930
850
890
1240
910
640
1500
1750
570
1130
600
600
760
610
580
690
1180
1330
1120
900
1380
1150
850
1280
1420
960
980
1040
960
850
1163
1063
1113
1550
1138
800
1875
2188
713
1413
750
750
950
763
725
863
1475
1663
1400
1125
1725
1438
1063
1600
1775
1200
1225
1300
1200
1020
1395
1275
1335
1860
1365
960
2250
2625
855
1695
900
900
1140
915
870
1035
1770
1995
1680
1350
2070
1725
1275
1920
2130
1440
1470
1560
1440
1190
1628
1488
1558
2170
1593
1120
2625
3063
998
1978
1050
1050
1330
1068
1015
1208
2065
2328
1960
1575
2415
2013
1488
2240
2485
1680
1715
1820
1680
1360
1860
1700
1780
2480
1820
1280
3000
3500
1140
2260
1200
1200
1520
1220
1160
1380
2360
2660
2240
1800
2760
2300
1700
2560
2840
1920
1960
2080
1920
1700
2325
2125
2225
3100
2275
1600
3750
4375
1425
2825
1500
1500
1900
1525
1450
1725
2950
3325
2800
2250
3450
2875
2125
3200
3550
2400
2450
2600
2400
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1700
2325
2125
2225
3100
2275
1600
3750
4375
1425
2825
1500
1500
1900
1525
1450
1725
2950
3325
2800
2250
3450
2875
2125
3200
3550
2400
2450
2600
2400
50
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
103
103
103
103
103
103
103
104
104
104
104
104
104
104
105
105
105
105
105
106
106
106
106
107
107
107
108
108
108
108
491
491A
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
518A
535
580
515
560
500
535
585
405
455
490
505
490
455
605
440
385
395
375
430
390
410
475
360
415
460
500
440
490
520
575
589
638
567
616
550
589
644
446
501
539
556
539
501
666
484
424
435
413
473
429
451
523
396
457
506
550
484
539
572
633
803
870
773
840
750
803
878
608
683
735
758
735
683
908
660
578
593
563
645
585
615
713
540
623
690
750
660
735
780
863
1070
1160
1030
1120
1000
1070
1170
810
910
980
1010
980
910
1210
880
770
790
750
860
780
820
950
720
830
920
1000
880
980
1040
1150
1338
1450
1288
1400
1250
1338
1463
1013
1138
1225
1263
1225
1138
1513
1100
963
988
938
1075
975
1025
1188
900
1038
1150
1250
1100
1225
1300
1438
1605
1740
1545
1680
1500
1605
1755
1215
1365
1470
1515
1470
1365
1815
1320
1155
1185
1125
1290
1170
1230
1425
1080
1245
1380
1500
1320
1470
1560
1725
1873
2030
1803
1960
1750
1873
2048
1418
1593
1715
1768
1715
1593
2118
1540
1348
1383
1313
1505
1365
1435
1663
1260
1453
1610
1750
1540
1715
1820
2013
2140
2320
2060
2240
2000
2140
2340
1620
1820
1960
2020
1960
1820
2420
1760
1540
1580
1500
1720
1560
1640
1900
1440
1660
1840
2000
1760
1960
2080
2300
2675
2900
2575
2800
2500
2675
2925
2025
2275
2450
2525
2450
2275
3025
2200
1925
1975
1875
2150
1950
2050
2375
1800
2075
2300
2500
2200
2450
2600
2875
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2675
2900
2575
2800
2500
2675
2925
2025
2275
2450
2525
2450
2275
3025
2200
1925
1975
1875
2150
1950
2050
2375
1800
2075
2300
2500
2200
2450
2600
2875
51
648
649
650
651
652
653
654
655
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
108
109
109
109
110
110
111
111
111
111
111
111
111
112
112
112
112
112
112
112
112
113
113
114
114
114
114
115
115
116
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
538A
539
539A
540
540A
540B
541
542
542A
543
360
370
475
590
365
350
405
495
330
370
410
400
390
530
555
410
430
345
420
495
595
480
710
635
670
396
407
523
649
402
385
446
545
363
407
451
440
429
583
611
451
473
380
462
545
655
528
781
699
737
540
555
713
885
548
525
608
743
495
555
615
600
585
795
833
615
645
518
630
743
893
720
1065
953
1005
720
740
950
1180
730
700
810
990
660
740
820
800
780
1060
1110
820
860
690
840
990
1190
960
1420
1270
1340
900
925
1188
1475
913
875
1013
1238
825
925
1025
1000
975
1325
1388
1025
1075
863
1050
1238
1488
1200
1775
1588
1675
1080
1110
1425
1770
1095
1050
1215
1485
990
1110
1230
1200
1170
1590
1665
1230
1290
1035
1260
1485
1785
1440
2130
1905
2010
1260
1295
1663
2065
1278
1225
1418
1733
1155
1295
1435
1400
1365
1855
1943
1435
1505
1208
1470
1733
2083
1680
2485
2223
2345
1440
1480
1900
2360
1460
1400
1620
1980
1320
1480
1640
1600
1560
2120
2220
1640
1720
1380
1680
1980
2380
1920
2840
2540
2680
1800
1850
2375
2950
1825
1750
2025
2475
1650
1850
2050
2000
1950
2650
2775
2050
2150
1725
2100
2475
2975
2400
3550
3175
3350
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1800
1850
2375
2950
1825
1750
2025
2475
1650
1850
2050
2000
1950
2650
2775
2050
2150
1725
2100
2475
2975
2400
3550
3175
3350
710
640
670
415
781
704
737
457
1065
960
1005
623
1420
1280
1340
830
1775
1600
1675
1038
2130
1920
2010
1245
2485
2240
2345
1453
2840
2560
2680
1660
3550
3200
3350
2075
0
0
0
0
3550
3200
3350
2075
52
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
116
117
117
118
119
120
120
120
120
120
120
120
120
120
121
121
121
121
121
121
122
122
122
122
122
122
122
122
122
123
543A
544
544A
545
546
547
548
548A
549
549A
550
551
552
553
554
555
556
556A
557
558
559
560
561
561A
562
563
564
565
565A
566
520
550
640
505
390
490
490
605
520
535
375
505
545
405
475
475
430
500
335
530
530
475
505
560
410
430
335
535
595
550
572
605
704
556
429
539
539
666
572
589
413
556
600
446
523
523
473
550
369
583
583
523
556
616
451
473
369
589
655
605
780
825
960
758
585
735
735
908
780
803
563
758
818
608
713
713
645
750
503
795
795
713
758
840
615
645
503
803
893
825
1040
1100
1280
1010
780
980
980
1210
1040
1070
750
1010
1090
810
950
950
860
1000
670
1060
1060
950
1010
1120
820
860
670
1070
1190
1100
1300
1375
1600
1263
975
1225
1225
1513
1300
1338
938
1263
1363
1013
1188
1188
1075
1250
838
1325
1325
1188
1263
1400
1025
1075
838
1338
1488
1375
1560
1650
1920
1515
1170
1470
1470
1815
1560
1605
1125
1515
1635
1215
1425
1425
1290
1500
1005
1590
1590
1425
1515
1680
1230
1290
1005
1605
1785
1650
1820
1925
2240
1768
1365
1715
1715
2118
1820
1873
1313
1768
1908
1418
1663
1663
1505
1750
1173
1855
1855
1663
1768
1960
1435
1505
1173
1873
2083
1925
2080
2200
2560
2020
1560
1960
1960
2420
2080
2140
1500
2020
2180
1620
1900
1900
1720
2000
1340
2120
2120
1900
2020
2240
1640
1720
1340
2140
2380
2200
2600
2750
3200
2525
1950
2450
2450
3025
2600
2675
1875
2525
2725
2025
2375
2375
2150
2500
1675
2650
2650
2375
2525
2800
2050
2150
1675
2675
2975
2750
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2600
2750
3200
2525
1950
2450
2450
3025
2600
2675
1875
2525
2725
2025
2375
2375
2150
2500
1675
2650
2650
2375
2525
2800
2050
2150
1675
2675
2975
2750
53
708
709
710
711
712
713
714
715
716
123
123
123
124
124
124
124
124
124
567
568
569
570
571
572
573
574
575
550
505
565
525
495
450
460
460
470
605
556
622
578
545
495
506
506
517
825
758
848
788
743
675
690
690
705
1100
1010
1130
1050
990
900
920
920
940
1375
1263
1413
1313
1238
1125
1150
1150
1175
1650
1515
1695
1575
1485
1350
1380
1380
1410
1925
1768
1978
1838
1733
1575
1610
1610
1645
2200
2020
2260
2100
1980
1800
1840
1840
1880
2750
2525
2825
2625
2475
2250
2300
2300
2350
0
0
0
0
0
0
0
0
0
2750
2525
2825
2625
2475
2250
2300
2300
2350
54
ANNEXURE I
Information about frequently asked questions.
iv)
How to work out the Ratable Value of the property for property taxes and what is
the percentage of the tax on Ratable Value of the particular property.
v)
Details of Assessment Book regarding any particular property.
vi)
Details of Inspection Book and the Ratable Value of any particular property.
vii)
‘Tax Clearance Certificate’ or ‘No Objection Certificate’ for any particular property.
viii)
Flat-wise Tax Statement and how to work out the taxes for the individual flat of the
any particular property.
ix)
Copy of ‘Tabulated Ward Report’ i.e. proposal for revision or modification in
Ratable Value of any particular property.
x)
Copy of ‘Complaint Extract’ of any particular property.
xi)
First Date of Assessment of any particular property.
xii)
Deletion of Water Tax and Sewerage Tax of any particular property.
xiii)
Measurement Report of any particular property.
xiv)
Payment confirmation of any particular property.
xv)
Outstanding of property taxes of any particular property.
xvi)
Bifurcation of taxes owner’s share/Tenants Taxes.
55
Frequently asked questions & Information thereof:-
Sr.
Question
No.
1.
Answer
Total tax rates of properties
with
metered
The present Tax Rates are as under:-
and
unmetered supply.
For metered
Residential property
83.50 %
For metered
Non Residential property
112.50 %
Unmetered
Residential property
187.50 %
The 'Pamphlet' of rates of taxes is available at Head Office
on payment of Rs.4/-.
2.
What
is
between
a
difference
residential
and
remain the same. Tax is charged on the percentage of
commercial properties in
rateable value. Further R.V. is fixed on the basis of either
terms of tax rates. Does it
actual rent and/or reasonable rent, which depends upon
mean that tax on rented
the rent fetching capacity of the premises. Therefore tax
and
differs for rented and owner occupied properties according
self
occupied
properties is the same ?
3.
Tax on rented and self occupied properties does not
to their Rateable Values of properties.
Under which Section of the
Under Section 140 of the M.M.C. Act, property taxes
M.M.C. Act assessment tax
are levied on all Lands & Buildings. The property tax bill is
is
served under section 200 of the M.M.C. Act.
paid
and
who
are
Further
responsible for payment of
primary responsibility for property taxes in whom read
assessment tax as per the
under section 146 of the M.M.C. Act, 1888 shall read as
said Act.
under:-
146 (1) Property taxes shall be leviable primarily from the
actual occupier of the premises upon which the said taxes
are assessed, if such occupier holds the said premises
immediately from (the Govt.) or form the Corporation or
from the fazendar (provided that the property taxes due in
respect of any premises owned by or vested in the
Government and occupied by a Govt. servant or any other
56
person on behalf of the Govt. for residential purposes shall
be leviable primarily from the Govt. and not the occupier
thereof).
(2) Otherwise the said taxes shall be primarily leviable as
follows namely (a) if the premises are let from the lessor;
(b) if the premises are sub-let from the superior
lessor; and
(c) if the premises are unlet, from the person in
whom right to let the same vests.
(3) But if any land has been let for any term exceeding one
year to a tenant and such tenant or any person deriving
title howsoever from such tenant has built upon the land,
the property taxes assessed upon the said land and upon
the building erected thereon shall be leviable primarily
from the said tenant or such person, whether or not the
premises be in the occupation of the said tenant or such
person.
4.
The procedure followed by
Under the provisions of section 154 (1) of M.M.C. Act,
the Assessment Department
the Corporation is entitled to fix / revise the rateable value,
for arriving at the rateable
on the basis of actual rent / or the rent fetching capacity
value of property in the
i.e. reasonable rent for which such premises might
following
reasonably be let out from year to year.
case:
On
what
If no rent
basis does BMC fix up the
agreement is available then the "reasonable rent" is
rateable
estimated after taking into consideration the area, quality
value
of
the
property in case the property
has been let out but no rent
of construction, situation of the building, utility of premises
and comparative rent in the area for such premises.
agreement is available ?
5.
The rate of taxes in respect
(1) The Taxes are based on the residential or non-
of property to be given on
residential user of the property.
(1) leave and license (2)
Lease.
(2) As per provisions of section 140 of the M.M.C. Act
property taxes are levied on all lands and buildings on the
certain percentage of their Rateable Values, in respective
of subletted lease or self-occupied property.
57
(3) The rate @ which the taxes are to be levied are
determined by the Corporation annually, under the
provisions of the M.M.C.Act. The pamphlet showing the
rates of taxes levied by the Corporation from time to time,
can be made available to you on payment of Rs.4/- as fee,
to be paid @ aforesaid address on any working day
between 11.00 a.m. and 4.00 p.m.
The present percentage of taxes are as under:(1)
For unmetered Residential
187.50%
property
(2)
For unmetered Non-Residential
320.50%
property
(3)
For metered Residential property
83.50%
The above taxes are inclusive of Water Tax and Sewerage
Tax respectively.
6.
Rules, Regulations, Policy
The assessment of the rented properties is based on
and the Law on charging of
the actual rent recovered by the owner of the property as
P.
commercial
per the provisions of Rent Control Act, 1999. And the rent
properties given for use on
recovered by the landlord is considered as fair &
Leave & Licence basis for
reasonable rent as per provision of Section 154(1) of
the current period.
M.M.C. Act and the sum equal to Ten percentum of the
Tax
on
Annual Rent shall be deducted in lieu of all allowances for
repairs or any other account for fixation of Rateable Value
of the property.
Pursuant to the amendment in Maharashtra Rent
Control Act, 1999, Banks, Public Sectors, Projects,
Corporate Offices, Central & State Corporation, Foreign
Corporations & International Companies whose share
capital is more than 1 Crore are out of purview of
Maharashtra Rent Control Act as per provision of Section
3(1)(b).
While assessing the properties which are not
covered under 3(1)(b) of Rent Control Act; the Rent
recovered by the owners / Lessor is considered as fair &
reasonable rent.
Further the deduction of certain
58
percentage is allowed towards the maintenance charges
etc. for fixation of R.V. of the properties based on
compensation or L.L. Basis.
7.
Latest
Rules
Rates
Under the provisions of Section 154(1) of M.M.C.Act,
tax
Corporation is entitled to fix / revise the rateable value by
calculation given on leave
adopting actual rent and or the rent fetching capacity i.e.
& license or on lease basis
reasonable rent of the premises.
for commercial property in
premises, the rent depends upon the terms & conditions of
different zones i.e. Zone-I,
the agreement.
Zone-II, Zone-III, ZoneIV.
construction, user and situation of property, etc. is also
regarding
&
property
In case of subletted
Besides, the area, the type of
considered while adopting the reasonable rent.
Rent :-
Residential letting rates are fixed by the M.C.
annually, for different administrative Wards to arrive at the
reasonable rent for determining the rateable value of the
property. Accordingly, as per provisions of Section 140 of
M.M.C. Act, the property taxes are levied at certain
percentage of their rateable value irrespective of subletter
or self occupied properties. The rates at which taxes are
to be levied are determined annually by the Corporation.
A pamphlet showing the percentage of taxes levied by the
Corporation from time to time can be made available to
you on payment of Rs.2/- as a fee, to be paid at the office
of Assessor & Collector at above stated address, between
11.00 a.m. and 4.00 p.m. on any working day.
8.
Latest
current
regarding
calculation
rules
There is no separate rules regarding property tax
property
tax
calculation levied on commercial property given either on
levied
on
leave & license basis.
However, property taxes are
commercial property given
calculated on commercial rates. These taxes are the part
either on leave & license
of the Property taxes and no separate billing is made.
basis.
included
These taxes are
with
property
taxes in different zone on
Mumbai & suburban areas.
59
9.
Rate of assessment tax
applicability
for
sale
Assessment Tax is charged @ full rate for the sale
component in S.R.Scheme under 33(10).
component in S.R.Scheme
No
concession
in
tax,
is
admissible
for
sale
or Urban Renewal Scheme
components & non-residential portion, redeveloped under
in
S.R. Schemes.
context
with
your
Notification
date
07.11.1997 copy enclosed
for ready reference.
10.
What is the tax system in
respect
of
Under section 144 B of the M.M.C.Act property taxes
properties
@ reduced rates are leviable for a period of 20 years from
redeveloped under S.R.A. /
23.11.95 or from the date of first occupation of the Building
S.R.D. Schemes.
whichever is later, redeveloped under S.R.D./S.R.A.
Schemes i.e. under D.C.Rules 33(5) & 33(10), having area
not exceeding 25 mts. (269 sq. fts.) of each residential
tenement.
The slab of the reduced rates of taxes, (
excluding Government Taxes & taxes on Non-residential
components in the said building) is shown as below:1) @ 20% of the tax payable for the first 10 years.
2) @ 50% of the tax payable for the next 5 years.
3) @ 80% of the tax payable for the further next 5 years.
However, full amount of the tax is leviable at the prevailing
rates after 20 years.
11.
What is the tax system in
respect
of
redeveloped
Rules
33(7)
properties
under
i.e.
Under Section 144D of the M.M.C. Act, tax concession
is admissible for the period of twenty years commencing
D.C.
from 23.11.1995 or from the date of first occupation of the
S.R.D.
tenements hereinafter specified, whichever is later, in
Scheme in City limits.
respect of the rehab residential tenements having area not
exceeding 350 sq.ft. each, situated in a building, in the
Island City of Mumbai which
(a)
is entitled to FSI benefit under regulation 33(7) of
the Development Control Regulations for Brihan
Mumbai, 1991 and
(b)
is a cessed building governed by the Maharashtra
Housing and Area Development Act, 1976 and is
reconstructed or redeveloped by (i) the Cooperative Housing Society formed by existing
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tenants or; (ii) Co-operative Housing Society
formed by the occupiers (including owner occupier)
of the building classified as Category ‘A’ under
section 84 of the Maharashtra Housing and Area
Development Act, 1976; or
(c)
belongs to the Corporation and was first constructed
prior to 1940 and is reconstructed or redeveloped,
by the Co-operative Housing Society formed by its
occupiers,
Slabs of reduced rates of taxes are the same as
properties redeveloped as per provisions of section 144B
of the M.M.C. Act.
All the information related to the particular property is available and provided by the
Assistant Assessor & Collector of the respective Ward.
The request for waiver of penalty is frequently made by the taxpayer on whom the
penalty notice is served for non-payment of property taxes. Such requests are considered on
merit by the Joint Municipal Commissioner under Section 208 of the Act.
Requests for flatwise bills for property tax are considered under Section 209 A of the
Act.
Note: As per Government Gazette No. झोपयो
- 2008/ . .207/झोपसू 1 दनाक
ु
14.05.2008, the telescopic concession under section 144 (B)
of
Mumbai Municipal Corporation Act,1888 is increased upto 269 sq. feets
(25 m2) instead of 225 sq. feets (20.90 m2).
Circular for implementation of aforesaid policy is being issued.
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ANNEXURE L
BRIHANMUMBAI MAHANAGARPALIKA
Assessment of redeveloped properties under D.C.Rules with effect from 1.4.2008 onwards.
33(7) – (i) Municipal Properties
(ii) Old Cessed Properties
33(10) - Rehabilitation of slum dwellers, project affected persons by Collector’s,
M.M.C.’s, M.M.R.D.A.’s, Slum Improvement Authorities.
Earlier Policy
Property
Category of
under
property
1
2
1) D.C. Rule
33(7)
2) D.C. Rule
33(7)
Assessment During LUC
Revised Policy
Assessment after
Assessment During LUC
Assessment after construction
5
6
construction
3
Municipal
P.V. maintained for the
properties
4
P.V. to be maintained for
75% of the letting rate for
plot area to be used
the plot area to be used for
residential rehab portion
for Rehab. Tenants.
Rehab tenants.
only.
25% of the letting rates 75% of the letting rate for
Full letting rates for other
Full letting rates for saleable
for other land under
both rehab & Sale
land under construction.
portion & Rehab NR.
construction
components.
25% of letting rate
75% of letting rate for
Full rates for land under
75% of letting rates for
Cessed old
both rehab & Sale
construction
residential rehab portion
properties
components.
Repair
‘A’
categories.
75% of the letting rate
only.
Full letting rates for Rehab
NR and Saleable portion.
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3) D.C. Rule
Slums,
25% of letting rate for
75% of letting rate for
Full letting rate for plot of
75% of letting rate for rehab
33(10)
project
plot of land.
rehab & sale component.
land.
residential tenements.
affected
Full rate for saleable
person’s.
components & Rehab NR.
unauthorized
structures.
Sd/-15.10.08
Jt. Assessor & Collector
Sd/Jt. Municipal Commissioner (I)
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