For the first time, Manipur got its property tax payer in the person of Takhellambam Chandan Singh who paid property tax in advance under Manipur Municipality Act, 1994 and Manipur Municipalities (Property Tax) Rules, 2019 on Friday.
Encouraging the initiatives of Chandan, the Imphal Municipal Corporation (IMC) facilitated him at his residence on Saturday.
Takhellambam Chandan Singh, son of late T Tomchou Singh of Chingmeirong West in Imphal West, near North of Maruti Suzuki NEXA Showroom, paid a total tax of Rs 8,186.87 through his debit card, Point of Sales (POS) swipe machine.
He paid the tax for his residential area covering 2,812 square feet (Pucca) property tax of Rs 3,747.83; residential area covering 1,306 square feet (semi-pucca) property tax of Rs 1,405.83 and commercial area covering 900 square feet (pucca) property tax of Rs 5,80.32.
The total calculated amount is Rs 10,233.58 per annum; however, as he paid the total tax in one time, he was benefited with 20 per cent rebate and he paid the sum of Rs 8,186.87 as his property tax.
In the gazette notification issued on March 20, 2024, it is mentioned that the Manipur Municipality Property Tax Board notified the rates at which the municipality shall calculate the property tax payable by the property owner for their properties situated within the jurisdiction of Imphal Municipal Corporation for the assessment year 2024-25.
It is mentioned in the gazette notification that Imphal Municipal Corporation is categorised into seven categories as A,B,C,D,E,F,G; the property owners who are under these categories have to pay their property tax as with different amounts respectively.
Residents who fall under category A have to pay the highest tax while residents that fall under category G will pay the least. It is also mentioned that there are four different types of property tax payment which the owner can get rebate ranging from 3 per cent to 20 per cent.
For ‘advance deposit for taxes’, if deposits are in excess of 75 per cent of the tax dues determined at the time of filing the self-assessment return of annual property value and property tax, the owner will be benefited with a 20 per cent rebate of the tax payable.
For option to pay the entire tax in one instalment before June 30 or in case of first time assesses who pays the entire sum in one instalment the owner will be benefited with 10 percent rebate of the tax payable.
For the option to pay the entire tax in two instalments before June 30 and December 31 of the assessment year the owner will be benefited with 6 per cent rebate of the tax payable.
Lastly, for the option to pay the entire tax in four instalments before June 30, September 30, December 31 and February 28/29 of the assessment year, the owner will be benefited with 3 per cent rebate of the tax payable.
While facilitating the first time property tax payer of Manipur, IMC commissioner Joyce Kemp congratulated the initiatives of Chandan on being the first citizen of Manipur as property tax payer.
IMC deputy commissioner Thokchom Siddhartha said the amount of property tax will be different for pucca houses, semi-pucca houses and kutcha houses. The amount will be calculated for the constructed site only and not for the vacant area, he said.
He said the tax collected from the property owner will be utilised in developmental activities including cleaning of drainage system, construction and renovation of drains and others in the municipal areas.
Officials of IMC have already completed a field survey in the IMC area during which the officials provided a 17 digit Unique Property Identification Number (UPIN) for each household, he added.
He further appealed to the public to cooperate while paying property tax for the development of IMC areas.
