Urban Odisha : Download Holding Tax Payment Application Online

Name of the Organisation : Odisha Housing and Urban Development Department (urbanorissa.gov.in)
Type of Facility : Download Holding Tax Payment Application Online
Location : Odisha

Website : urbanorissa.gov.in/

Pay Holding Tax:
What is Holding Tax?
Holding Tax has got the nomenclature ofProperty Tax in Orissa Municipal Corporation Act, 2003. As per Orissa Municipal Act, the Holding Tax is a percentage of annual value. It constitutes the prime source of Revenue for the Municipal Corporation. The tax assessment base for Holding Tax may be on (a) capital/commercial value basis or (b)rental value basis.

Why it is necessary?
In order to hold property within the jurisdiction of the Municipal area, the property holder has to pay Holding Tax as per the Act.

Concerned Department :
Department of Housing & Urban Development, Government of Orissa

Legal Framework :
Holding Tax is levied as per Orissa Municipal Act, 1950.

Eligibility to pay :
** Any holding within Municipal Corporation limits having clear right, title, interest of the holder is liable to pay Holding Tax @ of 17.5% of the annual value of the holding depending on the nature of holding, i.e. either residential or commercial.
** Government buildings, GovernmentHospitals, Government Educational Institutions, Government Cultural Institution only pay 7.5% towards latrine tax & light tax and such institutions are being exempted of paying 10% Holding Tax as per the Act.

Procedures to pay :
** The payment can be made online in the ULBs having online facilities for holding tax payment. Or
** Go to your concerned ULB office’s tax wing,furnish the approved Building Plan’s copy for facilitating assessment of Holding Tax.
** pay the bill at the counter and take the receipt from the officer in charge.

Click here to pay Holding Tax

How is it calculated?
The amount of Holding Tax is different for both Residential & Commercial purpose.
A) Residential:
The Annual Value of a Holding for residential purpose is calculated as per following procedures:
Step I :
Plinth area of the holding in Sq. Meter x Rs 13.65
Step II :
Deduct 15% of “Plinth area” towards repair & maintenance.
Step III :
Add 0.5% of the Land Cost where the holding is located (Land cost to be determined as per G.A. Department Notification dated 01.05.1998) Hence Annual ValueAmount arrived through = (Step I + Step III – Step II) Holding tax is levied per annum@ 17.5%of the Annual Value whose break up is as follows:
Holding Tax ** 10%
Latrine Tax ** 2.5%
Street Light ** 5%
Total =17.5%

B) Commercial:
The Annual Value of Holding of a Commercial unit is calculated by the following procedures:
Step I :
Add Civil Cost of the Building + the cost of P.H & Electric fitting.
Step II :
Take 7.5% of the value arrived through step I
Step III :
Add 0.5% of the land cost with Step II
Step IV :
17.5% of the Cost arrived at Step III is the Holding Tax payable per annum.

C) Residential Holding Used On Rent:
Tax to be fixed on holdings given on Rent the following procedure is followed:
Step I :
Monthly rent of the building x 12
Step II :
Deduct 15% of “Monthly Rent” towards maintenance cost
Step III :
Add 0.5% of the Land Cost where the building is located
Step IV :
Hence annual value of the building is (Step I + Step III – Step II) Holding Tax is levied @ 17.5% of the Annual Value arrived at Step IV

Who to it may concern?
For assessment of Holding Tax contact the Tax wing of Bhubaneswar Municipal Corporation or Cuttack Municipal Corporation or Berhampur Municipal Corporation/ Concerned Municipality.

When it is paid?
Holding Tax is paid annually as per the announcement of the concerned Municipal Corporation/Municipality

Where to pay & address?
Tax Wing
Bhubaneswar Municipal Corporation,
Vivekananda Marg, Gautam Nagar,
Buabaneswar-751014,
Orissa
Tel.No. – 0671-2431253
Fax No. – 2432895
Toll Free No. – 18003450061
Email – bmcbbsr@bsnl.in

Tax Wing
Cuttack Municipal Corporation,
Chandini Chowk Area,
Cuttack

A person can also pay the Holding Tax amount at the concerned Municipality.

Who to register complaint/appeal?
Person in-charge at the concerned ULBs.

For more information contact :
Person in-charge at the concerned ULBs.

Official Timing :
10am to 5pm on any working days.

Read More >> https://www.indianjobtalks.in/uploads/2637-pay_holding_tax.pdf

View Holding Tax :
A Citizen can search through tax ward wise and also assessee name wise. If the citizen search ward wise then he/she has to select tax ward number and holding number and click on “Search” button. If the citizen search assessee name wise then he/she has to enter Assessee Name and then click on “Search” button.

Click here to view Holding Tax