NALA tax ( In Hyderabad ), In A P state.
Rathnakar P V
(Querist) 01 May 2010
This query is : Resolved
Dear Experts of the forum,
I am resident of Hyderabad,staying in an apartment ( President of the Association !). Today Mandal Revenue Officer has served a notice, asking us (The residents as a unit )to pay NALA tax arrears; due up to 2005.
As far as my knowledge, this been abolished ! Am i correct ?
[{The vendors purchased this land in the year 1940 and constructed a house in the year (around) 1952, and gave the old house for development in the year 1999.}]
Further,in the complex 20 families are staying and holding an undivided share of 68 sq yds each.In our registration document there is a clause that Vendors are responsible for all the taxes due till the date of Registration ( Our flat is Registered in the year 2002 ). And as per NALA act area below 100 sq mts are exempt from the tax.
In the above context, i request the experts of the forum who are familiar with AP revenue Acts to guide me,in regards to :
1) The NALA tax is still in force, if yes,
2) As a individual holding less than 100 sq mts, is liable to pay tax ? If, Yes,
3) Who should pay the tax? The vendors or the purchasers( Purchased in the year 2002 ).
With regards,
Thanking you All in advance expecting a QUICK reply PLEASE.
A V Vishal
(Expert) 01 May 2010
NALA Act is amended not abolished.
Further, he has treated the entire building as a unit which is justified, in case of collective holdings the rule of a individual holding of less than 100 Sq mts does not apply. Regarding the demand of arrears raised the provisions under the AP Revenue Recovery act is applicable. We will have have to check whether he has powers to demand arrears for more than 3 preceding years.
Rathnakar P V
(Querist) 02 May 2010
Dear A V Vishal Garu,
Thank you very much for the reply. But , Sir i have one more doubt; Will this act of revenue people is challengeable / attracts Limitation Act.?
With regards,
Thanking you, in advance expecting a QUICK reply PLEASE.
A V Vishal
(Expert) 02 May 2010
It is challenge-able and also limitation act is attracted.
Rathnakar P V
(Querist) 09 May 2010
Dear A V Vishal Garu,
Thank you very much for your CLEAR and QUICK reply.