Administration Manual - B.E.S.T. Undertaking.

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final for that year, if complaint is not registered within the stipulated
period.
Under Section 164 of the MMC Act, the Commissioner is required to
register complaints in the Books and to give notice in writing to each
complainant of the date, time and place when his complaint is to be
heard. When such a notice of hearing of a complaint is received, the
AAA keeps ready with him all the information and details of the
property, obtained from the ASST. GENERAL MANAGER (CIVIL) and
prepares grounds for arguments for reduction of the Rateable Value
fixed and / or change in the date from which the property is to be
assessed. Where complication arises, he requests the ASST. GENERAL
MANAGER (CIVIL) to send his representative, who will attend and
argue along with him.
After the hearing is over, he reports to Dy.C.I.A. of the acceptance of
the revised Rateable Value, a copy of such advice is sent to
AGM(C)/CAO & FA/DEMS/DEM(CS)/ DEMN/ DEM(CN), AGM(ES) as
the case may be under Section 174 of the MMC Act, when any building
or land has been vacant for not less than 30 consecutive days, a refund
can be claimed of the amount of Water Benefit Tax paid for the number
of days such vacant position lasted. Under Section 176(1) of the MMC
Act, no refund of any Property Tax is allowed, if notice in writing of the
vacancy is not given and Under Section 176(2) no refund is allowed for
any period previous to the day of the delivery of such notice.
The AAA is, therefore, required to intimate to the M.C.G.M in writing
for claiming refund of Property Taxes on the strength of advices of such
vacancies received from the AGM(C) U/s. 176(3) of the MMC Act.
When a vacancy continues from one half years into the next following
half year, a notice, thereof, is required to be given to the M.C.G.M.
within 30 days from the commencement of the next following half year.