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Powers & Duties Of Officers & Employees

 
   

Sr.

No.

Designation of Post

 

 

 Powers

 

Duties Attached

 

 

Admn

Financial

Statutory

Others

 

1

A&C

Head of Deptt.

15000/-

All cases irrespective of any limitation of Annual Value.

No Dues Certificate, as per delegation of powers

As mentioned hereunder.

2

 Jt.A&C

Head of zonal office

7500/-

Cases with Annual Value upto Rs.50 lakhs.

Mutation, No Dues Certificate & sub- division, as per delegation of powers

-do-

3

Dy.A&C

Distribution of work

1500/-

Cases with Annual Value upto Rs.10 lakhs.

-do-

-do-

4

AA&Cs

 

1000/-

Cases with Annual Value upto Rs.01 lakh.

.No Dues Certificate.

-do-

5

Inspectors

 

 

 

 


6

Head Clerks/UDCs/LDCs

 

 

 

 


 

DUTIES ATTACHED

 

Section of DMC Act

Brief description of provisions

Delegation

115(2)

Maintenance of register of vacant lands and buildings exempted from property tax Form A-I & A-II/Bye-law 7)

Jt.Assessor & Collector of zonal A&C Office.

115A(2)

Apportioning the valuation and assessment of building among the co-owners

All Assessing Officers as per their delegated powers.

115A(5) & (6)

Amalgamation or separation or continuation of assessment of vacant land or buildings or partitions thereof

All Assessing Officers as per their delegated powers.

115A(7)

Supply of information under section 115A(2), 115A(5) & 115A(6);

All Assessing Officers as per their delegated powers.

120(1)(b)

Apportionment of amount of property tax on land or building among several co-owners;

All Assessing Officers as per their delegated powers.

122(1)

Recovery of property tax from occupier

All Assessing Officers and Superintendents.

123A(1)

Notice requiring owner/occupiers to furnish returns

All Assessing Officers and Superintendents.

123A(3)

Entering any land or building for inspection or survey etc.

All Assessing Officers as per their delegated powers.

123B(9)

Levy of penalty in case of wilful suppression of facts as defined in Bye Laws.

All Assessing Officers as per their delegated powers.

123B(10)

Notice for revision of assessment u/s 123C

All Assessing Officers and Superintendents.

123C(1), (2) & (3)

Revision of assessment.

All Assessing Officers as per their delegated powers.

123D

Suo-moto assessment, revision of assessment, re-opening of assessment and imposition of penalty

All Assessing Officers as per their delegated powers.

124(1)&(2)

Maintenance and amendment of Municipal Assessment Book (Form D, Bye Law 20)

Jt.Assessor & Collector of zonal A&C Office.

125(2)

Assignment of property identification Code

Assessor & Collector

128(3)

Requiring person to produce documents evidencing the transfer or devolution of property.

All Assessing Officers as per their delegated powers.

128(5)

Recording transfer or devolution of title (mutation)

(i)All Assessing Officers of the rank of Jt.Assessor & Collector in the cases where Annual Value is above Rs.20 lakhs.

(ii) All Assessing Officers of the rank of Dy.Assessor & Collector in cases where the Annual Value is upto Rs.20 lakhs.

128(6)&(7)

To request the Registrar or sub-Registrar to furnish information of registration of instruments of transfer of immovable properties.

All Assessing Officers and Superintendents.

135(1)

Power to employ Valuers.

Assessor & Collector

152A & 467(c)

Prosecution in cases where a person wilfully makes default in payment of property tax or wilfully attempts in any manner whatsoever to evade any tax, including amount of interest due and penalty levied under this Act, or furnishes any wrong information in the return of assessment, or wilfully fails to furnish in due time the return of property tax, or does not furnish information asked for under any provision of DMC Act.

(i) All Assessing Officers of the rank of Jt.Assessor & Collector in the cases where the amount sought to be evaded exceeds Rs.10 lakhs as u/s 152A(a).

(ii) All Assessing Officers of the rank of Dy.Assessor & Collector in cases upto Rs.10 lakhs.

153(1)

Presentation of bills

All Assessing Officers and Superintendents.

154(1)

Notice of demand

All Assessing Officers and Superintendents.

155(2)

Imposition of penalty in cases of default of payment of taxes.

All Assessing Officers.

156(1)&(2)

`Issue of Warrants

All Assessing Officers and Superintendents.

156A

Issue of Warrants

All Assessing Officers and Superintendents.

158

Disposal of distrained property and attachment and sale of immovable properties.

(i) All Assessing Officers of the rank of Jt.Assessor & Collector in the cases where the amount sought to be evaded exceeds Rs.10 lakhs as u/s 152A(a).

(ii) All Assessing Officers of the rank of Dy.Assessor & Collector in cases upto Rs.10 lakhs.

159(1)&(2)

Recovery of tax from a person about to leave Delhi

All Assessing Officers and Superintendents.

160

Power to institute Suit for recovery (recovery of property tax)

All Dy.Assessor & Collectors

162(1)

Recovery of rents from occupiers towards satisfaction of property taxes.

All Assessing Officers and Superintendents.

172(1)

To inspect land or building for the purpose of determination of Annual Value

All Assessing Officers, Superintendents, all ZIs & AZIs.

172(2)

Summons requiring the attendance of any person believed to be liable to the payment of tax etc.

All Assessing Officers.

175(1)

Notice calling upon any inhabitant of Delhi to furnish information

 

All Assessing Officers.

175(2)

Imposition of penalty for non-compliance of notice issued u/s 175(1)

All Assessing Officers and Superintendents.

431

Power of entry and inspection

All Assessing Officers, Superintendents, all ZIs/AZIs.

461

Penalties u/s 128(1), 128(2), 128(3), 129, 130 read with 12th Schedule of Act.

All Assessing Officers and Superintendents.