The Maharashtra Housing and Area Development (Disposal of Land) Rules, 1981

HOUSING AND SPECIAL ASSISTANCE DEPARTMENT

Mantralaya, Bombay 400 032,

Dated the 24th December 1981.

MAHARASHTRA HOUSING AND AREA DEVELOPMENT ACT, 1976

No. ARD. 1080/365-X.— In exercise of the powers conferred by clause (viii) of sub-section (2) of section 184 read with clause (iii) to sub-section (3) of section 28 and section 64 of the Maharashtra Housing and Area Development Act, 1976 (Mah. XXVIII of 1977), and of all other powers enabling it in that behalf, the Government of Maharashtra hereby makes the following rules, the same having been previously published as required by sub-section (3) of the said section 184, namely :-

 

PART I

 

  1. Short title and commencement,-

(i) These rules may be called the Maharashtra Housing and Area Development (Disposal of Land) Rules, 1981.

(ii) They shall come into force at once.

 

  1. Definition,-

In these rules, unless the context otherwise requires,-

(a) “Act” means the Maharashtra Housing and Area Development Act, 1976 (Mah. XXVIII of 1977);

(aa) ‘Commercial Center’ means any specific area referred to as such in which Authority has constructed or proposes to construct a building or a group of buildings consisting of tenements intended to be used for a commercial purpose or any other non-residential purpose, as may be approved by the Authority;

(ab) ‘Commercial tenement’ means a tenement in a building constructed by the Authority in a commercial center;

(b) “Denotified tribe” means such tribes or tribal communities in the State as specified by the Government,

(c) “Ex-Serviceman” means a former member of the armed forces of the Union (not being a person who has ceased to be a member of the armed forces as a result of his being duly dismissed after a court martial or on account of bad character or as a result of desertion or who has been arrested);

(d) “Freedom Fighter” means a person who receives pension duly granted by the Government of Maharashtra or the Government of India or who has been awarded a Tamrapatra or Sanmanpatra on account of his participation in the National Movement for emancipation of India or the next-of-kin or dependent of such person, namely, the widow or widower, father, or mother, son, daughter, grand-son, granddaughter, son’s wife, grand-son’s wife, widow of predeceased son or grandson;

(e) “Government” means the Government of Maharashtra;

(f) “Household income” means the income from all sources earned by a person and his or her spouse;

(g) ‘Journalist’ means a person whose principal avocation is that of a journalist and who is employed as such in, or in relation to, any newspaper establishment, and includes an editor, a leader writer, news editor, feature writer, copy tester, reporter, correspondent, cartoonist, news photographer, proof reader and a person who contributes regularly and meaningfully on matters of public interest to renowned weeklies, magazines and periodicals as a freelancer, but does not include any such person who-

(i) is employed mainly in a managerial or administrative capacity; or

(ii) being employed in a supervisory capacity, performs either by the nature of the duties attached to his office or by reason of the powers vested in him, functions mainly of a managerial nature;

(h) “land appurtenant” means the land which is required to be kept open around a building, in accordance with the Development Control Rules of the concerned Planning Authority;

(i) “Neo-Buddhist” means a person belonging to a Scheduled Caste, a Scheduled Tribe, a Nomadic Tribe or Denotified Tribe, who has been converted to Buddhist faith.

(j) “Nomadic Tribe” means a tribe or tribal community in Maharashtra recognized as such by Government.

(k) “Planning Authority” means, in relation to Municipal areas, the Municipal Corporation or the Municipal Council, as the case may be;

(kk) “Plot” means a demarcated place of vacant land in an approved layout of an area development scheme in an urban area prepared by the Board and approved by the Planning Authority and includes a developed plot with or without plinth area having all or any of the infrastructural facilities such as common roads, electricity, water supply, drainage, provided by the board;

(l) ‘Schedule Castes’ means such castes, races or tribes or parts of or groups within such castes, races or tribes as are deemed to be Scheduled Castes in relation to the State of Maharashtra under article 341 of the Constitution of India;

(m) ‘Schedule Tribes’ means such tribes or tribal communities or parts of, or groups within, such tribes or tribal communities as are deemed to be Scheduled Tribes in relation to the State Maharashtra under article 342 of Constitution of India residing in any part of the State of Maharashtra;

(n) “Vacant land” includes land which has been built upon unauthorisedly but excludes land appurtenant;

(o) Words, expressions used in these rules but not defined therein shall have the same meaning respectively assigned to them in the Act.

 

PART II

DISPOSAL OF VACANT LANDS

 

  1. Publication of list of vacant lands available for disposal,

At the commencement of every financial year the Authority shall publish, on notice boards of all its offices, a complete list of every vacant land together with its location map available for disposal during the course of the financial year.

 

  1. Disposal in accordance with area development schemes and layouts,-

(1) Where the Authority has acquired vacant lands for the purpose of development of existing urban areas to ensure an orderly urban development, the Boards shall prepare a detailed area development scheme and after obtaining the approval to the layout from the appropriate planning Authority shall obtain administrative approval to the scheme from the Authority.

(2) The Authority shall, while according approval to a scheme, give directive to the Board about the manner of disposal of the vacant lands or plots therein, and may reserve to itself, for reasons to be recorded, the right to dispose of any vacant land or plot in the scheme.

(3) The disposal of vacant lands under these rules shall be in accordance with area development scheme and the layout so approved.

 

  1. Disposal of land by lease,-

(1) Subject to the provisions of rule 5A and except for the purpose of raising loans, the vacant lands shall ordinarily be disposed of by a grant of lease.

(2) Subject the directions given by the Authority from time to time, the Chief Officer, may dispose of any vacant land or plot reserved for residential use in the approved schemes, by a lease to be granted in consideration of premium or rent or both for a term not exceeding 90 years and in the manner prescribed in the regulations to be made by the Authority for the purpose.

(3) The premium and lease rent to be charged shall be worked out in a manner to be laid down by the Authority in its regulations or by charging lease rent on the market value at a rate to be decided by the Authority.

 

5A. Transfer of land not required for purpose of authority, to original owner,–

Notwithstanding anything contained in rule 5 or any other rule of these rules, the authority may, with the previous sanction of the State Government, and on such terms and conditions as it may deem fit, transfer by conveyance land or any part thereof acquired by the State Government under section 41 of the Act and made available to it under Sub-section (3) of section 42 thereof, to the original owner of the land, if such land or any part thereof is not required by the authority for the purpose of the execution of any of its schemes.

 

  1. Concessions to Schools etc.,-

The Authority may dispose of vacant land at a concessional rate of premium and lease rent or of lease rent, as the case may be, for any of the following purposes, namely:-

(a) Educational Institutions,

(b)Hospitals or dispensaries,

(c) Gymnasiums,

(d) Play-grounds,

(e) Institutions for the blind, dumb, deaf or for persons physically or mentally

handicapped in any other manner as decided by the Authority,

(f) any other public purpose subject to the approval of the Government:

Provided that, the Authority shall satisfy itself, for the reasons to be recorded in writing, the lease shall provide the amenity in a manner which subserves the common good and will not exploit it for profit:

Provided further that, the institutions are open to all persons without restrictions on grounds of religion, caste, creed or place of residence.

 

  1. Concessions for residential use,-

(1) The Authority may also dispose of vacant land for residential purposes to individuals or to co-operative housing societies at concessional rates of premium and lease rent or of lease rent regard being had to the total household income, percentage of expenditure on food and clothing in the total consumption expenditure of the household and the likely surplus which the individual or the member of the co-operative housing society would be able to set apart for housing.

(2) The Authority shall, by regulations, formulate groups in which every person can be classified on the basis of the factors enumerated in sub-rule (1) and prescribe rates of concessions admissible to each of such groups.

 

  1. Disposal of Land for industrial and Commercial purposes.

The disposal of vacant land for industrial or commercial purpose shall be strictly in accordance with the approved layout and subject to the provisions of any other law for the time being in force governing the setting up of new industrial or commercial establishment:

Provided that, the restrictions of the approved layout shall not apply to the lease of vacant land for a short period not exceeding three months, for the purposes of a fair, exhibition, circus, drama and festival.

 

  1. Disposal of land for religious purposes, –

No vacant land shall be leased by the Authority for a religious purpose except with the previous sanction of the State Government.

 

  1. Power of the Authority to permit laying of water mains in or over its lands,-

(1) The Authority may permit the laying of water mains, pipes and underground cables and construction of cess-pools, through, on, over or underneath any land vested in the Authority on payment of an annual sum (rent) not exceeding five per cent of the market value of the land occupied for the purpose.

(2) The Authority may permit the erection of poles, towers, stay-rods or stay-rails for overhead cables on its lands on payment of annual rent at the rate of twenty-five paise per pole and fifty paise per tower, stay-rod or stay-rail.

 

PART III

DISPOSAL OF TENEMENTS

 

  1. Manner of disposal of tenements in buildings constructed by the Authority,-

(1) The Authority may dispose of–

(a) residential tenements in the building constructed by it on any of the following basis namely:-

(i) out-right sale,

(ii) hire-purchase,

(iii) rental; and

(b) Commercial tenements in the building constructed by it by outright sale.

(2) The Authority shall lay down the manner in which the sale price, the hire purchase installment or the rent is to be determined.

  1. All disposal to be by public notice,-

(1) As soon as any residential tenements in a scheme are ready for disposal, either on account of new construction, completed or proposed, or on account of vacancies caused in the existing tenements, the Authority shall invite applications by a notice to be published in a manner laid down by the Authority:

Provided that such a notice may not be published if there is in force a waiting list of applicants for that scheme in respect of the same group of tenements prepared in pursuance of the provisions in the regulations made in that behalf.

(2) As soon as any commercial tenements are ready for disposal, either on account of new construction, or development of a commercial centre, completed or proposed, or on account or vacancies caused in the existing tenements, the Authority shall invite tenders by a notice to be published in a manner laid down by the Authority.

 

PART – IV

MISCELLANEOUS

 

  1. Reservation of tenements,-

(1) In respect of every group of tenements, or plots of Vacant Land in a layout to be disposed of for residential use, the Authority shall reserve, for the following categories of persons, tenements/plots in the percentages shows against them:-

 

Category

(1) Scheduled Castes including Neo-Buddhist 11%
(1-a) Scheduled Tribes 6%
(1-b) Nomadic Tribes 1.1/2%
(1-c) Denotified Tribes 1.1/2%
(2) Journalists 2.5%
(3) Freedom Fighters 2.5%
(4) Blind or physically handicapped persons or person in absolute need of accommodation on health ground. 2%
(5) Families or Defence personnel and personnel of Border Security force, who have been killed, disabled or declared missing in 1962 Sino-Indian Conflict, or in 1965 or 1971 indo-Pak Conflict, in any combat thereafter. 2%
(6) Ex-Servicemen and their Dependents 5%
(7) All sitting and ex-members of Parliament Assembly or Council, representing constituencies in Maharashtra 2%
(8) Employees of the Authority 2%
(9) State Government Servants and employees of the Statutory Boards, Corporations, etc.(except the Maharashtra Housing and Area Development Authority) under the State Govt. including those who have already retired. 5%
(10) Central Government Servants occupying Staff quarters and due for retirement within three years or those who have already retired. 2%
(11) Artists in Film, Television, Drama, Tamasha, or Radio and also all other persons engaged in performing arts, including painters, sculptors, craftsmen, musicians (both vocal and instrumental),dancers, poets, kawals or mimics 2%

Provided that,-

(a) If sufficient number of applications are not received from the persons belonging to any of the categories (1), (1-a), (1-b), and (1-c), the applications from persons belonging to any of the other said four categories shall be considered for the reservation;

(b) If sufficient number of applications are not received from the persons belonging to category (5), the applications from persons belonging to category (6) shall be considered for the said reservations;

(c) If sufficient number of applications are not received from the persons belonging to any of the reserved categories, other than those mentioned in clause (a) above, tenements or plots reserved for such categories remaining un-allotted may be released for allotment to persons belonging to the general category. The tenements or plots reserved for categories (1), (1-a), (1-b) and (1-c) shall not however, be released for allotment to persons belonging to the general category subject to the provision of clause (a) above to persons belonging to any other reserved category, without the approval of Government.

Provided further that, the reservation made for persons belonging to category (7) shall be subject to the following conditions, namely:-

(a) A person shall be entitled to get one tenement or plot at any place in the State.

(b) He shall not be in possession of a tenement or plot on ownership basis, hire purchase basis or rental basis at a place where he desires to have a tenement constructed by the Authority, or a plot.

(c) If he already possess from Government or Authority a tenement or a plot either on rental or on leave and licence basis, he shall have to surrender the said tenement(s) to the Government or the Authority, as the case may be.

(d) He shall not be eligible to get accommodation in the M.L.As. Hostel either at Bombay or at Nagpur if he secures a tenement from the Authority at that place or has already constructed a house on a plot secured at that place from the Authority:

Provided further that, the eligibility of a person for inclusion in category (ii) shall be decided by the Cultural Affairs Department of the Government and the eligibility of persons for inclusion in any other category shall be decided in the manner laid down by the Authority.

(2) Notwithstanding anything contained in sub-rule (i) the Authority shall not be required to reserve any tenements or plots for the categories of persons mentioned at serial numbers (2) to (11) in respect of tenements or plots to be disposed of in pursuance of any Urban Development Project assisted by the World Bank.

(3) In respect of every group of tenements or plots of vacant land in a layout to be disposed off for the commercial use, the Authority shall reserve 20 per cent tenements or plots for the persons specified in categories (1),(1a),(1-b) and (1-c) of sub-rule (1) in the percentage shown against them and the same shall be disposed off by inviting tenders from the categories of the said person:

Provided that, if sufficient number of applications are not received from the persons belonging to any of the categories, the same may, subject to approval of Government, be released for allotment for the person belonging to the general category.

 

  1. Drawal of lots and preparation of waiting list for residential tenements/plots,-

In case more applications are received than the residential tenements/plots available for disposal for any of the reservation or for the unreserved category, the allotment of such tenements/plots shall be decided by drawal of lots and a waiting list shall be prepared in the manner laid down by the Authority.

  1. Disposal of amenity tenements,-

(1) Tenements in building constructed by the Authority exclusively for providing amenities, such as school, post office, Police station, hospital, shop and such like purpose for the benefit primarily of residents of a housing colony and the tenements reserved for providing such amenities in commercial centers shall be disposed of by the Authority by out-right sale.

(2) Tenements reserved for providing amenities of the type referred to in sub-rule (1) of this rule in buildings constructed by the Authority for residential purposes shall be disposed of by it either by lease or by out-right sale.

(3) Where the amenity tenements are proposed to be disposed of by the Authority on out-right sale as provided in sub-rule (1) or sub-rule (2) of this rule, the purchases price therefore shall be;-

(a) in the case of tenements providing public or essential services such as school, post office, police station, hospital and such other like noncommercial purpose, as may, having regard to its general pricing policy, be determined by the Authority; and

(b) in the case of tenements providing amenities of a commercial nature, as may be determined by the Authority on the basis of tenders invited for the purpose.

(4) Where the purchaser of an amenity tenement is Government, a local authority, or a public sector undertaking the Authority may, if it considers so necessary, allow the purchase price to be paid in more than one installment, subject to such terms and conditions as may be deemed fit by it in that behalf.

(5)(a) When amenity tenements are proposed to be disposed of by the Authority by lease, the premium to be charged therefore shall—

(i) in the case of tenements providing public or essential services of the type referred to in clause (a) of sub-rule (3) of this rule, be worked out in the manner provided in sub-rule (3) of rule 5 of these rules; and

(ii) in the case of tenements providing amenities of a commercial nature, be determined on the basis of tenders invited for the purpose;

(b) The lease rent to be charged in such case shall be at a rate to be decided by the Authority.

(6) The procedure prescribed for the disposal of commercial tenements shall apply, mutatis mutandis, when the amenity tenements are proposed to be disposed of or the premium in respect of which is proposed to be determined on the basis of invitation of tenders.

  1. Disposal of land under building,-

The land underneath a building including a building comprising single storied tenements, constructed by the Board and disposed of on an out-right sale basis or hire-purchase basis together with the land appurtenant thereto, shall, subject to any directions issued by the Authority from time to time, be conveyed by lease to the person purchasing the building or the single storied tenement, as the case may be, or to a co-operative society, company or an association of apartment owners formed by the occupants of the building.

16-A. Disposal of amenity and Commercial tenements on hire purchase basis in certain circumstances,-

Notwithstanding anything contained in any of the foregoing rules or in any of the regulations made thereunder, if after notifying and re-notifying the tenements for disposal in accordance with the provisions of the foregoing rules or regulations made there under the Chief Officer finds that all or any of the amenity tenements or commercial tenements in a building cannot be disposed of on outright sale basis, such of the tenements as cannot be so disposed of may, with the approval of the

Authority be disposed of on hire purchase basis. The amount of deposit or earnest money or both, the period of hire-purchase, and the amount of hire purchase, and the amount of hire purchase installment shall be such as might be determined by the Authority from time to time. The tenders shall be invited and considered for the disposal of such tenements on hire purchase basis in the same manner they are invited and considered for the disposal of tenements on out-right sale basis.

 

16-B. Special provisions for disposal of tenements in certain circumstances,-

If, after following the procedure prescribed in the foregoing rules or the Regulations made there under, it is found that there is no adequate response and demand for tenements in any particular scheme, such of the tenements as cannot be so disposed of may be disposed of in any other manner deemed fit by the Authority.

  1. Regulations to be made by Authority,-

The Authority may with the previous sanction of the State Government, make such supplemental regulations, not inconsistent with the provisions of the Act or these rules, as are considered necessary by it for the proper implementation of these rules, and especially for—

(1) Matters in respect of which the foregoing provisions of these rules require the Authority to make regulations;

(2) Housing Schemes;

(3) All matters pertaining to allotment of tenements, formation of Co-operative Societies, Companies or Association of apartment owners formed by the occupants of the Authority’s tenements;

(4) Transfer of tenancies.

By order and in the name of Governor of Maharashtra

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MUNICIPAL CORPORATION OF GREATER MUMBAI

RULES FOR FIXING CAPITAL VALUE OF LANDS AND BUILDINGS

 

No.AC/NTC/1310/2011-12 dated 20.03.2012. In exercise of the powers conferred by clause (e) of sub-section (1A) and sub-section (1B) of section 154 of the Mumbai Municipal Corporation Act (Act No. Bom.III of 1888), and of all other powers enabling him in this behalf, the Commissioner, after having obtained the approval of the Standing Committee, as required under the said sub-section (1B), hereby makes the following rules to provide for the factors and categories of users of buildings or lands and the weightage by multiplication to be assigned to various such factors and categories for the purpose of fixing the capital value of buildings and lands in Brihan Mumbai, namely:-

  1. Short title and commencement,-

(1)These rules may be called the Factors and Categories of Users of Buildings or Lands (Assignment of Weightages by Multiplication) Fixation of Capital Value Rules, 2010.

(2) They shall come into force forthwith.

  1. Definitions,-

In these rules, unless the context otherwise requires:-

(a) “Act” means the Mumbai Municipal Corporation Act (Bom.III of 1888);

(b) “flat” means a separate part or portion of a building used or intended to be used for residence, or office, or show-room, or shop, or godown, or for carrying on any industry, or business, or profession, or vocation;

(c) “hoarding” includes boards used to display advertisements, erected on poles, on the ground or on a building;

(d) “land appurtenant to a building” means open spaces on all sides of a building required to be kept open in accordance with the relevant provisions of the Development Control Regulations for Greater Bombay, 1991 or any such Regulations, for the time being in force;

(e) “luxurious RCC building” includes a RCC building having a swimming pool, whether in use or not, and also any one or more of the following amenities or facilities, namely: –

(i) gymnasium,

(ii) club house,

(iii) jogging track,

(iv) health club,

(v) private terrace as a part of each flat in a building;

(f) “multiplex” means a cinema house having more than one screen within a building;

(g) “open land” includes land not built upon or land being built upon, but does not include land appurtenant to a building;

(h) “Ready Reckoner” means the Stamp Duty Ready Reckoner, for the time being in force, referred to in sub-section (1A) of section 154 of the Act;

(i) “relative rate of base value” means the rate of open land, or rate of land plus residential building, office, shop, commercial or industrial building, as the case may be, as indicated in the Ready Reckoner;

(j) “schedule” means a schedule to these rules;

(k) “section” means a section of the Act;

(l) “star hotel” means hotel classified as a star hotel with a specific number of stars assigned thereto by the Ministry of Tourism, Government of India;

(m) “storage tank” includes a tank, whether underground or on any floor of a building, used for the storage of commodities, except the one used for storage of water;

(n) “tower” includes television tower, cable tower, telecom tower or any other such tower, transmission tower, cellular antenna, broadcasting antenna or the like, erected on the surface, or on top, or on any other open space, of a building;

(o) words and expressions used in these rules and not defined,-

(i) but defined in the Act, shall have the meanings respectively assigned to them in the Act, or

(ii) where defined in the Maharashtra Regional and Town Planning Act, 1966 or in the Development Control Regulations for Greater Mumbai, 1991, or any such Regulations, for the time being in force, shall have the meanings respectively assigned to them in the said Town Planning Act or in the Development Control Regulations, as the context may require.

  1. Capital value of open land,-

Save as otherwise provided in these rules, where, within the precincts of a building there is vacant land other than the land appurtenant to the building, such land shall be treated as open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21.

  1. User categories of open land and weightages by multiplication to be assigned thereto,-

User categories of open land shall be as specified in column (2) of Part I of schedule ‘A’ and the weightages by multiplication to the base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said Part I of schedule ‘A’.

  1. User categories of buildings or part thereof and weightages by multiplication to be assigned thereto,-

User categories of buildings or part thereof shall be as specified in column (2) of each

of Parts II, III and IV of schedule ‘A’ and the weightages by multiplication to the relative base value, to be respectively assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of each of the said Parts II, III and IV of schedule ‘A’.

  1. The nature and type of building and the weightage by multiplication to be assigned thereto,-

The nature and type of a building shall be as specified in column (2) of schedule ‘B’ and the weightages by multiplication to be assigned thereto for the purpose of fixing capital value, shall be as shown in column (3) of the said schedule ‘B’.

 

  1. The weightage by multiplication to be assigned to a building on account of the age thereof,-

The weightage by multiplication to be assigned to a building on account of age factor, for the purpose of fixing capital value, shall be according to the age of the building as shown in column (2) of schedule ‘C’ and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule ‘C’.

  1. The weightage by multiplication on account of floor factor to be assigned to RCC building with lift.-

Weightage by multiplication on account of floor factor to be assigned to a RCC building with lift, for the purpose of fixing capital value, shall be according to the number of floors as shown in column (2) of schedule ‘D’ and the weightage by multiplication to be assigned thereto shall be as shown in column (3) of the said schedule ‘D’.

  1. Area of hoarding or tower for the purpose of fixing capital value,-

Area of hoarding or tower for the purpose of fixing capital value thereof shall mean—

            (a) in the case of a hoarding, the area of the square of the extremities of the poles on which the hoarding is erected plus the area of the hoarding; and

(b) in the case of a tower, the area covered by the extremities of the foundation of the tower.

  1. Built-up area of a flat or a building,-

(1) The total built-up area of a flat shall be reckoned by including the area of the following items, namely—

(i) terrace in exclusive possession,

(ii) mezzanine floor,

(iii) loft (excluding loft in residential flat) or attic,

(iv) dry balcony and

(v) niches; and

(2) The total built-up area of a building shall be reckoned by including the areas of the following items, namely—

(i) total area of the flats in the building computed in accordance with sub-rule

(1),

(ii) basement,

(iii) stilt,

(iv) porch,

(v) podium,

(vi) service floor,

(vii) refuge area,

(viii) entrance lobby,

(ix) lounge,

(x) air conditioning plant room,

(xi) air handling room,

(xii) the structure for an effluent treatment plant and

(xiii) watchman cabin

(3) The built-up area of any of the following items shall not be reckoned while computing the built-up area of a building or part thereof, namely—

(i) lift room above topmost storey,

(ii) lift well,

(iii) stair-case and passage thereto including staircase room,

(iv) chimney and elevated tank,

(v) meter room,

(vi) pump room,

(vii) underground and overhead water tank,

(viii) septic tank,

(ix) flower-bed and

(x) loft in residential flat.

(4) Where only the carpet area of a flat or building is available on the record of the Corporation and the total built-up area thereof, computed in the manner as aforesaid in sub-rule (1), or, as the case may be, sub-rule (2), is not available on such record, then the total built-up area of the flat or, as the case may be, of a building shall be arrived at in the following manner, namely:-

Built-up area = 1.2 x carpet area as available on the record of the Corporation + the

built-up area of the items specified in sub-rule (1), or, as the case may

be, sub-rule (2), unless already reckoned in such carpet area.

  1. Fixation of capital value of a flat or building or part thereof.-

(1) While fixing the capital value of a flat, the capital value of any one or more of the relevant items specified in sub-rule (1) of rule 10, as fixed in accordance with the provisions of rules 14,15, or sub-rule(1) of rule 16, as the case may be, shall be added to the capital value of the flat.

(2) While fixing the capital value of a building or part thereof, the capital value of any of the one or more of the relevant items specified in sub-rule (2) of rule 10 as fixed in accordance with the provisions of sub-rule (2) or, as the case may be, (3) of rule 16, shall be added to the capital value of the building or part thereof.

  1. Fixation of capital value of a building where there are tenants,-

The capital value of a building or part thereof which is occupied by a tenant shall be fixed at 75% of the capital value of such building or part thereof; fixed in accordance with the provisions of sub-rule (1), or, as the case may be, sub-rule (2) of rule 11.

            Explanation.— For the removal of doubts, it is hereby declared that the provisions of this rule shall not apply to a building or part thereof if,-

(1) it is occupied by a licensee to whom it is given on leave and licence;

(2) it is occupied by an office bearer or officer or an employee of the landlord.

  1. Fixation of capital value of religious buildings,-

The capital value of a religious building which is a temple, math, gurudwara, mosque, takth, church, durgah, synagogue, or agiary or the like, and is used or intended to be used for the purpose of religious worship or offering prayers or performance of any religious rites or rituals by a person of, or belonging to the relevant religion, creed, or sect, shall be fixed at the rate of base value applicable to a residential building as indicated in the Ready Reckoner; and by applying the relevant weightages by multiplication provided for in these rules.

  1. Fixation of capital value of open terrace,-

If an open terrace in exclusive possession is attached to a flat, the capital value of such terrace of a non-residential flat shall be fixed at 40% of the relative rate of base value of such flat, and of residential flat at 10% of the relative rate of base value of such flat; and by applying the relevant weightages by multiplication provided for in these rules.

  1. Fixation of capital value of mezzanine floor, loft and attic floor,-

(a) the capital value of mezzanine floor shall be fixed at 70% of the relative rate of base value of the flat beneath the mezzanine floor; and by applying the relevant weightages by multiplication provided for in these rules;

(b) the capital value of loft or attic floor shall be fixed at 50% of the relative rate of base value of the flat beneath the loft, or as the case may be, the attic; and by applying the relevant weightages by multiplication provided for in these rules:

Provided that, where the rate of base value applicable to the mezzanine floor, loft or attic floor having regard to its user is higher or, as the case may be, lower than the rate of base value applicable to the flat beneath such mezzanine floor, loft or attic

floor, the capital value of such mezzanine floor, loft or attic floor shall be fixed at 70% or 50%, as the case may be, of such higher or lower rate of base value; and by applying the relevant weightages by multiplication provided for in these rules.

  1. Fixation of capital value of certain other items which are part of a flat or a building or part thereto,-

(1) The capital value of dry balcony and niches shall be fixed at 25% of the relative rate of base value of the flat, if any one of these items are part of the flat; and by applying the relevant weightages by multiplication provided for in these rules.

(2) The capital value of any one or more of the following items, namely:-

(i) porch,

(ii) air-conditioning plant room,

(iii) air-handling room,

(iv) structure for an effluent plant,

(v) watchman cabin and

(vi) refuge area,

shall be fixed at 25% of the relative rate of base value of the building or part thereof, if any one or more of these items are part of the building or part thereof; and by applying the relevant weightages by multiplication provided for in these rules.

(3) The capital value of any one or more of the following items, namely:-

(i) service floor,

(ii) entrance lobby and

(iii) lounge,

shall be fixed at the relative rate of base value of the building or part thereof, if any of these items are part of the building or part thereof; and by applying the relevant weightages by multiplication provided for in these rules.

  1. Fixation of capital value in respect of demolished building,-

(1) Where a building is fully demolished, or has fully collapsed, the land beneath it shall be deemed to be open land and the capital value thereof shall be fixed accordingly, as provided for in rule 21.

            Explanation. For the purpose of this rule, it is hereby declared that where a building is, or is being, demolished, or has collapsed, resulting in the land on which it stood or stands being rendered open land, or only walls or the like are standing but there is no structure as such which can be occupied, and on such demolition, or collapse, debris or any remains of the demolished or collapsed building are not yet removed, the land beneath such building shall be deemed to be open land.

(2) Where only part of a building is demolished or has partly collapsed and the remaining part is yet occupied by occupiers, land beneath the portion of the building which is demolished or has collapsed shall be deemed to be open land and the portion of the structure which is occupied shall be treated as a building, for the purpose of fixing the capital value thereof.

(3) Notwithstanding anything contained in sub rules (1) and (2), where a cessed building is, or is being, demolished, or has collapsed, the land beneath the building or portion of the building which is demolished or collapsed shall be deemed to be open land and the capital value thereof shall be fixed as open land and assigning thereto a weightage by multiplication of 0.30 of the base value of open land.

  1. The capital value of storage tank,-

The capital value of storage tank shall be fixed in the following manner, namely—

(1) storage tank above the ground level :-

(a) land- at the rate of open land in the Ready Reckoner and weightage by multiplication to be assigned thereto shall be 1.25,

(b) storage tank – capacity of storage tank in litres multiplied by the rate of Rs.40 per litre, with weightage by multiplication to be assigned thereto on account of age factor as in schedule ‘C’,

(c) total capital value of a storage tank = total of items (a) and (b).

(2) storage tank below the ground level:-

(a) land – at the rate of open land in the Ready Reckoner and weightage by multiplication to be assigned thereto shall be 1.25,

(b) storage tank – capacity of storage tank in litres multiplied by the rate of Rs.50 per litre, with weightage by multiplication to be assigned thereto on account of age factor as in schedule ‘C’,

(c) total capital value of a storage tank = total of items (a) and (b).

  1. Capital value of amenities of luxurious RCC building not to be separately fixed again,-

Where the capital value of a luxurious RCC building is fixed under these rules, then no capital value of the amenities specified in the definition of the expression ‘luxurious RCC building’ shall be separately fixed for the purpose of levy of property tax.

 

  1. Valuation of open land capable of utilising more than 1 floor space index (F.S.I.) or transfer of development right (T.D.R.),-

As the Ready Reckoner provides for the rate of base value of open land with 1 floor space index, open land which is capable of utilizing more than 1 floor space index or any transfer of development right, shall be valued at an increased rate in proportion to the higher floor space index or transfer of development right proposed to be utilized and approved under the building plan submitted to the Corporation for approval.

  1. Capital value of open land or building or part thereof,-

Capital value of open land or building shall be fixed under the provisions of the Act and these rules in the following manner, namely:-

(1) Capital value (CV) of open land—

Rate of base value (BV) of an open land according to Ready Reckoner

X weightage by multiplication as per user category (UC) (Part I of

schedule ‘A’) X permissible or approved floor space index (FSI) X area

of land (AL)

                        CV = BV x UC x FSI x AL

(2) Capital value (CV) of a building—

Relative rate of base value (BV) of a building according to Ready

Reckoner X weightage by multiplication as per user category (UC)  

                        (Parts II, III, or as the case may be, IV of schedule ‘A’) X weightage by

multiplication as per the nature and type of building (NTB) (schedule

‘B’) X weightage by multiplication on account of age of building (AF)   

                        (schedule ‘C’) X weightage by multiplication on account of floor factor

(FF) for RCC building with lift (schedule ‘D’) X built-up area (BA)

                        CV = BV x UC x NTB x AF x FF x BA

Examples.— Some examples based and worked out on the formulae as aforesaid are shown in the Appendix.

  1. Non-application of Guidelines of Stamp Duty Valuation,-

Notwithstanding anything contained in the “Important Guidelines of Stamp Duty Valuation” as specified in the Ready Reckoner, the provisions made in these rules shall have primacy over those guidelines and none of those guidelines shall apply for fixing capital value under the Act and these rules.

DETAILS OF FACTORS AND USER CATEGORIES OF BUILDINGS AND LAND AND WEIGHTAGES BY MULTIPLICATION TO BE ASSIGNED THERETO

 

SCHEDULE – A

(See rules 4 and 5)

Part – I

Open land

User categories of open land and corresponding weightages by multiplication

Sr.

No.

User category of open land Weightage by multiplication to the base value
   (1) (2) (3)
    1. Airport land :-

(a) Land used for movement and parking of aircraft

including runway and taxying bay

1.25

 

(b) Any land other than land covered by entry (a) 1.00
2. Amusement park 1.25
3. Golf course 1.25
4. Land around weighbridge 1.25
5. Land of open air theatre 0.10
6. Land of stadium where no tickets are sold for entry 0.10
7. Land of stadium where tickets are sold for entry 1.00
8. Land of petrol pump / service station / LPG, CNG station / kerosene station 1.25
9. Open air electric sub-station 1.25
10. Open land – non-residential:-
(a) Commercial 1.25
(b) Industrial 1.10
11. Open land – residential 1.00
12. Open land under reservation:-
(a) Partial impermissibility 0.10
(b) Total impermissibility 0.01
13. Quarry 1.25
14. Racecourse:-
(a) Land occupied by racing track 1.25
(b) Land other than the land of racing track 0.01
15. Salt pan 0.01
16. Water reservoir 0.01

PART – II

Residential Buildings

User categories of residential buildings and corresponding weightages by

multiplication

Sr. No. User category of residential building or part thereof Weightage by multiplication to the related base value
(1) (2) (3)
1. Bungalow 1.25
2. Car park in stilt, or basement, or podium 0.25
3. Clubhouse and any other amenity in co-operative housing society used by its members 1.00

 

4. Duplex flat / apartment 1.25
5. Enclosed garage 0.25
6. Penthouse 1.25
7. Room, or flat, or apartment, or tenement and the like 1.00

 

8. Row house 1.25
9. Society office 0.10
10. Swimming pool 1.00

PART – III

Shops / Commercial Buildings

User categories of Shops /Commercial Buildings and corresponding weightages by multiplication

Sr. No.

 

User category of Shop/ Commercial Building or part thereof

 

Weightage by

multiplication

to the related

base value

(1) (2) (3)
1. Advertisement hoarding 1.00
2. Airport buildings 1.10
3. Asset management company and trustee company

of Mutual Fund

1.20

 

4. Automatic Teller Machine Center and Money

Changing Center

1.20

 

5. Bank 1.20
6. Car parking in stilt / basement / podium 0.25
7. Cinema hall / theatre / drama theatre 1.00
8. Club house, etc. (excluding the one in co-operative

housing society used by its members)

1.00

 

9. Co-operative credit society 1.00
10. Coaching class 1.00
11. Commodity exchange 1.20
12. Departmental store and shopping center 1.10
13. Dispensary, clinic and pathological laboratory 1.00
14. Educational institution 0.70
15. Electric sub-station of a commercial building 0.80
16. Electric sub-station of a residential building 0.10
17. Enclosed garage 0.25
18. Film shooting studio 1.00
19. Godown / storage / warehouse 1.00
20. Hangar and workshop at airport 1.10
21. Hospital 1.00
22. Hotel – five star and above 1.25
23. Hotel upto four star and service apartment 1.10
24. Life and non-life insurance corporation or company 1.20
25. Mall 1.25
26. Mangal karyalaya/hall/ community hall / convention

hall / party hall, etc. (air-conditioned)

1.20

 

27. Mangal karyalaya/hall/ community hall / convention

hall / party hall, etc. (non-air-conditioned)

1.10

 

28. Multiplex 1.25
29. Non-banking financial institution 1.20
30. Nursery, kids’ corner, playgroup 0.70
31. Nursing home 1.00
32. Office 1.00
33. Open air theatre – stage and other structures 0.30
34. Passenger terminal at airport 1.10
35. Private health club, gymnasium 1.00
36. Restaurant with bar 1.10
37. Securities Exchange Board of India 1.20
38. Shop 1.00
39. Society office 0.25
40. Special car parking structure (with or without

mechanical lift)

1.00

 

41. Stable 0.80
42. Stock exchange 1.20
43. Structures ancillary to petrol pump or service

station or LPG or CNG station or kerosene station

1.00

 

44. Super-speciality hospital 1.20
45. Swimming pool (where entry fee or membership

fee is charged)

1.00

 

46. Tiers of seats for spectators in a stadium where

tickets are sold

0.60

 

47. Tiers of seats for spectators in a stadium where

no tickets are sold

0.06

 

48. Tower 1.00
49. Un-starred hotel 1.00
50. Weighbridge 1.00

PART – IV

Industrial Buildings

User categories of industrial buildings and corresponding weightages by

multiplication

Sr. No.

 

User category of industrial building or part thereof

 

Weightage by

multiplication

to the related

base value

(1) (2) (3)
1. Car parking in stilt /basement /podium 0.25
2. Enclosed garage 0.25
3. Factory including refinery 1.25
4. Industrial estate 1.25
5. Service industrial estate 1.05
6. Society office 0.25
7. Workshop 1.25

SCHEDULE – B

(See rule 6)

Weightages by multiplication to be assigned to a building on account of

nature and type of building

Sr. No.

 

Nature and type of building or part thereof Weightage by

multiplication

(1) (2) (3)
1. Luxurious RCC building 1.20
2. RCC building other than luxurious RCC building 1.00
3. Pucca building excluding chawl 0.70
4. Semi permanent/Kachha building including chawl 0.50

Explanation.— For the purposes of this schedule:-

(a) RCC building means a building having RCC columns/walls.

(b) pucca building /structure shall include following non-RCC building /structure

(i) steel frame structure, or

(ii) load bearing structure, or

(iii) any type of non-RCC structure having brick or stone wall, or

(iv) hoarding

(c) semi-permanent/kachha building means any other type of building/ structure not covered by any of the above three categories and includes temporary structures made from any material whatsoever.

SCHEDULE – C

(See rule 7)

Weightages by multiplication to be assigned to a building on account of

age of the building

Sr.No. Age Weightage by

multiplication

(1) (2) (3)
1. 0 to 5 years 1.00
2. More than 5 years up to 10 years 0.97
3. More than 10 years up to 15 years 0.94
4. More than 15 years up to 20 years 0.91
5. More than 20 years up to 25 years 0.88
6. More than 25 years up to 30 years 0.85
7. More than 30 years up to 35 years 0.82
8. More than 35 years up to 40 years 0.79
9. More than 40 years up to 45 years 0.76
10. More than 45 years up to 50 years 0.73
11. More than 50 years 0.70

SCHEDULE – D

(See rule 8)

Weightages by multiplication to be assigned to a building on account of

floor factor for a RCC building with lift

Sr. No. Floor Weightage by multiplication
(1) (2) (3)
1. Basement used for car-parking 0.70
2. Basement used for other than car parking 1.00
3. Lower ground floor 1.00
4. Upper ground floor 1.00
5. Ground floor 1.00
6. From 1st to 4th floor 1.00
7. From 5th to 10th floor 1.05
8. From 11th to 20th floor 1.10
9. From 21st to 30th floor 1.15
10. From 31st to 50th floor 1.20
11. From 51st to 75th floor 1.25
12. From 76th to 100th floor 1.30
13. Above 100th floor 1.35

 

APPENDIX

(See Rule 21)

EXAMPLES FOR FIXATION OF CAPITAL VALUE

(1) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT

    Weightage
Relative rate of base value Rs.80,600 not applicable
User category Residential 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00

 

Age of building 6 years 0.97
Floor number 12 1.10
Built-up area 80 sq. mtr not applicable

CV = BV X UC X NTB X AF X FF X BA

= 80600 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.68,80,016

(2) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT

    Weightage
Relative rate of base value Rs.80,600 not applicable
User category Residential 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00

 

Age of building 6 years 0.97
Floor number 2 not applicable
Built-up area 80 sq. mtr not applicable

CV = BV X UC X NTB X AF X BA

= 80600 X 1.00 X 1.00 X 0.97 X 80

C.V. = Rs.62,54,560/-

(3) OFFICE IN A BUILDING WITHOUT LIFT HAVING A MEZZANINE FLOOR

    Weightage
Relative rate of base value Rs.108000 Not applicable
User category Office 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 6 years 0.97
Floor number Ground floor not applicable
Built-up area 80 sq. mtr. not applicable
Built-up area of mezzanine floor 20 sq.mt. 0.70

 

(1) CV of Flat = BV X UC X NTB X AF X BA

= 108000 X 1.00 X 1.00 X 0.97 X 80

               C.V. = Rs.83,80,800

(2) C.V. Mezzanine floor = BV x UC x NTB x AF x BA

= (108000 x0.70) x1.00 x 1.00 x 0.97 x 20

= 14,66,640

(3) Total Capital Value = (1) + (2)

= 82,94,400 + 14,66,640

= Rs. 98,47,440

(4) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT HAVING OPEN TERRACE IN EXCLUSIVE POSSESSION ATTACHED TO THE FLAT

Weightage
Relative rate of base value Rs.80,600 not applicable
User category Residential 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 6 years 0.97
Floor number 2 not applicable
Built-up area 80 sq. mtr. not applicable
Built-up area of open terrace 10 sq.mtr. 0.10

(1) CV of Flat = BV X UC X NTB X AF X BA

= 80600 X 1.00 X 1.00 X 0.97 X 80

              C.V.  = Rs.62,54,560/-

(2) C.V. Open terrace = BV x UC x NTB x AF x BA

= (80600 x 0.10) x1.00 x 1.00 x 0.97 x 10

= 78,182/-

(3) Total Capital Value = (1) + (2)

= 62,54,560 + 78,182

= Rs. 63,32,742/-

(5) RESIDENTIAL FLAT ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage
Relative rate of base value Rs.80,600 not applicable
User category Residential 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 36 years 0.79
Floor number 12 1.10
Built-up area 80 sq. mtr. not applicable

CV = BV X UC X NTB X AF X FF X BA

= 80600 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V.= Rs.56,03,312

(6) RESIDENTIAL FLAT IN A BUILDING WITHOUT LIFT

Weightage
Relative rate of base value Rs.80,600 not applicable
User category Residential 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 36 years 0.79
Floor number 2 not applicable
Built-up area 80 sq. mtr. not applicable

 

CV = BV X UC X NTB X AF X BA

= 80600 X 1.00 X 1.00 X 0.79 X 80

C.V. = Rs.50,93,920

(7) OFFICE ON 12TH FLOOR IN A BUILDING WITH LIFT

Weightage
Relative rate of base value Rs.1,08,000 not applicable
User category Office 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 6 years 0.97
Floor number 12 1.10
Built-up area 80 sq. mtr. not applicable

 

CV = BV X UC X NTB X AF X FF X BA

= 108000 X 1.00 X 1.00 X 0.97 X 1.10 X 80

C.V. = Rs.92,18,880

(8) OFFICE IN A BUILDING WITHOUT LIFT

Weightage
Relative rate of base value Rs.1,08,000 not applicable
User category Office 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 6 years 0.97
Floor number 2 not applicable
Built-up area 80 sq. mtr. not applicable

 

CV = BV X UC X NTB X AF X BA

= 108000 X 1.00 X 1.00 X 0.97 X 80

C.V. = Rs.83,80,800

(9) OFFICE IN A BUILDING ON 12TH FLOOR WITH LIFT

Weightage
Relative rate of base value Rs.1,08,000 not applicable
User category Office 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 36 years 0.79
Floor number 12 1.10
Built-up area 80 sq. mtr. not applicable

 

CV = BV X UC X NTB X AF X FF X BA

= 108000 X 1.00 X 1.00 X 0.79 X 1.10 X 80

C.V. = Rs.75,08,160

(10) OFFICE IN A BUILDING WITHOUT LIFT

Weightage
Relative rate of base value 1,08,000 not applicable
User category Office 1.00
Nature and type of building RCC building other than luxurious RCC building 1.00
Age of building 36 years 0.79
Floor number 2 not applicable
Built-up area 80 sq. mtr. not applicable

 

C.V. = BV X UC X NTB X AF X BA

= 108000 X 1.00 X 1.00 X 0.79 X 80

C.V. = Rs.68,25,600/-

(11) OPEN LAND IN ISLAND CITY

Weightage
Rate of base value Rs.36,400 not applicable
User category Residential 1.00
Nature and type of building not applicable not applicable
Age of building not applicable not applicable
F.S.I. Factor 1.33 1.33
Land Area 80 sq. mtr. not applicable

CV = BV X UC X FSI X LA

= 36400 X 1.00 X 1.33 X 80

C.V. = Rs.38,72,960

(12) OPEN LAND WHERE RESIDENTIAL BUILDING PLAN WITH HIGHER F.S.I. HAS BEEN APPROVED

Weightage
Rate of base value Rs.36,400 not applicable
User category Open Land (Resi) 1.00
Nature and type of building not applicable not applicable
Age of building not applicable not applicable
F.S.I. Factor 2.50 2.50
Land Area 80 sq. mtr. not applicable

CV = BV X UC X FSI X LA

= 36400 X 1.00 X 2.50 X 80

C.V. = Rs.72,80,000

(13) OPEN LAND IN SUBURBAN AREA

Weightage
Rate of base value Rs.33,200 not applicable
User category Residential 1.00
Nature and type of building not applicable not applicable
Age of building not applicable not applicable
F.S.I. Factor 1.00 1.00
Land Area 80 sq. mtr. not applicable

CV = BV X UC X FSI X LA

= 33200 X 1.00 X 1.00 X 80

C.V. = Rs.26,56,000

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