Nagpur News : NMC has miserably failed to prepare ‘Schedule A’ as required under Rule 23 of the Bombay Provincial Municipal Corporation (Local Body Tax) Rules, 2010 b. This schedule A consists of a list of commodities on which NMC intends to levy LBT in the year next following and the rates of LBT in respect of each commodity. Moreover this schedule is also required to be notified in the Official Gazette. Likewise as per Rule 24 of the LBT Rules 2010, this schedule should also have tariff value in certain cases where Commissioner is satisfied that to prevent evasion of LBT, it is necessary to do so.
VTA inquired availability of ‘Schedule A’ from Government press, General Administration Department of NMC and the office of Assistant Commissioner, Octroi Naka No.13, Cotton Market, however none could provide copy of the same. This clearly stipulates that the very basis of levy of LBT has not been carried by NMC and under such circumstances NMC should suo-moto withdraw levy of LBT from April 1, 2013.
From Sunday midnight NMC plans to levy LBT; however without ‘schedule A’ this cannot be done under any circumstances. Non availability of ‘schedule A’ is also one of the grounds raised in writ petition filed by VTA in High Court.