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Local laws Lakshadweep Ministry of Housing and Urban Affairs Lakshadweep Panchayat Regulation, 2022

Issuance of the Lakshadweep Panchayats (Taxation and Appeal) Rules, 2023

25-Sep-2023 | F. No. 2/3/2023-DOP

Government of Lakshadweep has issued a Notification regarding Lakshadweep Panchayats (Taxation and Appeal) Rules, 2023, effective from 25th September, 2023.

Key Highlights of the Notification are:

1. A tax or charge may be collected in two half-yearly installments throughout the course of a financial year, unless otherwise specified in 2023 Rules.
2. The penalties to be imposed on individuals who fail to pay the tax or fee within the allotted time may be decided by the Panchayat.
3. The Executive Authority must notify the Union Territory Collector of any tax, fee, or other amount that is now owed so that it can be recovered as unpaid land revenue.
4. Unless the owner of the appurtenance is a distinct person from the owner of the building, every building should be assessed jointly with its annex buildings for the purpose of levying building tax.
5. The owner of the assessed building is responsible for paying the building tax in two equal half-yearly installments. The building tax is assessed once every five years.
6. Every business or individual who conducts business must seek a permit from the Panchayat for the purpose in the same way that The District Panchayat may specify.

Please refer to the attached document for more details.

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