Sir, Dr S Subrahmanya, The Bruhat Bangalore Mahanagara Palike (BBMP) Commissioner has tried to justify his action of shifting the property tax system from rental to capital value system by quoting Entry 86,82 of List I and Entry 49 of List II of the 7th schedule (wherein power allocation is made) of the Indian Constitution.
It is admitted that Entry 86 is fully and exclusively in the domain of the Centre and deriving power from this entry, the Central Government has been enacting laws to levy taxes like wealth tax, estate duty, gift tax and capital gains tax etc.
There is presumption of the law that the State cannot encroach upon or force itself to share the power exclusively vested in the Central Government.
It is significant that the word capital value is missing in Entry 49.
If the State or the local body passes any law infringing the above legal presumption, then that change in law becomes invalid and therefore the Commissioner’s justification based on such enactment fails to hold water. L C SAMUEL, Bangalore
Amount matters
Sir, Apropos the BBMP Commissioner’s clarifications on property tax (DH, Mar 10), what is of concern to property owners is not the methodology for the tax calculation but the amount payable as tax. In the older areas in Bangalore, which have so far been exempted from the Capital Value System (CVS) method, there are thousands of property owners who have either inherited their properties or have purchased them decades ago when values were only a fraction of what it is now. Majority of such owners live on meagre incomes. The BBMP should ensure that the tax under CVS does not exceed that of the present system by more than a reasonable percentage. C J M MATHEW
Bangalore
Eye-opener Sir, The article on capital value to be used for property tax assessment (DH, Mar 14) was an eye-opener. It would put a heavy burden on senior citizens. In principle also, it is faulty as the capital value is notional and accrues only if property is sold, in which case there is an appropriate mechanism for taxing capital gains. The welfare associations should get together and decide on the future course of action. We should challenge this new system in the court of law and boycott the payment of property tax, until it is formulated on a more meaningful basis. M N Subba Rao
Bangalore
Regular affair
Sir, Regarding the editorial Unlawful politics, (DH, Mar 12), it has become a regular affair for the CPM to indulge in vandalism, street fights and other types of oppressive measures to put down their opponents wherever they have the majority. Apart from party cadres, youth wings are also very frequently used in stoning buildings and breaking tables, chairs and cars of their opponents. If the vandalism and the hooliganism unleashed by the BJP in places of their majority help to open the eyes of Marxists to realise their political insignificance, it will be a great blessing in disguise for the nation. K M PETER
Bangalore
Inland letters
Sir, The newly introduced inland letters by the post office are not convenient for the public. After folding them, as directed (in three folds); they are cut open in three pieces and often some lines are missed by the addressies. The previous pattern in two folds, was better and convenient for the user. The authorities may kindly reintroduce the previous letter cards. S S PUNEKAR
Suratkal
