ANDHRA PRADESH STATE ROAD TRANSPORT CORPORATION

           O/o the Managing Director

Bus Bhavan, MSRD.;

Hyderabad-624

No:OS5/616(1)/2012 – PO.III

CIRCULAR NO. PD-01/2012 Dt. 12.01.2012

Sub:- TAXES – Payment of Property Tax  in accordance with the provisions of  HMC Act 1955 Act.II of 1956 and APM Act 1965 and Schedule II of the APG Act 1964 – Instructions issued – Reg. 

 Ref:-Circular No. PD 138/1979-80 dated 14.3.1980.

***

Through circular reference cited instructions were issued with regard to payment of Property Tax  at unit level duly obtaining the sanction of competent authority.   The claim of the Property tax should be carefully verified by the Unit Officers concerned and get it certified by the EE/AE(C), as to whether the assessment is correctly made to the extent of the property concerned.     

Subsequently, certain cases pertaining to payment of Property Tax are being routed through Corporate Office since the Corporation has to   realize the revenues  pertaining to commercial advertisements on Bus Shelters/ reimbursement of passes etc. from the respective Corporation/Municipal authorities.  Due to these  practices, payment of property tax is getting delayed and there are instances of attachment of  RTC Properties for realization of the Property Tax.

After detailed examination on this issue i.e.,  payment of Property Tax and realization of Bus Pass subsidy,  revenue on advertisements etc., the VC & MD ordered to issue the following instructions.

1)      The Unit Officer concerned shall arrange payment of Property Tax every year duly obtaining the sanction of competent authority as per the Delegation of Powers-2005, Section.4 item no.50.

2)      In respect of properties where Property Tax is payable by the Corporate Office, action shall be taken by CED to process the case and arrange payment in consultation with OPD.

3)      On receipt of the Demand Notice of   Property Tax from the authorities,  the  Property Tax so  claimed shall be carefully verified by the Unit Officers and get it certified by the EE/Dy.EE(Civil) of the Zone/Region with regard to the extent of land, building areas, applicability of government orders etc.  In case the Unit Officer is not satisfied with the assessment made, he may present an application complaining against the assessment so fixed to the authority concerned within 15 days from the date of receipt of the Tax notice.   

4)      The annual ratable value assessed and the tax levied on the property should be on the rates prevailing within the vicinity of the area.

5)      In case of any excess assessment of Property Tax, wherever necessary, the Unit Officer alongwith the EE/Dy.EE(C) should personally represent and Appeal to the Commissioner/Special Officer/Executive Officer concerned for reduction of assessment. If the time for appeal is over, prompt steps should be taken to file revision petition to the higher authority concerned i.e., Commissioner/District Collector within the stipulated time.

6)      While obtaining the sanction for arranging payment of Property Tax every year, the Unit Officer shall process the case through concerned EE/DY.EE(C) of the Zone/Region for verification of the area covered under the Property Tax.

7)      The Property Tax case shall be processed through Dy.CTM of the Region with regard to the revenue to be realized if any from the Corporation/Municipal authorities on advertisements on Bus Shelters/Reimbursement of Bus passes before obtaining the sanction of competent authority for arranging payment of Property Tax.

8)      All other instructions issued vide reference cited shall be followed scrupulously.

9)      It should be ensured that while taking the above steps, that no action is taken by the Corporation/Municipal authorities in attaching the properties of the Corporation.

This has the concurrence of the Financial Advisor.

Please acknowledge.

EXECUTIVE DIRECTOR (A&HRD)

 To

All Officers of the Corporation.

Copy to Secy. to Chairman/ PA to VC & MD

Copy to: Notice Board & Incharge Record Room.