The following mail was sent by a member of a different Y-group with
reference to Property tax on apartment complexes. I am not aware of any
inspector or official having raised this point yet.

Now, the idea of the SBA in apartment complexes is to account for all the
common areas and apportion them amongst the apartments in proportion to
their respective floor areas. As such, it is not clear why this specific
provision has been introduced other than to cause confusion.

Does any one know of any instance where this matter has come up?

Muralidhar Rao.

Dear All

The SAS Handbook 2008-09 to 2010-11 Page 3 Annexure-1 Table 1 section b
reads as follows

" In respect of apartments/flats the owner or occupier and such other person
like the Apartment Association, Society etc who administer the common
facilities like manager office,club house swimming pool canteen,health club
gym etc shall file a return and pay property tax for such areas ( facility
area )"

This seems to imply that the association will have to file separately and
also that individual apartments need to file on an actual apartment area
basis and not on the SBA. This information may have to extracted from the
sale deed/ deed of declaration

Can the MC please look into this? Is the association preparing to file
separately for common areas?

It will be best if we can persuade the authorities to allow us to file on
the basis of SBA and waive the separate filing by the association. That
however may be required in writing.

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