{"id":17788,"date":"2026-06-27T10:15:22","date_gmt":"2026-06-27T04:45:22","guid":{"rendered":"https:\/\/service-public.in\/?p=17788"},"modified":"2026-06-27T10:15:31","modified_gmt":"2026-06-27T04:45:31","slug":"%e0%ae%95%e0%ae%be%e0%ae%b2%e0%ae%bf-%e0%ae%a8%e0%ae%bf%e0%ae%b2%e0%ae%a4%e0%af%8d%e0%ae%a4%e0%ae%bf%e0%ae%b1%e0%af%8d%e0%ae%95%e0%af%81-%e0%ae%b5%e0%ae%b0%e0%ae%bf-%e0%ae%b5%e0%ae%bf%e0%ae%a4","status":"publish","type":"post","link":"https:\/\/service-public.in\/?p=17788","title":{"rendered":"\u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bbe? (Vacant Land Tax \u2013 VLT) \u0b8e\u0ba9\u0bcd\u0bb1\u0bbe\u0bb2\u0bcd \u0b8e\u0ba9\u0bcd\u0ba9?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>&#x1f4e2;\u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2 \u0bb5\u0bb0\u0bbf (Vacant Land Tax \u2013 VLT) \u0b8e\u0ba9\u0bcd\u0bb1\u0bbe\u0bb2\u0bcd \u0b8e\u0ba9\u0bcd\u0ba9?<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0baa\u0bb2\u0bb0\u0bcd \u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b9f\u0bc8\u0baf \u0baa\u0bc6\u0baf\u0bb0\u0bbf\u0bb2\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0bae\u0ba9\u0bc8 (Vacant Plot) \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0bae\u0bcd \u0bb5\u0bc8\u0ba4\u0bcd\u0ba4\u0bc1\u0bb3\u0bcd\u0bb3\u0ba9\u0bb0\u0bcd. \u0b85\u0ba8\u0bcd\u0ba4 \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \u0b85\u0bb2\u0bc1\u0bb5\u0bb2\u0b95\u0bae\u0bcd \u0bae\u0bc2\u0bb2\u0bae\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2 \u0bb5\u0bb0\u0bbf (Vacant Land Tax \u2013 VLT) \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0bb5\u0bc7\u0bb1\u0bc1 \u0baa\u0bc6\u0baf\u0bb0\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf \u0b95\u0bc7\u0b9f\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd \u0baa\u0bcb\u0ba4\u0bc1, \u0b9a\u0b9f\u0bcd\u0b9f\u0baa\u0bcd\u0baa\u0b9f\u0bbf \u0b87\u0ba8\u0bcd\u0ba4 \u0bb5\u0bb0\u0bbf\u0baf\u0bc8 \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bbe? \u0b8e\u0ba9\u0bcd\u0bb1 \u0b9a\u0ba8\u0bcd\u0ba4\u0bc7\u0b95\u0bae\u0bcd \u0baa\u0bca\u0ba4\u0bc1\u0bae\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0b9f\u0bc8\u0baf\u0bc7 \u0b89\u0bb3\u0bcd\u0bb3\u0ba4\u0bc1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b87\u0ba4\u0bb1\u0bcd\u0b95\u0bbe\u0ba9 \u0b9a\u0b9f\u0bcd\u0b9f \u0ba8\u0bbf\u0bb2\u0bc8\u0baf\u0bc8 \u0bae\u0bc1\u0bb4\u0bc1\u0bae\u0bc8\u0baf\u0bbe\u0b95 \u0baa\u0bbe\u0bb0\u0bcd\u0baa\u0bcd\u0baa\u0bcb\u0bae\u0bcd.<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>1. \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bbe?<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0baa\u0ba4\u0bbf\u0bb2\u0bcd: \u0b9a\u0b9f\u0bcd\u0b9f \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd \u0b87\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd \u0bae\u0b9f\u0bcd\u0b9f\u0bc1\u0bae\u0bc7 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bcd.<br>\u0b87\u0ba8\u0bcd\u0ba4\u0bbf\u0baf \u0b85\u0bb0\u0b9a\u0bbf\u0baf\u0bb2\u0bae\u0bc8\u0baa\u0bcd\u0baa\u0bc1\u0b9a\u0bcd \u0b9a\u0b9f\u0bcd\u0b9f\u0bae\u0bcd Article 265 \u0b95\u0bc2\u0bb1\u0bc1\u0bb5\u0ba4\u0bc1:<br>\u201cNo tax shall be levied or collected except by authority of law.\u201d<br>\u0b85\u0ba4\u0bbe\u0bb5\u0ba4\u0bc1,<br>\u0b9a\u0b9f\u0bcd\u0b9f\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0bae\u0bc2\u0bb2\u0bae\u0bcd \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd \u0bb5\u0bb4\u0b99\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bbe\u0bae\u0bb2\u0bcd \u0b8e\u0ba8\u0bcd\u0ba4 \u0b92\u0bb0\u0bc1 \u0bb5\u0bb0\u0bbf\u0baf\u0bc8\u0baf\u0bc1\u0bae\u0bcd \u0b85\u0bb0\u0b9a\u0bc1 \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0b89\u0bb3\u0bcd\u0bb3\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \u0b85\u0bae\u0bc8\u0baa\u0bcd\u0baa\u0bc1 \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95\u0bb5\u0bcb \u0bb5\u0b9a\u0bc2\u0bb2\u0bbf\u0b95\u0bcd\u0b95\u0bb5\u0bcb \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bbe\u0ba4\u0bc1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0b8e\u0ba9\u0bb5\u0bc7 , \u0b92\u0bb0\u0bc1 \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 :<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b85\u0ba4\u0bb1\u0bcd\u0b95\u0bbe\u0ba9 \u0b9a\u0b9f\u0bcd\u0b9f \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd \u0b87\u0bb0\u0bc1\u0b95\u0bcd\u0b95 \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b85\u0bb0\u0b9a\u0bbe\u0ba3\u0bc8 \/ \u0bb5\u0bbf\u0ba4\u0bbf\u0bae\u0bc1\u0bb1\u0bc8 \u0b87\u0bb0\u0bc1\u0b95\u0bcd\u0b95 \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b89\u0bb0\u0bbf\u0baf \u0ba8\u0b9f\u0bc8\u0bae\u0bc1\u0bb1\u0bc8 \u0baa\u0bbf\u0ba9\u0bcd\u0baa\u0bb1\u0bcd\u0bb1\u0baa\u0bcd\u0baa\u0b9f \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd.<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>2. \u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf\u0baf\u0bbf\u0bb2\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 VLT \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bbe?<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0ba4\u0bae\u0bbf\u0bb4\u0bcd\u0ba8\u0bbe\u0b9f\u0bc1 \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf\u0b95\u0bb3\u0bcd \u0b9a\u0b9f\u0bcd\u0b9f\u0bae\u0bcd, 1994 (Tamil Nadu Panchayats Act, 1994)<br>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 171 \u2013 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95\u0bc1\u0bae\u0bcd \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd<br>\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 171-\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd :<br>\u0b92\u0bb5\u0bcd\u0bb5\u0bca\u0bb0\u0bc1 \u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf\u0baf\u0bc1\u0bae\u0bcd Panchayat Village-\u0bb2\u0bcd House Tax (\u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bbf) \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0b87\u0ba4\u0ba9\u0bcd \u0baa\u0bca\u0bb0\u0bc1\u0bb3\u0bcd :<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b95\u0b9f\u0bcd\u0b9f\u0bbf\u0b9f\u0bae\u0bcd \u0b89\u0bb3\u0bcd\u0bb3 \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95\u0bc1\u0bae\u0bcd \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd \u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf\u0b95\u0bcd\u0b95\u0bc1 \u0b89\u0bb3\u0bcd\u0bb3\u0ba4\u0bc1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0b86\u0ba9\u0bbe\u0bb2\u0bcd,<\/em><br><em>\u0b95\u0b9f\u0bcd\u0b9f\u0bbf\u0b9f\u0bae\u0bcd \u0b87\u0bb2\u0bcd\u0bb2\u0bbe\u0ba4 \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0bae\u0b9f\u0bcd\u0b9f\u0bc1\u0bae\u0bcd<\/em><br><em>Vacant Land Tax \u0b8e\u0ba9\u0bcd\u0bb1 \u0baa\u0bc6\u0baf\u0bb0\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd \u0b8e\u0ba9\u0bcd\u0bb1\u0bc1 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 171-\u0bb2\u0bcd \u0ba8\u0bc7\u0bb0\u0b9f\u0bbf \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd \u0bb5\u0bb4\u0b99\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bb5\u0bbf\u0bb2\u0bcd\u0bb2\u0bc8.<\/em><br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>3. \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bc1 172 \u2013 \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bbf \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bc1<\/em><br><em>Tamil Nadu Panchayats Act, 1994 \u2013 Section 172<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0b87\u0ba8\u0bcd\u0ba4 \u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bbf\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd :<\/em><br>\u0b95\u0b9f\u0bcd\u0b9f\u0bbf\u0b9f\u0bae\u0bcd<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b95\u0bc1\u0b9f\u0bbf\u0baf\u0bbf\u0bb0\u0bc1\u0baa\u0bcd\u0baa\u0bc1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b95\u0b9f\u0bcd\u0b9f\u0bbf\u0b9f \u0baa\u0baf\u0ba9\u0bcd\u0baa\u0bbe\u0b9f\u0bc1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b85\u0b9f\u0bbf\u0baa\u0bcd\u0baa\u0b9f\u0bc8\u0baf\u0bbf\u0bb2\u0bcd \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bbf \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bc1 \u0b9a\u0bc6\u0baf\u0bcd\u0baf\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0b95\u0bbf\u0bb1\u0ba4\u0bc1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b95\u0b9f\u0bcd\u0b9f\u0bbf\u0b9f\u0bae\u0bcd \u0b87\u0bb2\u0bcd\u0bb2\u0bbe\u0ba4 \u0bb5\u0bc6\u0bb1\u0bc1\u0bae\u0bcd \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bc8 \u0bb5\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0bb5\u0bb0\u0bbf \u0b8e\u0ba9\u0bcd\u0bb1 \u0baa\u0bc6\u0baf\u0bb0\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bbe\u0ba4\u0bc1.<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>4. \u0baa\u0bc7\u0bb0\u0bc2\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \/ \u0ba8\u0b95\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \u0baa\u0b95\u0bc1\u0ba4\u0bbf\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2 \u0bb5\u0bb0\u0bbf<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Tamil Nadu Town Panchayats, Municipalities and Municipal Corporations (Levy of Property Tax on Vacant Land) Rules, 2009<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0b87\u0ba8\u0bcd\u0ba4 \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bb3\u0bbf\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd :<\/em><br>\u0baa\u0bc7\u0bb0\u0bc2\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0ba8\u0b95\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0bae\u0bbe\u0ba8\u0b95\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0baa\u0b95\u0bc1\u0ba4\u0bbf\u0b95\u0bb3\u0bbf\u0bb2\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0b9a\u0bca\u0ba4\u0bcd\u0ba4\u0bc1 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95\u0bc1\u0bae\u0bcd \u0ba8\u0b9f\u0bc8\u0bae\u0bc1\u0bb1\u0bc8 \u0b89\u0bb3\u0bcd\u0bb3\u0ba4\u0bc1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b86\u0ba9\u0bbe\u0bb2\u0bcd \u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf\u0b95\u0bcd\u0b95\u0bc1 \u0b87\u0ba4\u0bc7 \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bb3\u0bcd \u0ba8\u0bc7\u0bb0\u0b9f\u0bbf\u0baf\u0bbe\u0b95 \u0baa\u0bca\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bc1\u0bae\u0bbe \u0b8e\u0ba9\u0bcd\u0baa\u0ba4\u0bc1 \u0b9a\u0b9f\u0bcd\u0b9f \u0b85\u0b9f\u0bbf\u0baa\u0bcd\u0baa\u0b9f\u0bc8\u0baf\u0bbf\u0bb2\u0bcd \u0baa\u0bbe\u0bb0\u0bcd\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd.<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>5. \u0b89\u0b9a\u0bcd\u0b9a \u0ba8\u0bc0\u0ba4\u0bbf\u0bae\u0ba9\u0bcd\u0bb1 \u0bae\u0bc1\u0b95\u0bcd\u0b95\u0bbf\u0baf \u0ba4\u0bc0\u0bb0\u0bcd\u0baa\u0bcd\u0baa\u0bc1<\/em><br>State of Rajasthan Vs. Basant Nahata<br>(2005) 12 SCC 77<br>\u0b89\u0b9a\u0bcd\u0b9a \u0ba8\u0bc0\u0ba4\u0bbf\u0bae\u0ba9\u0bcd\u0bb1\u0bae\u0bcd :<br>\u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc1 \u0b8e\u0ba9\u0bcd\u0baa\u0ba4\u0bc1 \u0b9a\u0b9f\u0bcd\u0b9f \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0b85\u0b9f\u0bbf\u0baa\u0bcd\u0baa\u0b9f\u0bc8\u0baf\u0bbf\u0bb2\u0bcd \u0bae\u0b9f\u0bcd\u0b9f\u0bc1\u0bae\u0bc7 \u0b87\u0bb0\u0bc1\u0b95\u0bcd\u0b95 \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd \u0b8e\u0ba9\u0bcd\u0bb1\u0bc1 \u0ba4\u0bc6\u0bb3\u0bbf\u0bb5\u0bc1\u0baa\u0b9f\u0bc1\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0ba4\u0bc1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b9a\u0b9f\u0bcd\u0b9f \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd \u0b87\u0bb2\u0bcd\u0bb2\u0bbe\u0bae\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf \u0bb5\u0b9a\u0bc2\u0bb2\u0bbf\u0baa\u0bcd\u0baa\u0ba4\u0bc1 \u0b9a\u0bc6\u0bb2\u0bcd\u0bb2\u0bbe\u0ba4\u0bc1 \u0b8e\u0ba9\u0bcd\u0bb1 \u0b95\u0bca\u0bb3\u0bcd\u0b95\u0bc8\u0baf\u0bc8 \u0bb5\u0bb2\u0bbf\u0baf\u0bc1\u0bb1\u0bc1\u0ba4\u0bcd\u0ba4\u0bbf\u0baf\u0ba4\u0bc1.<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>6. \u0b9a\u0bc6\u0ba9\u0bcd\u0ba9\u0bc8 \u0b89\u0baf\u0bb0\u0bcd\u0ba8\u0bc0\u0ba4\u0bbf\u0bae\u0ba9\u0bcd\u0bb1 \u0ba4\u0bc0\u0bb0\u0bcd\u0baa\u0bcd\u0baa\u0bc1<\/em><br>*Kamaraj college of Engineering and Technology *Vs. District Collector*<br><em>\u0b9a\u0bc6\u0ba9\u0bcd\u0ba9\u0bc8<\/em> <em>\u0b89\u0baf\u0bb0\u0bcd\u0ba8\u0bc0\u0ba4\u0bbf\u0bae\u0ba9\u0bcd\u0bb1\u0bae\u0bcd :<\/em><br>\u0b89\u0bb3\u0bcd\u0bb3\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \u0b85\u0bae\u0bc8\u0baa\u0bcd\u0baa\u0bc1\u0b95\u0bb3\u0bcd \u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b95\u0bcd\u0b95\u0bc1 \u0bb5\u0bb4\u0b99\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f \u0b9a\u0b9f\u0bcd\u0b9f \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0ba4\u0bcd\u0ba4\u0bbf\u0ba9\u0bcd \u0bb5\u0bb0\u0bae\u0bcd\u0baa\u0bbf\u0bb1\u0bcd\u0b95\u0bc1\u0bb3\u0bcd \u0bae\u0b9f\u0bcd\u0b9f\u0bc1\u0bae\u0bc7 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bcd \u0b8e\u0ba9\u0bcd\u0bb1\u0bc1 \u0b95\u0bc2\u0bb1\u0bbf\u0baf\u0ba4\u0bc1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd \u0b87\u0bb2\u0bcd\u0bb2\u0bbe\u0ba4 \u0b87\u0b9f\u0ba4\u0bcd\u0ba4\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf \u0b95\u0bcb\u0bb0 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bbe\u0ba4\u0bc1 \u0b8e\u0ba9\u0bcd\u0bb1 \u0b9a\u0b9f\u0bcd\u0b9f\u0b95\u0bcd \u0b95\u0bca\u0bb3\u0bcd\u0b95\u0bc8\u0baf\u0bc8 \u0b89\u0bb1\u0bc1\u0ba4\u0bbf \u0b9a\u0bc6\u0baf\u0bcd\u0ba4\u0ba4\u0bc1.<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>7. \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0bb5\u0bb0\u0bbf \u0b95\u0bc7\u0b9f\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0bbe\u0bb2\u0bcd \u0b8e\u0ba9\u0bcd\u0ba9 \u0b9a\u0bc6\u0baf\u0bcd\u0baf \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd?<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bbf\u0b95\u0bb3\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0bb5\u0bb0\u0bbf \u0b95\u0bc7\u0b9f\u0bcd\u0b9f\u0bbe\u0bb2\u0bcd:<br>\u0b89\u0bb0\u0bbf\u0bae\u0bc8\u0baf\u0bbe\u0bb3\u0bb0\u0bcd \u0b95\u0bc0\u0bb4\u0bcd\u0b95\u0ba3\u0bcd\u0b9f\u0bb5\u0bb1\u0bcd\u0bb1\u0bc8<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0b95\u0bc7\u0b9f\u0bcd\u0b95\u0bb2\u0bbe\u0bae\u0bcd :<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b8e\u0ba8\u0bcd\u0ba4 \u0b9a\u0b9f\u0bcd\u0b9f\u0baa\u0bcd\u0baa\u0bbf\u0bb0\u0bbf\u0bb5\u0bbf\u0ba9\u0bcd \u0b95\u0bc0\u0bb4\u0bcd \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0b95\u0bbf\u0bb1\u0ba4\u0bc1?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b85\u0ba4\u0bb1\u0bcd\u0b95\u0bbe\u0ba9 \u0b85\u0bb0\u0b9a\u0bbe\u0ba3\u0bc8 (G.O) \u0b8e\u0ba4\u0bc1?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \u0ba4\u0bc0\u0bb0\u0bcd\u0bae\u0bbe\u0ba9\u0bae\u0bcd \u0b89\u0bb3\u0bcd\u0bb3\u0ba4\u0bbe?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0bb5\u0bb0\u0bbf \u0bae\u0ba4\u0bbf\u0baa\u0bcd\u0baa\u0bc0\u0b9f\u0bcd\u0b9f\u0bc1 \u0b86\u0ba3\u0bc8 (Assessment Order) \u0bb5\u0bb4\u0b99\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0bc1\u0bb3\u0bcd\u0bb3\u0ba4\u0bbe?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0bb5\u0bb0\u0bbf \u0b95\u0ba3\u0b95\u0bcd\u0b95\u0bc0\u0b9f\u0bc1 \u0b8e\u0baa\u0bcd\u0baa\u0b9f\u0bbf \u0b9a\u0bc6\u0baf\u0bcd\u0baf\u0baa\u0bcd\u0baa\u0b9f\u0bcd\u0b9f\u0ba4\u0bc1?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b8e\u0ba9\u0bcd\u0baa\u0ba4\u0bc8 \u0b8e\u0bb4\u0bc1\u0ba4\u0bcd\u0ba4\u0bc1\u0baa\u0bcd\u0baa\u0bc2\u0bb0\u0bcd\u0bb5\u0bae\u0bbe\u0b95 \u0baa\u0bc6\u0bb1 \u0bb5\u0bc7\u0ba3\u0bcd\u0b9f\u0bc1\u0bae\u0bcd.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em>8. \u0b9a\u0b9f\u0bcd\u0b9f \u0bae\u0bc1\u0b9f\u0bbf\u0bb5\u0bc1<\/em><br><em>\u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf<\/em> <em>\u0baa\u0b95\u0bc1\u0ba4\u0bbf\u0baf\u0bbf\u0bb2\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0bae\u0bcd \u0b89\u0bb3\u0bcd\u0bb3\u0ba4\u0bc1 \u0b8e\u0ba9\u0bcd\u0baa\u0ba4\u0bb1\u0bcd\u0b95\u0bbe\u0b95<\/em> <em>\u0bae\u0b9f\u0bcd\u0b9f\u0bc1\u0bae\u0bcd \u0ba4\u0bbe\u0ba9\u0bbe\u0b95\u0bb5\u0bc7 Vacant Land Tax \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95<\/em> <em>\u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bbe\u0ba4\u0bc1.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u0b85\u0ba8\u0bcd\u0ba4 \u0bb5\u0bb0\u0bbf\u0b95\u0bcd\u0b95\u0bc1 :<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#x2714;&#xfe0f; \u0b9a\u0b9f\u0bcd\u0b9f \u0b85\u0ba4\u0bbf\u0b95\u0bbe\u0bb0\u0bae\u0bcd<br>&#x2714;&#xfe0f; \u0b89\u0bb0\u0bbf\u0baf \u0bb5\u0bbf\u0ba4\u0bbf\u0bae\u0bc1\u0bb1\u0bc8<br>&#x2714;&#xfe0f; \u0b85\u0bb0\u0b9a\u0bbe\u0ba3\u0bc8<br>&#x2714;&#xfe0f; \u0ba8\u0b9f\u0bc8\u0bae\u0bc1\u0bb1\u0bc8<br>\u0b87\u0bb0\u0bc1\u0ba8\u0bcd\u0ba4\u0bbe\u0bb2\u0bcd \u0bae\u0b9f\u0bcd\u0b9f\u0bc1\u0bae\u0bc7 \u0bb5\u0bb0\u0bbf \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bcd.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0b87\u0bb5\u0bc8 \u0b87\u0bb2\u0bcd\u0bb2\u0bbe\u0bae\u0bb2\u0bcd \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd \u0bb5\u0bb0\u0bbf \u0b9a\u0b9f\u0bcd\u0b9f \u0bb0\u0bc0\u0ba4\u0bbf\u0baf\u0bbe\u0b95 \u0b95\u0bc7\u0bb3\u0bcd\u0bb5\u0bbf\u0b95\u0bcd\u0b95\u0bc1\u0b9f\u0bcd\u0baa\u0b9f\u0bc1\u0ba4\u0bcd\u0ba4\u0baa\u0bcd\u0baa\u0b9f\u0bb2\u0bbe\u0bae\u0bcd.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n","protected":false},"excerpt":{"rendered":"<p>&#x1f4e2;\u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2 \u0bb5\u0bb0\u0bbf (Vacant Land Tax \u2013 VLT) \u0b8e\u0ba9\u0bcd\u0bb1\u0bbe\u0bb2\u0bcd \u0b8e\u0ba9\u0bcd\u0ba9? \u0baa\u0bb2\u0bb0\u0bcd \u0ba4\u0b99\u0bcd\u0b95\u0bb3\u0bc1\u0b9f\u0bc8\u0baf \u0baa\u0bc6\u0baf\u0bb0\u0bbf\u0bb2\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0bae\u0ba9\u0bc8 (Vacant Plot) \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2\u0bae\u0bcd \u0bb5\u0bc8\u0ba4\u0bcd\u0ba4\u0bc1\u0bb3\u0bcd\u0bb3\u0ba9\u0bb0\u0bcd. \u0b85\u0ba8\u0bcd\u0ba4 \u0ba8\u0bbf\u0bb2\u0ba4\u0bcd\u0ba4\u0bbf\u0bb1\u0bcd\u0b95\u0bc1 \u0b95\u0bbf\u0bb0\u0bbe\u0bae \u0b8a\u0bb0\u0bbe\u0b9f\u0bcd\u0b9a\u0bbf \u0b85\u0bb2\u0bc1\u0bb5\u0bb2\u0b95\u0bae\u0bcd \u0bae\u0bc2\u0bb2\u0bae\u0bcd \u0b95\u0bbe\u0bb2\u0bbf \u0ba8\u0bbf\u0bb2 \u0bb5\u0bb0\u0bbf (Vacant Land Tax \u2013 VLT) \u0b85\u0bb2\u0bcd\u0bb2\u0ba4\u0bc1 \u0bb5\u0bc7\u0bb1\u0bc1 \u0baa\u0bc6\u0baf\u0bb0\u0bbf\u0bb2\u0bcd \u0bb5\u0bb0\u0bbf \u0b95\u0bc7\u0b9f\u0bcd\u0b95\u0baa\u0bcd\u0baa\u0b9f\u0bc1\u0bae\u0bcd \u0baa\u0bcb\u0ba4\u0bc1, \u0b9a\u0b9f\u0bcd\u0b9f\u0baa\u0bcd\u0baa\u0b9f\u0bbf \u0b87\u0ba8\u0bcd\u0ba4 \u0bb5\u0bb0\u0bbf\u0baf\u0bc8 \u0bb5\u0bbf\u0ba4\u0bbf\u0b95\u0bcd\u0b95 \u0bae\u0bc1\u0b9f\u0bbf\u0baf\u0bc1\u0bae\u0bbe? \u0b8e\u0ba9\u0bcd\u0bb1 \u0b9a\u0ba8\u0bcd\u0ba4\u0bc7\u0b95\u0bae\u0bcd \u0baa\u0bca\u0ba4\u0bc1\u0bae\u0b95\u0bcd\u0b95\u0bb3\u0bbf\u0b9f\u0bc8\u0baf\u0bc7 \u0b89\u0bb3\u0bcd\u0bb3\u0ba4\u0bc1. \u0b87\u0ba4\u0bb1\u0bcd\u0b95\u0bbe\u0ba9 \u0b9a\u0b9f\u0bcd\u0b9f \u0ba8\u0bbf\u0bb2\u0bc8\u0baf\u0bc8 \u0bae\u0bc1\u0bb4\u0bc1\u0bae\u0bc8\u0baf\u0bbe\u0b95 \u0baa\u0bbe\u0bb0\u0bcd\u0baa\u0bcd\u0baa\u0bcb\u0bae\u0bcd.\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501 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