Hi

Occupier will have to pay the tax of the property from the date they have purchased the property and before the property was sold the tax have to be paid by the developers.

Thank You

The liability of the buyers to pay contibutortry proeprty tax arises from the date of handing over of ready possession of the proeprty.

Once the consideration is apd and property is ready for occupation by the buyer the liability of the owner to pay contributory proeprty tax can not be delayed anymore.

You can deliver possession only after obtaining OC

You can charge property taxes from December 2017 onwards

Builder has to pay property taxes prior to December 2017

1. The buyer is liable to pay the property tax from the date of delivery of possession. ANy property tax payable before that date has to be borne by the builder.

2. Furthermore, without OC the possession cannot be granted.

1) municipal corporation cannot levy property tax before issue of OC

2) inform Municipal corporation that OC has been issued in December only and you cannot be called upon to pay P Tax from july 2017 onwards

Once the OC and possession have been handed over to the buyer, then it becomes the duty of the owners to pay the municipal and other taxes.

You may issue notice to the buyers to pay the tax from the date of handing over possession to them

But if this is the case then why muncipal corporation levies the property tax before OC.and OC gets delayed due to many factors even if the building is complete n ready for possn.

You can write back to the Municipal authorities about the delay in rendering OC hence the taxes are applicable from the date of giving OC only and not before that.

Consult a lawyer and issue a legal notice on this.