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The Rajasthan Lands and Buildings Tax Act, 1964
Act ID: 1964
The Rajasthan Lands and Buildings Tax Act, 1964
"The Rajasthan Lands and Buildings Tax Act, 1964"
Table of Contents
42 Sections
Ch.
Sections
S.1
Short title, extent and commencement
S.2
Definitions
S.3
Levy of lands and buildings Tax
S.4
Determination of market value
S.6
Exemption
S.6A
Taxing authorities
S.7
Owner of land or building liable to submit return
S.8
Return by whom to be signed
S.9
Collection of information
S.10
Assessment of market value by assessing authority
S.11
Procedure in case where no return is filed
S.12
Copy of the order to be sent to the assessee, Director and prescribed officer
S.13
Commencement of liability in certain cases
S.14
Duration of tax determined under section 10 or 11
S.15
Amendment of assessment order
S.15A
Realisation of tax and penalty
S.15B
Land and Building Tax escaping assessment
S.15C
Tax to be first charge on land or building
S.15D
Recovery of tax from occupier in certain cases
S.15E
Obligation of transferor and transferee to give notice of transfer. -
S.15F
Obligation of the owner to give notice in certain circumstances
S.16
Appeals
S.16A
Penalty
S.17
Penalty for default of payment of tax
S.17A
Interest on failure to pay tax or other sum payable
S.18
Appeal against penalty
S.19
Revision
S.20
Refund
S.21
Power of Government to exempt, reduce or remit tax
S.21A
Survey of lands and buildings
S.22
Production of documents, record, accounts or other particulars in respect of land or building
S.22A
Power to rectify any error apparent on the face of the record
S.22B
Taxing authorities to follow orders, etc. of the Director
S.23
Power of entry and inspection
S.24
Book of Assessment
S.25
Power to take evidence on oath
S.26
Assessing Authorities, officers and servants to be deemed public servants
S.27
Indemnity
S.28
Bar of suits In civil courts
S.29
Appearance by authorised representative
S.30
Power to make rules
S.31
Power to remove difficulties
The Rajasthan Lands and Buildings Tax Act, 1964
Act ID: 1964
The Rajasthan Lands and Buildings Tax Act, 1964
"The Rajasthan Lands and Buildings Tax Act, 1964"
Table of Contents
42 Sections
Ch.
Sections
S.1
Short title, extent and commencement
S.2
Definitions
S.3
Levy of lands and buildings Tax
S.4
Determination of market value
S.6
Exemption
S.6A
Taxing authorities
S.7
Owner of land or building liable to submit return
S.8
Return by whom to be signed
S.9
Collection of information
S.10
Assessment of market value by assessing authority
S.11
Procedure in case where no return is filed
S.12
Copy of the order to be sent to the assessee, Director and prescribed officer
S.13
Commencement of liability in certain cases
S.14
Duration of tax determined under section 10 or 11
S.15
Amendment of assessment order
S.15A
Realisation of tax and penalty
S.15B
Land and Building Tax escaping assessment
S.15C
Tax to be first charge on land or building
S.15D
Recovery of tax from occupier in certain cases
S.15E
Obligation of transferor and transferee to give notice of transfer. -
S.15F
Obligation of the owner to give notice in certain circumstances
S.16
Appeals
S.16A
Penalty
S.17
Penalty for default of payment of tax
S.17A
Interest on failure to pay tax or other sum payable
S.18
Appeal against penalty
S.19
Revision
S.20
Refund
S.21
Power of Government to exempt, reduce or remit tax
S.21A
Survey of lands and buildings
S.22
Production of documents, record, accounts or other particulars in respect of land or building
S.22A
Power to rectify any error apparent on the face of the record
S.22B
Taxing authorities to follow orders, etc. of the Director
S.23
Power of entry and inspection
S.24
Book of Assessment
S.25
Power to take evidence on oath
S.26
Assessing Authorities, officers and servants to be deemed public servants
S.27
Indemnity
S.28
Bar of suits In civil courts
S.29
Appearance by authorised representative
S.30
Power to make rules
S.31
Power to remove difficulties