📌 अध्याय सारांश: इस अध्याय में धारा 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120 सहित नगरपालिका राजस्व, अनिवार्य कर, अन्य कर, उपयोग शुल्क, शुल्क एवं जुर्माना, विकास शुल्क, कर छूट, कर लगाने की प्रक्रिया, कर निर्धारण, संपत्ति हस्तांतरण एवं प्राथमिक कर दायित्व से संबंधित सभी महत्वपूर्ण प्रावधानों को कवर किया गया है। Section 102 (अनिवार्य कर), Section 103 (अन्य कर), Section 108-109 (कर लगाने की प्रक्रिया) एवं Section 120 (प्राथमिक कर दायित्व) विशेष रूप से महत्वपूर्ण हैं।
📌 Chapter Summary: This chapter covers all important provisions related to Sections 101, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120 including municipal revenue, obligatory taxes, other taxes, user charges, fees and fines, development charge, tax exemptions, tax imposition procedure, assessment, property transfer and primary tax liability. Section 102 (Obligatory Taxes), Section 103 (Other Taxes), Sections 108-109 (Tax Imposition Procedure) and Section 120 (Primary Tax Liability) are particularly important.
📋 1. अध्याय परिचय
📋 1. Chapter Introduction
नगरपालिका की वित्तीय व्यवस्था का वास्तविक revenue side इस chapter में आता है।
Chapter 4 में हमने पढ़ा: Municipal Fund → Budget → Accounts → Audit
अब Chapter 5 में पढ़ेंगे: Revenue → Tax → User Charge → Fee/Fine → Assessment → Demand → Recovery
अर्थात् यह chapter बताता है कि नगरपालिका:
पैसा कहाँ से जुटाती है,
कौन-से taxes लगा सकती है,
कौन-से taxes obligatory हैं,
user charges कैसे लगाए जाते हैं,
fees और fines कहाँ लगते हैं,
development charge क्या है,
tax exemptions क्या हैं,
नया tax लगाने की प्रक्रिया क्या है,
assessment कौन करता है,
property transfer के बाद tax liability कैसे बदलती है,
tax किससे primarily recover किया जाता है।
Reference standard: इस chapter को Rajasthan Municipalities Act, 2009 के official Rajasthan LSG text से section-by-section cross-check किया गया है।
The actual revenue side of the Municipality's financial system comes in this chapter.
In Chapter 4 we read: Municipal Fund → Budget → Accounts → Audit
Now in Chapter 5 we will read: Revenue → Tax → User Charge → Fee/Fine → Assessment → Demand → Recovery
That is, this chapter tells us how the Municipality:
mobilizes money,
which taxes it can levy,
which taxes are obligatory,
how user charges are levied,
where fees and fines apply,
what development charge is,
what tax exemptions are,
what is the procedure for imposing a new tax,
who does the assessment,
how tax liability changes after property transfer,
from whom tax is primarily recoverable.
Reference standard: This chapter has been section-by-section cross-checked with the official Rajasthan LSG text of the Rajasthan Municipalities Act, 2009.
📊 2. CHAPTER 5 — COMPLETE STATUTORY MAP
📊 2. CHAPTER 5 — COMPLETE STATUTORY MAP
Section
विषय
Section
Subject
101
Internal Revenues of Municipality
102
Obligatory Taxes
103
Other Taxes that may be imposed
104
Power to levy User Charges
105
Power to levy Fees and Fines
106
Power to levy Development Charge
107
Exemption from Taxation
108
Procedure preliminary to imposing tax
109
Imposition of Tax etc.
110
Procedure for altering taxes
111
Government power to suspend/prohibit/remedy tax
112
Municipality power to suspend/abolish tax
113
Assessment of Tax and appointment of Assessors
114
Information to Assessor and consequence of failure
115
Information when building is built/enlarged
116
Notice of transfer of title
117
Form of transfer notice
118
Substitution of transferee's name
119
Liability continues if transfer notice not given
120
Person from whom tax is primarily leviable
💰 3. MUNICIPAL REVENUE — MASTER CONCEPT
💰 3. MUNICIPAL REVENUE — MASTER CONCEPT
नगरपालिका की internal revenue के तीन मुख्य स्रोत हैं:
1. Taxes — नगरपालिका द्वारा लगाए गए taxes।
2. User Charges — Civic services के उपयोग के लिए charges।
3. Fees and Fines — Regulatory तथा statutory functions के लिए fees और fines।
याद रखें: T–U–F
Tax → User Charge → Fee/Fine
There are three main sources of internal revenue of the Municipality:
1. Taxes — levied by the Municipality.
2. User Charges — charges for use of civic services.
3. Fees and Fines — fees and fines for regulatory and statutory functions.
Remember: T–U–F
Tax → User Charge → Fee/Fine
Section 101 — Internal Revenues
Section 101 — Internal Revenues
📖 Official Statutory Text
Section 101 के अनुसार Municipality की internal revenues में शामिल हैं:
(a) Taxes — Municipality द्वारा levied taxes।
(b) User Charges — Civic services provide करने के लिए लगाए गए charges।
(c) Fees and Fines — Regulatory एवं अन्य statutory functions के लिए fees/fines।
As per Section 101, the internal revenues of the Municipality include:
(a) Taxes — levied by the Municipality.
(b) User Charges — levied for providing civic services.
(c) Fees and Fines — for regulatory and other statutory functions.
👨🏫 Tax और User Charge में अंतर:
Tax
User Charge
Compulsory fiscal levy
Specific service/use से जुड़ा
Taxable person/property पर लगाया जाता है
Service recipient/user से लिया जाता है
General municipal revenue
Particular civic service से अधिक closely linked
उदाहरण: property tax
उदाहरण: parking charge
👨🏫 Difference between Tax and User Charge:
Tax
User Charge
Compulsory fiscal levy
Linked to specific service/use
Imposed on taxable person/property
Collected from service recipient/user
General municipal revenue
More closely linked to particular civic service
Example: property tax
Example: parking charge
⚠️ Exam Trap: User Charge = Tax ❌ Correct: दोनों अलग revenue instruments हैं। ✅
⚠️ Exam Trap: User Charge = Tax ❌ Correct: Both are different revenue instruments. ✅
📜 4. Section 102 — Obligatory Taxes
📜 4. Section 102 — Obligatory Taxes
📖 Official Statutory Text
प्रत्येक Municipality tax levy कर सकती है, और यदि State Government निर्देश दे: tax levy करना आवश्यक होगा।
State Government:
• rate
• commencement date
• manner
Official Gazette notification द्वारा निर्धारित कर सकती है।
Every Municipality may levy tax, and if the State Government directs: shall levy tax.
The State Government may determine:
• rate
• commencement date
• manner
by notification in the Official Gazette.
Obligatory Taxes की सूची (Section 102):
1. Land and Building Tax — Municipal limits में स्थित lands and buildings पर tax। Unit Area Base Method या अन्य prescribed method से।
2. Profession Tax — professions, trades, callings, employment पर tax।
3. Toll — roads, bridges, ferries पर/से संबंधित toll।
4. Pollution Control Tax — ऐसे trade और industries से जो municipal limits में environmental pollution का source हैं।
5. Advertisement Tax — Public place या private land/building पर permissible display/advertisement।
6. Other Constitutional Tax — कोई अन्य tax जिसे State Government Constitution के तहत impose कर सकती है।
List of Obligatory Taxes (Section 102):
1. Land and Building Tax — on lands and buildings situated in municipal limits. By Unit Area Base Method or other prescribed method.
2. Profession Tax — on professions, trades, callings, employment.
3. Toll — on roads, bridges, ferries.
4. Pollution Control Tax — from trade and industries that are a source of environmental pollution within municipal limits.
5. Advertisement Tax — on permissible display/advertisement on public place or private land/building.
6. Other Constitutional Tax — any other tax which the State Government can impose under the Constitution.
👨🏫 Section 102 — Tax List (Memory Code): L-P-T-P-A-C
L — Land & Building
P — Profession/Trade/Calling/Employment
T — Toll
P — Pollution Control
A — Advertisement
C — Constitutional tax
👨🏫 Section 102 — Tax List (Memory Code): L-P-T-P-A-C
L — Land & Building
P — Profession/Trade/Calling/Employment
T — Toll
P — Pollution Control
A — Advertisement
C — Constitutional tax
State Government का Tax Rate पर Control:
State Government अलग-अलग Municipalities की local conditions, local needs को ध्यान में रखते हुए अलग-अलग rates prescribe कर सकती है।
और बाद में rates: uniformly या different Municipalities के लिए differently vary कर सकती है।
State Government's Control over Tax Rate:
The State Government may prescribe different rates for different Municipalities considering their local conditions and needs.
And later may vary rates: uniformly or differently for different Municipalities.
Municipality Tax से Exemption माँग सकती है:
यदि Municipality representation करती है और पर्याप्त circumstances मौजूद हैं, तो State Government special order द्वारा Municipality को अनुमति दे सकती है:
• tax levy न करने की;
• existing tax रोकने की;
• tax rate घटाने की।
लेकिन ऐसा order: Official Gazette में reasons सहित प्रकाशित किया जाता है।
Municipality can request Exemption from Tax:
If the Municipality makes a representation and sufficient circumstances exist, the State Government may by special order permit the Municipality to:
• not levy tax;
• stop existing tax;
• reduce tax rate.
But such order shall be published in the Official Gazette with reasons.
⚠️ Section 102 का सबसे महत्वपूर्ण Trap:
"Municipality Section 102 के सभी taxes अपनी इच्छा से किसी भी समय लगा सकती है।" ❌
क्योंकि:
• State Government direction दे सकती है;
• rate/date निर्धारित कर सकती है;
• Official Gazette notification आवश्यक हो सकता है;
• Act/Rules की procedure follow करनी होती है।
⚠️ Most Important Trap of Section 102:
"Municipality can levy all taxes under Section 102 at its will at any time." ❌
Because:
• State Government can give direction;
• can determine rate/date;
• Official Gazette notification may be required;
• Procedure under Act/Rules must be followed.
📜 5. Section 103 — Other Taxes
📜 5. Section 103 — Other Taxes
📖 Official Statutory Text
Section 103 के तहत Municipality, State Government के general/special orders के अधीन, whole या part of Municipality में निम्न taxes impose कर सकती है:
(i) Vehicle Tax — Municipality में चलने वाले vehicles पर।
(ii) Boat Tax — Municipality में moored boats पर।
(iii) Lighting Tax
(iv) Congregation Tax
(v) Pilgrim and Tourist Tax
(vi) Advertisement Structure Tax — Hoardings या advertisement structures के लिए प्रयुक्त land/building पर।
(vii) Fire Tax
(viii) Parking Deficit Tax — Non-residential building में required parking space की कमी पर।
(ix) Stamp Duty Surcharge — Stamp duty पर अधिकतम 10% तक surcharge।
(x) Other Constitutional Tax — ऐसा अन्य tax जिसे State Government Constitution के तहत impose कर सकती है।
Under Section 103, subject to general/special orders of the State Government, the Municipality may impose the following taxes in the whole or part of the Municipality:
(i) Vehicle Tax — on vehicles plying within the Municipality.
(ii) Boat Tax — on boats moored within the Municipality.
(iii) Lighting Tax
(iv) Congregation Tax
(v) Pilgrim and Tourist Tax
(vi) Advertisement Structure Tax — on land/building used for hoardings/advertisement structures.
(vii) Fire Tax
(viii) Parking Deficit Tax — on deficit in parking spaces in non-residential buildings.
(ix) Stamp Duty Surcharge — surcharge on stamp duty not exceeding 10%.
(x) Other Constitutional Tax — any other tax which the State Government can impose under the Constitution.
👨🏫 Section 103 — Tax List (Memory Code): V-B-L-C-P-A-F-P-S-C
V — Vehicles
B — Boats
L — Lighting
C — Congregation
P — Pilgrims/Tourists
A — Advertisement structures
F — Fire
P — Parking deficit
S — Stamp Duty surcharge (10%)
C — Constitutional tax
👨🏫 Section 103 — Tax List (Memory Code): V-B-L-C-P-A-F-P-S-C
V — Vehicles
B — Boats
L — Lighting
C — Congregation
P — Pilgrims/Tourists
A — Advertisement structures
F — Fire
P — Parking deficit
S — Stamp Duty surcharge (10%)
C — Constitutional tax
Section 103 — Constitutional Limitation:
Municipality ऐसा tax नहीं लगा सकती जिसे State Government Constitution के तहत impose नहीं कर सकती।
अर्थात् Municipality की taxation power Constitutionally limited है।
Section 103 — Constitutional Limitation:
The Municipality cannot levy any tax which the State Government cannot impose under the Constitution.
That is, the Municipality's taxation power is Constitutionally limited.
Section 103 — Tax Collection Procedure:
Section 103 के taxes की levy, assessment, collection Act तथा Rules, Bye-laws के अनुसार होगी।
Section 103 — Tax Collection Procedure:
The levy, assessment and collection of taxes under Section 103 shall be according to the Act and Rules, Bye-laws.
⚠️ Section 102 vs Section 103:
Section 102: Obligatory taxes — State Government may require levy Section 103: Other taxes — Municipality may impose subject to State orders
Golden Formula: 102 = Obligatory, 103 = Other permissible taxes
⚠️ Section 102 vs Section 103:
Section 102: Obligatory taxes — State Government may require levy Section 103: Other taxes — Municipality may impose subject to State orders
Golden Formula: 102 = Obligatory, 103 = Other permissible taxes
💳 6. Sections 104-106 — User Charges, Fees & Development Charge
💳 6. Sections 104-106 — User Charges, Fees & Development Charge
Section 104 — User Charges
Section 104 — User Charges
Municipality civic services के लिए User Charges levy कर सकती है।
मुख्य services:
1. Drainage & Sewerage
2. Solid Waste Management
3. Parking — अलग-अलग vehicle types, areas, periods के आधार पर
4. Construction Material/Rubbish Stacking — Public street पर construction, alteration, repair या demolition के लिए material/rubbish stack करने पर
5. Other Civic Services — अन्य civic services पर भी charges लगाए जा सकते हैं।
लेकिन: rates/manner निर्धारित करते समय Prior State Government approval का statutory requirement है।
The Municipality may levy User Charges for civic services.
Main services:
1. Drainage & Sewerage
2. Solid Waste Management
3. Parking — based on different vehicle types, areas, periods
4. Construction Material/Rubbish Stacking — for stacking material/rubbish on public streets for construction, alteration, repair or demolition
5. Other Civic Services — charges may also be levied on other civic services.
But:Prior State Government approval is a statutory requirement while determining rates/manner.
State Government User Charge का निर्देश दे सकती है:
यदि Municipality ने कोई applicable user charge levy नहीं किया, या postpone किया, तो State Government Municipality को उसे levy करने का direction दे सकती है।
State Government may direct User Charge:
If the Municipality has not levied any applicable user charge, or postponed it, the State Government may direct the Municipality to levy it.
👨🏫 Section 104 — User Charge List (Memory Code): D-S-P-S-C
D — Drainage/Sewerage
S — Solid Waste
P — Parking
S — Stacking material
C — Other Civic Services
👨🏫 Section 104 — User Charge List (Memory Code): D-S-P-S-C
D — Drainage/Sewerage
S — Solid Waste
P — Parking
S — Stacking material
C — Other Civic Services
Section 105 — Fees and Fines
Section 105 — Fees and Fines
Municipality regulatory powers exercise करते हुए Fees and Fines levy कर सकती है।
Building-related:
• Building Plan sanction
• Completion Certificate
• Licences
Non-residential land/building uses के municipal licences।
While exercising regulatory powers, the Municipality may levy Fees and Fines.
Building-related:
• Building Plan sanction
• Completion Certificate
• Licences
Municipal licences for non-residential land/building uses.
Section 105 — Professional Licensing:
Fees/licences लग सकते हैं: plumbers, surveyors, अन्य professionals पर।
Section 105 — Professional Licensing:
Fees/licences may be levied on: plumbers, surveyors, other professionals.
Section 105 — Activity Licensing:
Licensing/fees के उदाहरण:
• tube-well sinking
• meat sale
• fish sale
• poultry sale
• hawking
Section 105 — Activity Licensing:
Examples of licensing/fees:
• tube-well sinking
• meat sale
• fish sale
• poultry sale
• hawking
Section 105 — Premises Licensing:
Municipal licensing framework में शामिल हो सकते हैं:
• advertisement sites
• private markets
• slaughterhouses
• hospitals
• nursing homes
• clinics
• factories
• warehouses
• godowns
• goods transport depots
• eating houses
• lodging houses
• hotels
• theatres
• cinema houses
• public amusement places
Section 105 — Premises Licensing:
The municipal licensing framework may include:
• advertisement sites
• private markets
• slaughterhouses
• hospitals
• nursing homes
• clinics
• factories
• warehouses
• godowns
• goods transport depots
• eating houses
• lodging houses
• hotels
• theatres
• cinema houses
• public amusement places
Section 105 — Other Licences:
Fees/fines के लिए: animals, carts, carriages, अन्य licensable activities भी शामिल हैं।
Birth और Death Certificates issue करने के लिए भी prescribed fee framework हो सकता है।
Section 105 — Other Licences:
For fees/fines: animals, carts, carriages, other licensable activities are also included.
There may also be a prescribed fee framework for issuing Birth and Death Certificates.
👨🏫 Section 104 vs 105:
User Charge: Service use Fee: Permission/licence/statutory service Fine: Violation/regulatory enforcement
👨🏫 Section 104 vs 105:
User Charge: Service use Fee: Permission/licence/statutory service Fine: Violation/regulatory enforcement
Section 106 — Development Charge
Section 106 — Development Charge
Municipality Development Charge levy कर सकती है।
इसकी दर/मात्रा Bye-laws द्वारा निर्धारित की जाती है।
The Municipality may levy Development Charge.
Its rate/amount is determined by Bye-laws.
Development Charge — कहाँ?
A. Residential Building: यदि height 14 metres से अधिक है।
B. Non-residential Building: Location, street category, use characteristics तथा sanctioned built-up area को ध्यान में रखते हुए।
C. Existing Area का Development/Redevelopment: Development Plan या subdivision plan approval के context में।
Development Charge — Where?
A. Residential Building: If height exceeds 14 metres.
B. Non-residential Building: Considering location, street category, use characteristics and sanctioned built-up area.
C. Development/Redevelopment of Existing Area: In the context of Development Plan or subdivision plan approval.
👨🏫 Development Charge — तीन मुख्य triggers:
• >14 m residential building
• Non-residential building
• Development/Redevelopment/Subdivision
👨🏫 Development Charge — Three main triggers:
• >14 m residential building
• Non-residential building
• Development/Redevelopment/Subdivision
Development Charge — Payment Timing:
Developer को development charge Advance में pay करना होता है।
और: approved plan/sub-division पर activity शुरू करने से पहले।
Development Charge — Payment Timing:
The developer has to pay development charge in Advance.
And: before starting activity on the approved plan/sub-division.
Development Charge का Separate Account:
Municipality को development charge का Separate Account रखना होगा।
और: इसे किसी अन्य purpose में divert नहीं किया जा सकता।
Separate Account for Development Charge:
The Municipality must maintain a Separate Account for development charge.
And: It cannot be diverted to any other purpose.
⚠️ Trap: Development charge Municipal Fund में जाकर freely खर्च हो सकता है। ❌ Correct: Separate account + No diversion ✅
⚠️ Trap: Development charge can be freely spent by going into the Municipal Fund. ❌ Correct: Separate account + No diversion ✅
📋 7. Section 107 — Tax Exemption
📋 7. Section 107 — Tax Exemption
Municipality की अपनी Property:
Municipality की owned property, vested property पर Sections 102 और 103 के taxes leviable नहीं होंगे।
Municipality's own Property:
Taxes under Sections 102 and 103 shall not be leviable on the Municipality's owned property and vested property.
Central/State Government Property:
Section 102(1)(a) का land/building tax तथा Section 103(1)(i) और (ii) के vehicle/boat-related taxes Central/State Government की संबंधित property पर सामान्यतः नहीं लगाए जाते।
लेकिन statutory provisos लागू होते हैं।
Central/State Government Property:
The land/building tax under Section 102(1)(a) and the vehicle/boat-related taxes under Section 103(1)(i) and (ii) are generally not levied on the relevant property of the Central/State Government.
But statutory provisos apply.
State Government Property — Public Purpose:
State Government की land, building, vehicle, conveyance, boat यदि solely public purposes के लिए used/intended हैं और profit purpose के लिए नहीं, तो संबंधित exemption लागू होती है।
State Government Property — Public Purpose:
If the State Government's land, building, vehicle, conveyance, boat are solely used/intended for public purposes and not for profit purpose, then the relevant exemption applies.
Public Worship Places:
Section 102(1)(a) का land/building tax उन lands/buildings पर नहीं लगेगा जो solely public worship के places हैं और Municipality द्वारा duly recognized हैं।
Public Worship Places:
The land/building tax under Section 102(1)(a) shall not be levied on lands/buildings which are solely public worship places and are duly recognized by the Municipality.
⚠️ Trap: हर religious/private property automatically exempt है। ❌ Correct: Statutory conditions महत्वपूर्ण हैं। ✅
⚠️ Trap: Every religious/private property is automatically exempt. ❌ Correct: Statutory conditions are important. ✅
State Government की Additional Exemption Power:
State Government reasonable grounds होने पर Official Gazette में general या specific order द्वारा Act के तहत leviable tax से exemption दे सकती है।
State Government's Additional Exemption Power:
On reasonable grounds, the State Government may grant exemption from tax leviable under the Act by general or specific order in the Official Gazette.
📋 8. Sections 108-109 — Tax Imposition Procedure
📋 8. Sections 108-109 — Tax Imposition Procedure
Section 103 का tax impose करने से पहले Municipality को statutory preliminary procedure follow करनी होती है।
Step 1: General meeting में Resolution पास किया जाता है। इसमें Section 103 के किसी tax का selection होता है।
Before imposing a tax under Section 103, the Municipality has to follow the statutory preliminary procedure.
Step 1: A Resolution is passed in the general meeting. It selects a tax under Section 103.
Step 2 — Draft Tax Rules:
Municipality draft rules तैयार करती है।
इनमें specify होगा:
1. Taxable persons/property classes — कौन liable होगा।
2. Exemptions — कौन exempt होगा।
3. Amount/Rate — कितना tax होगा।
4. Valuation Basis — यदि building/land पर rate है तो valuation का basis।
5. Other prescribed matters — State Government द्वारा required अन्य matters।
They shall specify:
1. Taxable persons/property classes — who will be liable.
2. Exemptions — who will be exempt.
3. Amount/Rate — how much tax will be.
4. Valuation Basis — if rate is on building/land, the basis of valuation.
5. Other prescribed matters — other matters required by the State Government.
Step 3 — Draft Publication:
Resolution के बाद Municipality Draft Rules + Notice publish करती है।
Notice: First Schedule में दिए गए form के अनुसार होता है।
Step 3 — Draft Publication:
After the resolution, the Municipality publishes Draft Rules + Notice.
Notice: as per the form given in the First Schedule.
Step 4 — Public Objection:
Municipality का कोई inhabitant proposed tax के विरुद्ध objection दे सकता है।
Objection हो सकता है:
• tax imposition पर;
• rate पर;
• taxable class पर;
• property class पर;
• proposed exemption पर।
Time:1 Month publication से।
Step 4 — Public Objection:
Any inhabitant of the Municipality may object to the proposed tax.
Objection may be on:
• tax imposition;
• rate;
• taxable class;
• property class;
• proposed exemption.
Time:1 Month from publication.
Step 5 — Objections पर Consideration:
Municipality objections स्वयं consider कर सकती है; या committee को consider/report करने के लिए authorize कर सकती है।
इसके बाद: tax abandon न करने की स्थिति में special resolution से tax impose करने का direction दिया जाता है।
Step 5 — Consideration of Objections:
The Municipality may consider objections itself; or authorize a committee to consider/report.
Thereafter: if the tax is not abandoned, a special resolution gives direction to impose the tax.
👨🏫 Section 108 — Complete Flow:
General Meeting → Resolution → Select Section 103 Tax → Draft Rules → Publication + First Schedule Notice → 1 Month → Public Objections → Consideration → Special Resolution → Tax Imposition
👨🏫 Section 108 — Complete Flow:
General Meeting → Resolution → Select Section 103 Tax → Draft Rules → Publication + First Schedule Notice → 1 Month → Public Objections → Consideration → Special Resolution → Tax Imposition
⚠️ Tax Imposition — Master Formula: R → D → P → O → SR → G
R — Resolution
D — Draft Rules
P — Publication
O — Objections
SR — Special Resolution
G — Gazette Notification
⚠️ Tax Imposition — Master Formula: R → D → P → O → SR → G
R — Resolution
D — Draft Rules
P — Publication
O — Objections
SR — Special Resolution
G — Gazette Notification
Section 109 — Imposition of Tax
Section 109 — Imposition of Tax
Section 108 की special resolution के बाद Municipality Official Gazette में tax imposition notify करेगी।
Tax: Appointed Date से लागू होगा।
After the special resolution under Section 108, the Municipality shall notify the tax imposition in the Official Gazette.
Tax shall come into force from the Appointed Date.
Gazette Notification का महत्व:
Section 109 के अनुसार notification conclusive proof है कि tax Act के provisions के अनुसार imposed किया गया है।
Importance of Gazette Notification:
As per Section 109, the notification is conclusive proof that the tax has been imposed in accordance with the provisions of the Act.
Yearly Tax — Commencement Dates:
Yearly leviable tax निम्न dates में से किसी date से लागू हो सकता है:
• 1 April
• 1 July
• 1 October
• 1 January
उस official year में जिसमें notice publish हुआ है।
Yearly Tax — Commencement Dates:
Yearly leviable tax may commence from any of the following dates:
• 1 April
• 1 July
• 1 October
• 1 January
In the official year in which the notice is published.
यदि 1 April के अलावा शुरू हो:
यदि tax: 1 July, 1 October, 1 January से लागू होता है, तो अगले 1 April तक quarter-wise levy का statutory framework लागू होता है।
If commencement is other than 1 April:
If tax commences from 1 July, 1 October, 1 January, then the statutory framework for quarter-wise levy till the next 1 April applies.
Tax Recovery Rules:
Tax notification के साथ Municipality को levy mode, recovery mode, payment dates, instalments से संबंधित detailed rules भी publish करने होते हैं।
Tax Recovery Rules:
With the tax notification, the Municipality also has to publish detailed rules related to levy mode, recovery mode, payment dates, instalments.
Temporary Tax:
यदि कोई tax/special portion केवल निश्चित period के लिए sanctioned है, तो उस period के अंत में levy समाप्त हो जाएगी।
लेकिन: उस period के unpaid arrears recoverable रहेंगे।
Temporary Tax:
If any tax/special portion is sanctioned only for a fixed period, the levy shall cease at the end of that period.
But: unpaid arrears for that period shall remain recoverable.
⚖️ 9. Sections 110-112 — Tax Alteration & Government Powers
⚖️ 9. Sections 110-112 — Tax Alteration & Government Powers
Section 110 — Tax Alteration
Section 110 — Tax Alteration
Section 103 के तहत imposed tax को abolish या alter करने की procedure: Sections 108 और 109 की procedure के समान, जहाँ तक applicable हो, follow करेगी।
The procedure for abolishing or altering a tax imposed under Section 103 shall follow the procedure of Sections 108 and 109, as far as applicable.
👨🏫 Formula:
Impose → 108+109
Alter/Abolish → 108+109 type procedure
👨🏫 Formula:
Impose → 108+109
Alter/Abolish → 108+109 type procedure
Section 111 — State Government की Power
Section 111 — State Government's Power
State Government किसी municipal tax को examine कर सकती है यदि:
1. Tax incidence unfair है
या
2. Levy public interest के विरुद्ध है
या
3. Assessment/collection method में defect है।
The State Government may examine any municipal tax if:
1. Tax incidence is unfair
or
2. Levy is against public interest
or
3. There is a defect in the assessment/collection method.
पहले Municipality को Direction:
State Government पहले Municipality को defect/objection दूर करने के लिए समय दे सकती है।
यदि Municipality specified period में satisfactory action नहीं करती:
State Government Official Gazette notification द्वारा:
• tax suspend कर सकती है;
• tax का हिस्सा suspend कर सकती है;
• tax abolish कर सकती है;
• tax reduce कर सकती है।
First Direction to Municipality:
The State Government may first give time to the Municipality to remedy the defect/objection.
If the Municipality does not take satisfactory action within the specified period:
The State Government may by Official Gazette notification:
• suspend the tax;
• suspend part of the tax;
• abolish the tax;
• reduce the tax.
Section 111 vs Section 112
Section 111 vs Section 112
Section 111: State Government tax को suspend/abolish/reduce कर सकती है।
Section 112: Municipality public interest में अपने Section 103 tax को suspend/abolish कर सकती है।
Section 111: State Government may suspend/abolish/reduce tax.
Section 112: Municipality may suspend/abolish its Section 103 tax in public interest.
Section 112 — Municipality की Power:
Municipality यदि satisfied है कि public interest में ऐसा करना उचित है, तो State Government के general/special orders के अधीन Section 103 tax को suspend या abolish कर सकती है।
Section 112 — Municipality's Power:
If the Municipality is satisfied that it is appropriate to do so in public interest, subject to general/special orders of the State Government, it may suspend or abolish a Section 103 tax.
📋 10. Sections 113-120 — Assessment & Liability
📋 10. Sections 113-120 — Assessment & Liability
Section 113 — Assessment
Section 113 — Assessment
Municipal tax assessment के लिए State Government Assessors appoint कर सकती है।
Assessors prescribed form और manner में tax assess करेंगे।
For municipal tax assessment, the State Government may appoint Assessors.
Assessors shall assess tax in the prescribed form and manner.
Assessor के Additional Functions:
State Government general/special order द्वारा Assessors को अन्य functions भी assign कर सकती है।
Additional Functions of Assessor:
The State Government may also assign other functions to Assessors by general/special order.
Section 114 — Information to Assessor
Section 114 — Information to Assessor
Assessor के requisition पर owner या occupier को prescribed reasonable period में:
• return furnish करना;
• आवश्यक information देना
होगा।
Information का उद्देश्य: Section 120 के तहत primarily liable person को identify करना है।
On requisition of the Assessor, the owner or occupier has to:
• furnish return;
• give necessary information
within the prescribed reasonable period.
The purpose of information is to identify the primarily liable person under Section 120.
Information नहीं देने पर:
यदि owner/occupier:
• refuse करता है;
• या specified period में information नहीं देता,
तो Assessor inquiry करके Best Judgment Assessment कर सकता है।
If information is not given:
If the owner/occupier:
• refuses;
• or does not give information within the specified period,
the Assessor may make a Best Judgment Assessment after inquiry.
👨🏫 Important Term: Best Judgment Assessment — सर्वोत्तम निर्णय के आधार पर निर्धारण
👨🏫 Important Term: Best Judgment Assessment — determination based on best judgment
Section 115 — New Building
Section 115 — New Building
यदि कोई building: constructed, rebuilt, enlarged होती है, तो owner को Municipality को notice देना होगा।
Deadline: 1 Month
If any building is constructed, rebuilt, enlarged, the owner must give notice to the Municipality.
Deadline: 1 Month
1 Month किस date से?
Notice: completion date या occupation date — इनमें जो पहले हो — उससे एक महीने के भीतर देना है।
1 Month from which date?
Notice: from completion date or occupation date — whichever is earlier — within one month.
⚠️ Exam Trap: "Completion date से हमेशा 1 month" ❌ Correct: Occupation date पहले हो सकती है। ✅
⚠️ Exam Trap: "Always 1 month from completion date" ❌ Correct: Occupation date may be earlier. ✅
Section 115 — Penalty:
Notice न देने पर Municipality penalty लगा सकती है:
अधिकतम ₹500 या
building/enlargement पर 3 months के लिए payable tax का 10 गुना, जो अधिक हो।
Section 115 — Penalty:
For not giving notice, the Municipality may impose a penalty:
Maximum ₹500 or 10 times the tax payable for 3 months on the building/enlargement, whichever is greater.
👨🏫 Section 115 — Exam Formula:
New/Rebuilt/Enlarged Building → Notice within 1 month from: Completion OR Occupation — whichever earlier.
Failure: ₹500 OR 10× 3-month tax — Whichever is greater.
👨🏫 Section 115 — Exam Formula:
New/Rebuilt/Enlarged Building → Notice within 1 month from: Completion OR Occupation — whichever earlier.
Failure: ₹500 OR 10× 3-month tax — Whichever is greater.
Section 116 — Transfer of Title
Section 116 — Transfer of Title
यदि tax के लिए primarily liable व्यक्ति की title transfer होती है, तो Transferor और Transferee दोनों को Municipality को written notice देना है।
If there is transfer of title of the person primarily liable for tax, both the Transferor and Transferee must give written notice to the Municipality.
Death of Taxpayer:
यदि primarily liable person की death हो जाए: तो जिस व्यक्ति को title: heir या otherwise transfer होता है, उसे Municipality को transfer की notice देनी होगी।
Death of Taxpayer:
If the primarily liable person dies: then the person to whom the title is transferred — heir or otherwise — must give notice of transfer to the Municipality.
Section 117 — Notice Form
Section 117 — Notice Form
Transfer notice: Second Schedule या Third Schedule के prescribed form में दिया जाएगा।
Municipality आवश्यकता होने पर instrument of transfer या उसकी copy भी मांग सकती है।
Transfer notice: shall be given in the prescribed form of the Second Schedule or Third Schedule.
If required, the Municipality may also demand the instrument of transfer or a copy thereof.
Section 118 — Municipal Register
Section 118 — Municipal Register
जब transfer Municipality के knowledge में आता है: notice के माध्यम से या otherwise, और आवश्यक enquiry के बाद:
Transferee का नाम municipal register में पुराने primarily responsible व्यक्ति के स्थान पर substitute किया जाएगा।
When the transfer comes to the knowledge of the Municipality: through notice or otherwise, and after necessary enquiry:
The name of the Transferee shall be substituted in the municipal register in place of the old primarily responsible person.
Section 119 — Notice नहीं देने का परिणाम
Section 119 — Consequence of not giving Notice
यदि व्यक्ति title transfer कर देता है लेकिन Municipality को notice नहीं देता: तो वह tax liability से मुक्त नहीं होता।
वह taxes के लिए liable रहेगा: जब तक notice नहीं देता, या transfer municipal register में record नहीं हो जाता।
If a person transfers title but does not give notice to the Municipality: they are not discharged from tax liability.
They shall remain liable for taxes until they give notice, or the transfer is recorded in the municipal register.
Transferor और Transferee दोनों का संबंध:
Section 119 यह नहीं कहता कि notice न देने से transferee की liability खत्म हो जाती है।
बल्कि: transferee की liability भी unaffected रहती है।
और Municipality का property पर statutory claim भी प्रभावित नहीं होता।
Relationship between Transferor and Transferee:
Section 119 does not say that the transferee's liability is extinguished if notice is not given.
Rather: transferee's liability also remains unaffected.
And the Municipality's statutory claim on the property is also not affected.
👨🏫 Sections 116–119 — Transfer Flow:
Title Transfer → Transferor + Transferee → Written Notice → Second/Third Schedule → Municipality → Enquiry → Register Update → Transferee substituted
No notice? Transferor की liability continues.
👨🏫 Sections 116–119 — Transfer Flow:
Title Transfer → Transferor + Transferee → Written Notice → Second/Third Schedule → Municipality → Enquiry → Register Update → Transferee substituted
No notice? Transferor's liability continues.
Section 120 — Tax Primarily किससे?
Section 120 — From whom is Tax Primarily Leviable?
📖 Section 120 — EO/RO High-Value Provision
Buildings/lands पर imposed tax: सबसे पहले actual occupier से leviable होगा यदि वह:
• owner है;
• State Government leaseholder है;
• Municipality leaseholder है;
• किसी व्यक्ति का building lessee है।
Tax imposed on buildings/lands: shall be primarily leviable from the actual occupier if they are:
• owner;
• State Government leaseholder;
• Municipality leaseholder;
• lessee of a building from any person.
यदि Property Let है:
यदि property let है: Tax → Lessor
If Property is Let:
If property is let: Tax → Lessor
यदि Property Sub-let है:
यदि property sub-let है: Tax → Superior Lessor
If Property is Sub-let:
If property is sub-let: Tax → Superior Lessor
यदि Property Not Let है:
यदि property let नहीं है: Tax → वह व्यक्ति जिसमें right to let property vested है।
If Property is Not Let:
If property is not let: Tax → the person in whom the right to let the property is vested.
👨🏫 Primary Liability — MASTER TABLE:
Situation
Primarily liable
Occupier is owner
Actual occupier/owner
Occupier holds State lease
Actual occupier/leaseholder
Occupier holds Municipality lease
Actual occupier/leaseholder
Building lease from another person
Actual occupier/lessee
Property let
Lessor
Property sub-let
Superior lessor
Property not let
Person having right to let
👨🏫 Primary Liability — MASTER TABLE:
Situation
Primarily liable
Occupier is owner
Actual occupier/owner
Occupier holds State lease
Actual occupier/leaseholder
Occupier holds Municipality lease
Actual occupier/leaseholder
Building lease from another person
Actual occupier/lessee
Property let
Lessor
Property sub-let
Superior lessor
Property not let
Person having right to let
Secondary Recovery from Occupier:
यदि primarily liable person से tax recover नहीं हो पाता: तो prescribed proportion में Occupier of any part से tax recover किया जा सकता है।
Secondary Recovery from Occupier:
If the tax is not recoverable from the primarily liable person: the tax may be recovered from the Occupier of any part in the prescribed proportion.
Occupier को Credit:
यदि ऐसा occupier, जो primarily liable नहीं था, tax pay करता है, तो उसे primarily liable person के account में credit का अधिकार मिलता है।
Credit to Occupier:
If such occupier, who was not primarily liable, pays the tax, they get the right to credit in the account of the primarily liable person.
⚠️ Section 120 — Golden Formula:
Property Let → Lessor
Property Sub-let → Superior Lessor
Property Not Let → Person having right to let
Owner-occupier → Actual occupier
⚠️ Section 120 — Golden Formula:
Property Let → Lessor
Property Sub-let → Superior Lessor
Property Not Let → Person having right to let
Owner-occupier → Actual occupier
⚠️ Trap: Property let होने पर tax हमेशा tenant से primarily recover होगा। ❌ Correct: Section 120 के अनुसार सामान्य स्थिति में lessor primarily liable है। ✅
⚠️ Trap: Sub-let property में tax original owner से primarily leviable है। ❌ Correct:Superior lessor ✅
⚠️ Trap: When property is let, tax is always primarily recoverable from the tenant. ❌ Correct: Under Section 120, in normal circumstances, the lessor is primarily liable. ✅
⚠️ Trap: In sub-let property, tax is primarily leviable from the original owner. ❌ Correct:Superior lessor ✅
Section 102 taxes Municipality की इच्छा पर ही निर्भर हैं
State Government levy का direction दे सकती है
Section 102 taxes depend only on Municipality's will
State Government may direct levy
Section 103 tax के लिए केवल municipal resolution पर्याप्त
Section 108–109 की procedure लागू है
Only municipal resolution sufficient for Section 103 tax
Procedure of Sections 108–109 applies
Public objection के लिए 15 days
1 month
15 days for public objection
1 month
Tax notification केवल newspaper में publish
Official Gazette
Tax notification only in newspaper
Official Gazette
Tax yearly किसी भी date से शुरू हो सकता है
Specified quarterly dates: 1 April / 1 July / 1 October / 1 January
Tax can start from any date yearly
Specified quarterly dates: 1 April / 1 July / 1 October / 1 January
Development charge सामान्य Municipal Fund में मिलाकर खर्च
Separate account + no diversion
Development charge spent by mixing in general Municipal Fund
Separate account + no diversion
14 metres से कम residential building पर development charge
More than 14 metres residential trigger
Development charge on residential building less than 14 metres
More than 14 metres residential trigger
New building notice केवल completion date से 1 month
Completion या occupation — whichever earlier
New building notice only 1 month from completion date
Completion or occupation — whichever earlier
Title transfer के बाद पुराना taxpayer automatically मुक्त
Notice/record update तक liability continue
Old taxpayer automatically discharged after title transfer
Liability continues until notice/record update
Property let पर tax हमेशा tenant से
Lessor primarily liable, subject to Section 120
Tax always from tenant on let property
Lessor primarily liable, subject to Section 120
⚠️ 14. LEGAL TRAP BOX
⚠️ 14. LEGAL TRAP BOX
Trap 1: Section 102 taxes Municipality की इच्छा पर ही निर्भर हैं। ❌ State Government levy का direction दे सकती है। ✅
Trap 2: Section 103 का tax लगाने के लिए केवल municipal resolution पर्याप्त है। ❌ Section 108–109 की procedure लागू है। ✅
Trap 3: Public objection के लिए 15 days हैं। ❌ 1 month ✅
Trap 4: Tax notification केवल newspaper में publish करना पर्याप्त है। ❌ Official Gazette ✅
Trap 5: Tax yearly किसी भी date से शुरू हो सकता है। ❌ Specified quarterly dates: 1 April / 1 July / 1 October / 1 January ✅
Trap 6: Development charge सामान्य Municipal Fund में मिलाकर खर्च किया जा सकता है। ❌ Separate account + no diversion. ✅
Trap 7: 14 metres से कम residential building पर Section 106 automatically development charge लगता है। ❌ Section 106(1)(a) का specific residential trigger more than 14 metres है। ✅
Trap 8: New building की notice केवल completion date से 1 month में देनी है। ❌ Completion या occupation — whichever earlier. ✅
Trap 9: Title transfer के बाद पुराना taxpayer automatically tax liability से मुक्त हो जाता है। ❌ Notice/record update तक liability continue हो सकती है। ✅
Trap 10: Property let होने पर tax हमेशा tenant से primarily recover होगा। ❌ Section 120 के अनुसार सामान्य स्थिति में lessor primarily liable है। ✅
Trap 11: Sub-let property में tax original owner से primarily leviable है। ❌ Superior lessor ✅
Trap 12: State Government केवल tax rate बदल सकती है। ❌ Section 111 में circumstances के अनुसार: suspend / abolish / reduce की power भी है। ✅
Section 103 → Other taxes. V-B-L-C-P-A-F-P-S-C. Stamp-duty surcharge → maximum 10%.
Section 103 → Other taxes. V-B-L-C-P-A-F-P-S-C. Stamp-duty surcharge → maximum 10%.
Section 104 → User charges. D-S-P-S-C.
Section 104 → User charges. D-S-P-S-C.
Section 105 → Fees/fines.
Section 105 → Fees/fines.
Section 106 → Development charge. Residential trigger → >14 metres. Advance payment. Separate account → no diversion.
Section 106 → Development charge. Residential trigger → >14 metres. Advance payment. Separate account → no diversion.
Section 107 → exemptions.
Section 107 → exemptions.
Section 108 → preliminary tax procedure. Objection → one month.
Section 108 → preliminary tax procedure. Objection → one month.
Section 109 → Gazette notification.
Section 109 → Gazette notification.
Section 110 → alteration/abolition procedure.
Section 110 → alteration/abolition procedure.
Section 111 → State Government intervention.
Section 111 → State Government intervention.
Section 112 → Municipality suspension/abolition.
Section 112 → Municipality suspension/abolition.
Section 113 → Assessors.
Section 113 → Assessors.
Section 114 → information + best judgment.
Section 114 → information + best judgment.
Section 115 → new building notice. 1 month. Completion/occupation → whichever earlier. Penalty → ₹500 or 10× 3-month tax, whichever greater.
Section 115 → new building notice. 1 month. Completion/occupation → whichever earlier. Penalty → ₹500 or 10× 3-month tax, whichever greater.
Section 116 → transfer notice.
Section 116 → transfer notice.
Section 117 → Second/Third Schedule.
Section 117 → Second/Third Schedule.
Section 118 → transferee name substitution.
Section 118 → transferee name substitution.
Section 119 → liability continues without notice.
Section 119 → liability continues without notice.
Section 120 → primary tax liability.
Section 120 → primary tax liability.
⏱️ 17. FIVE-MINUTE MASTER REVISION
⏱️ 17. FIVE-MINUTE MASTER REVISION
Question
Answer
Question
Answer
Internal revenue कितने मुख्य प्रकार?
3
How many main types of internal revenue?
3
वे कौन से?
Tax, User Charge, Fee/Fine
What are they?
Tax, User Charge, Fee/Fine
Obligatory tax?
Section 102
Obligatory tax?
Section 102
Other tax?
Section 103
Other tax?
Section 103
User charge?
Section 104
User charge?
Section 104
Fees/fines?
Section 105
Fees/fines?
Section 105
Development charge?
Section 106
Development charge?
Section 106
Residential height trigger?
More than 14 m
Residential height trigger?
More than 14 m
Development charge payment?
In advance
Development charge payment?
In advance
Development charge account?
Separate
Development charge account?
Separate
Diversion?
Not permitted
Diversion?
Not permitted
Tax exemption?
Section 107
Tax exemption?
Section 107
New tax procedure?
Section 108–109
New tax procedure?
Section 108–109
Public objection?
1 month
Public objection?
1 month
Gazette?
Yes
Gazette?
Yes
Tax alteration?
Section 110
Tax alteration?
Section 110
State Government intervention?
Section 111
State Government intervention?
Section 111
Municipality abolition/suspension?
Section 112
Municipality abolition/suspension?
Section 112
Assessor?
State Government may appoint
Assessor?
State Government may appoint
Information failure?
Best judgment assessment
Information failure?
Best judgment assessment
New building notice?
1 month
New building notice?
1 month
Earlier date?
Completion/occupation, whichever earlier
Earlier date?
Completion/occupation, whichever earlier
Penalty?
₹500 or 10× 3-month tax, whichever greater
Penalty?
₹500 or 10× 3-month tax, whichever greater
Transfer notice?
Section 116
Transfer notice?
Section 116
Notice forms?
Second/Third Schedule
Notice forms?
Second/Third Schedule
Register update?
Section 118
Register update?
Section 118
No notice?
Liability continues
No notice?
Liability continues
Primary liability?
Section 120
Primary liability?
Section 120
🔄 18. COMPLETE TAXATION FLOW
🔄 18. COMPLETE TAXATION FLOW
MUNICIPAL REVENUE
│
├──TAX
│├──Obligatory — S.102
│└──Other — S.103
│
├──USER CHARGE — S.104
│
└──FEE/FINE — S.105
│
↓
DEVELOPMENT CHARGE — S.106
│
↓
TAX EXEMPTION — S.107
│
↓
TAX IMPOSITION PROCEDURE
│
┌──────┴──────┐
↓S.108S.109
Preliminary ProcedureGazette Notification
││
└──────┬──────┘
↓
TAX ASSESSMENT
│
S.113–120
│
↓
TAX LIABILITY
MUNICIPAL REVENUE
│
├──TAX
│├──Obligatory — S.102
│└──Other — S.103
│
├──USER CHARGE — S.104
│
└──FEE/FINE — S.105
│
↓
DEVELOPMENT CHARGE — S.106
│
↓
TAX EXEMPTION — S.107
│
↓
TAX IMPOSITION PROCEDURE
│
┌──────┴──────┐
↓S.108S.109
Preliminary ProcedureGazette Notification
││
└──────┬──────┘
↓
TAX ASSESSMENT
│
S.113–120
│
↓
TAX LIABILITY
⚠️ 19. CURRENT-POSITION CAUTION
⚠️ 19. CURRENT-POSITION CAUTION
VERY IMPORTANT — CURRENT-POSITION CAUTION:
Official Rajasthan LSG website पर Rajasthan Municipalities Act, 2009 का Hindi और English text उपलब्ध है।
लेकिन consolidated English PDF जिस पर section-by-section exact text आधारित है, वह स्वयं "Last Updated 5th October, 2019" दर्शाता है।
इसलिए: Act text और बाद के Rules / Notifications / Amendments को अलग-अलग verify करना आवश्यक है।
विशेषकर: property tax assessment, user charges, municipal valuation, fees, rates, procedural forms, recovery procedure में केवल bare Act के पुराने rate/amount को current मानना उचित नहीं होगा।
VERY IMPORTANT — CURRENT-POSITION CAUTION:
Hindi and English text of the Rajasthan Municipalities Act, 2009 is available on the official Rajasthan LSG website.
But the consolidated English PDF on which the section-by-section exact text is based itself shows "Last Updated 5th October, 2019".
Therefore: The Act text and later Rules / Notifications / Amendments must be verified separately.
Especially: property tax assessment, user charges, municipal valuation, fees, rates, procedural forms, recovery procedure — it would not be appropriate to consider only the old rate/amount from the bare Act as current.
📚 20. OFFICIAL RPSC CONNECTION
📚 20. OFFICIAL RPSC CONNECTION
RPSC की official website पर:
RO Grade-II & EO Grade-IV Competitive Re-Exam 2022 का paper 23 March 2025 को आयोजित हुआ था और final answer key 22 July 2025 को प्रकाशित हुई।
इसलिए हमारी RASA2Z reference book में taxation के लिए केवल section numbers नहीं, बल्कि:
Section + Procedure + Authority + Time Limit + Numerical Provision + PYQ Pattern को एक साथ याद करना चाहिए।
On the official RPSC website:
The RO Grade-II & EO Grade-IV Competitive Re-Exam 2022 paper was conducted on 23 March 2025 and the final answer key was published on 22 July 2025.
Therefore, in our RASA2Z reference book, for taxation, we should remember not just section numbers, but: