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Method of Property Tax 

Method Of Property Tax Assessment 
Under section 100 of Chennai City Municipal Corporation Act 1919, the concept of reasonable letting value (R.L.V.) is being adopted for arriving at the annual rental value and the Half yearly tax for the properties within the limits of Chennai City.
To calculate the half yearly tax for a particular property, the annual value of that property is to be evaluated and to arrive at the annual value, the monthly rental value is to be arrived at. In order to fix the monthly rental value, the plinth area of the property and basic rate of that particular street is necessary.
Prior to 199394 (General Revision of Property tax), the assessing authorities had total discretion in fixing the rental value in the absence of basic rates for arriving at the property tax . There was
no transparency in the assessment of the properties in the city.
In Greater Chennai Corporation, the Residential properties are classified into 172 locations and the NonResidential properties are classified
into 274 locations.Thus, separate Basic Rates have been fixed for Residential and NonResidential localities.
A survey was conducted during 199293 and based on the survey, the basic rental values per sq. ft. have been arrived at for the different locations identified in Chennai City.
Based on this the Basic rates were arrived at In respect of Residential Properties, the Basic Rate ranges from minimum of Rs.0.60 to maximum of Rs.2.40 per Sq.ft and for NonResidential Properties, it ranges from minimum of Rs.4.00 to maximum of Rs.12.00 per Sq.ft.
The basic rates have been furnished ward wise / street wise for both residential and nonresidential properties separately so that the property owners can easily locate the basic rates for the properties concerned. Pl. see Property Tax Calculator.
In the case of a particular building having both residential and nonresidential portions, the basics rates applicable to residential and nonresidential properties of that street will apply for the plinth area of residential portion and nonresidential portion respectively.
The assessment of property tax is based on the following factors with reference to any property.
 Plinth Area
 Basic rate of the particular street
 Usage of the Building (Residential or nonresidential)
 Nature of occupancy (Owner or Tenant)
 Age of the Building
The basic rates given are with reference to Tenant Occupation and if it is in Owner's occupation, rebate will be allowed.
Concessions: The following concessions are allowed while calculating the property tax:
1. Owner's Occupation: If the whole or part of any property is under owner's occupation, then, 25% of the monthly rental value will be allowed as rebate for the residential portions and 10% for the nonresidential portions.
2. Semipermanent buildings: 20% rebate is allowed over the monthly rental value for semi permanent buildings, i.e. tiled, asbestos, thatched roofing, etc. except Terraced Roofing of a particular building or portion.)
3. Depreciation: Depreciation is allowed for the age of the building at 1% for each year for the buildings more than 5 years old subject to a maximum rebate of 25%.
The property owners can calculate their property tax based on the given basic rate and can also use the property tax calculator available at Greater Chennai Corporation website http://www.chennaicorporation.gov.in to calculate the Property tax and to verify the correctness of the assessment made by the Greater Chennai Corporation.
Step 1: The rental value will be calculated by multiplying the plinth area of any particular Building with the Basic rate of the street in which the building is located.
Step 2: To arrive at Annual Value of any building, multiply the Monthly Rental Value with the Common factor of 10.92, (the method of calculation of the annual value in general has been furnished on page No.15).
Step 3: The Annual Value has been classified in four grades. After arriving at the Annual Value, the Half Yearly Tax will be calculated as per the Table given below:
Half yearly Property Tax for any property is calculated as percentage of annual value as per table given below: 
Grade 
Annual Value 
Half Year Tax(As % Of A.V) 
I 
Rs.1.00 to 500.00 
6.62% 
II 
Rs.501.00 to 1000.00 
9.92% 
III 
Rs.1001.00 to
5000.00 
11.02% 
IV 
Rs.5001.00 & Above 
12.40% 


Example: 1 : Residential Properties
If your property lies in Binjala Subramanian Street at T.Nagar, the basic rate for residential property for that street is Rs.1.50 per Sq.ft. as per the Basic rates of Residential properties. Based on this and with reference to the following property details, the Property Tax shall be calculated as follows: 
Sl.No 
Details Of Property 
1. 
Location 
T.Nagar 
2. 
Basic Rate (For
Binjala Subramanian Street) 
Rs.1.50 per Sq.ft. 
3. 
Plinth Area 
Ground Floor  500
Sq.ft First Floor  500 Sq.ft 
4. 
Nature of
Construction 
Ground Floor 
Terraced First Floor  Asbestos 
5. 
Usage of the
Building 
Residential 
6. 
Nature of Occupancy 
Ground Floor  Owner
First Floor  Tenant 
7. 
Age of Building 
10 Years 


Calculation of Property Tax 
Ground Floor 
Monthly Rental
Value 500 Sq.ft. x Rs.1.50 per Sq.ft 
Rs.750.00 

Rebate for Owner
Occupation 25% 
Rs.187.50 

Rental Value
after Rebate 
Rs.562.50 

Depreciation for
Age 10% (@ 1% per year for 10 years) 
Rs.56.25 

Rental Value
after rebate 
Rs.506.25 

Rental Value for
Ground Floor 
Rs.506.25 
First Floor 
Rental Value
(500 Sq.Ft. x Rs.1.50) per Sq.Ft. 
Rs.750.00 

Rebate for
Asbestos Roof 20% 
Rs.150.00 

Rental Value
after rebate 
Rs.600.00 

Depreciation for
age 10% (@ 1% per year for 10 years) 
Rs.60.00 

Rental Value for
First Floor 
Rs.540.00 

Rental Value
Ground Floor 
Rs.506.25 

Total Rental
Value (506.25+540.00) 
Rs.1045.25 (or)
1045 

Annual Value
(Rs.1045x10.92) 
Rs.11411.00 

Half Yearly Tax
(Rs.11411 x 12.40%) 
Rs.1415.00 



Example :2: Non Residential Property
Based on this the Basic rates were arrived at In respect of Residential Properties, the Basic Rate ranges from minimum of Rs.0.60 to maximum of Rs.2.40 per Sq.ft and for NonResidential Properties, it ranges from minimum of Rs.4.00 to maximum of Rs.12.00 per Sq.ft. 
Sl.No. 
Details Of Property 
1. 
Location 
Anna Nagar 
2. 
Basic Rate (A.G.
BlocK) 
Rs.8.00 per Sq.ft. 
3. 
Plinth Area 
Ground Floor  2000
Sq.ft First Floor  2000 Sq.ft 
4. 
Nature of
Construction 
Ground Floor 
Terraced First Floor  Terraced 
5. 
Usage of the
Building 
Ground Floor 
NonResidential First Floor  NonResidential 
6. 
Nature of Occupancy 
Ground Floor 
Tenant First Floor  Owner 
7. 
Age of Building 
Ground Floor  30
Years First Floor  20 Years 


Ground Floor 
Monthly Rental Value
2000 Sq.ft. x Rs.8.00 per Sq.ft 
Rs.16000.00 

Depreciation for Age
25% (@ 1% per year for 25years maximum) 
Rs.4000.00 

Rental Value for
Ground Floor 
Rs.12000.00 
First Floor 
Rental Value (2000
Sq.Ft. x Rs.8.00) per Sq.Ft. 
Rs.16000.00 

Rebate for Owner
Occupation 10% 
Rs.1600.00 

Rental Value after
rebate 
Rs.14400.00 

Depreciation for Age
20% (@ 1% per year for 20years) 
Rs.2880.00 

Rental Value after
rebate 
Rs.11520.00 

Rental Value for
Ground Floor 
Rs.12000.00 

Rental Value for
First Floor 
Rs.11520.00 

Total Rental Value 
Rs.23530.00 

Annual Value
(Rs.23520x10.92) 
Rs.256838.00 

Half yearly Tax
(Rs.256838 x 12.40%) 
Rs.31848.00 



Example:3: Both Residential and NonResidential Portions in a Building:
If your property consists of both residential and nonresidential portions and is located in Jagagir Street in George Town Area, the Basic Rate for residential portion for that street is Rs.1.20 per Sq.ft. and for nonresidential portion for that street is Rs.4.40 per sq.ft. per the Basic rate of residential and nonresidential properties. Based on this and with reference to the following property details, the Property tax shall be calculated as follows: 
Sl.No. 
Details Of Property 
1. 
Location 
George Town 
2. 
Basic Rate (Jagagir
Street) 
Rs.1.20 per Sq.ft.
(Residential) Rs.4.40 per Sq.ft.
(Nonresidential) 
3. 
Plinth Area 
2000 sq.ft Ground
Floor 
4. 
Nature of
Construction 
1200 sq.ft 
Terraced 800 sq.ft  Asbestos 
5. 
Usage of the
Building 
800 Sq.ft 
Residential 1200  NonResidential 
6. 
Nature of Occupancy 
800 Sq.ft  Owner
1200  Tenant 
7. 
Age of Building 
50 Years 



Ground Floor (Residential) 
Monthly Rental Value 800
Sq.ft. x Rs.1.20 per Sq.ft 
Rs.960.00 

Rebate for Asbestos
Roofing 20% 
Rs.192.00 

Rental Value After
Rebate 
Rs.768.00 

Rebate for Owner
Occupation 25% 
Rs.192.00 

Rental Value after
Rebate 
Rs.576.00 

Depreciation for Age 25%
(@ 1% per year for 25years) Maximum 
Rs.144.00 

Rental Value for
Residential Portion 
Rs.432.00 
Ground Floor (NonResidential) 
Monthly Rental Value
(1200 Sq.Ft. x Rs.4.40) per Sq.Ft. 
Rs.5880.00 

Depreciation for Age 10%
(@ 1% per year for 25years) Maximum 
Rs.1320.00 

Rental Value after
Rebate 
Rs.3960.00 

Rental Value for
Residential Portion 
Rs.432.00 

Rental Value for
NonResidential Portion 
Rs.3960.00 

Total Rental Value 
Rs.4392.00 or 4390.00 

Annual Value (Rs.4390 x
10.92) 
Rs.47,938.00 

Half Yearly Tax
(Rs.47398x12.40%) 
Rs.5944.00 


Method of Assessment For Superstructure Alone.
In various parts of the Chennai City buildings have been constructed over the lands for which the owner of the Superstructure has no title . The assessment for Property Tax for such buildings are being made for Superstructure alone excluding the land for which he is not having any title.
Example: Superstructure only (Residential Building)
For example, in Samiyar Thottam at Saidapet location, if you have constructed a building over the land for which you have no title, the Basic Rate is Rs.0.90 per Sq.ft as per the basic rates for residential properties.
Based on the basic rates and with the reference to the following details of the property the Property Tax is calculated as follows: 
1. 
Location 
Saidapet (Samiyar
Thottam) 
2. 
Basic Rate 
Rs.0.90 per sq.ft 
3. 
Plinth Area 
500 Sq.ft. 
4. 
Nature of Construction 
Tiled Roofing 
5. 
Usage of the Building 
Residential 
6. 
Nature of Occupancy 
Owner 
7. 
Age of Building 
15 years 


Calculation Of Property Tax 
Ground Floor (Residential) 
Monthly Rental Value 500
Sq.ft. x Rs.0.90 per Sq.ft 
Rs.450.00 

Rebate for Tiled Roofing
20% 
Rs.90.00 

Rental Value After
Rebate 
Rs.360.00 

Rebate for Owner
Occupation 25% 
Rs.90.00 

Rental Value after
Rebate 
Rs.270.00 

Depreciation for Age 15%
(@ 1% per year for 15years) 
Rs.35.50 

Rental Value for after
Rebate 
RS.234.50 or Rs.235.00 

Rental Value for the
building 
Rs.235.00 

Annual Value (Rs.235 x
10.92) 
Rs.2566.00 

Less: Land Value 10% 
Rs.256.60 

Annual Value after Land
value 
Rs.2310.00 

Half  Yearly Tax
(2310x11.02%) 
Rs.255.00 


This will apply for the buildings constructed over Government Lands, Temple Lands etc. The assessment is made in lieu of basic amenties such as roads, street lights, stormwater drains etc. being provided by the Greater Chennai Corporation. However the assessee can not claim any ownership right for such buildings. The Commissioner has got power to cancel the assessment at any time without assigning any reasons. 
Vacant Land Tax:
The Greater Chennai Corporation limits Property tax is also levied on the lands alone for the lands without any building.
Method of Assessment of Tax for Lands without any use:
In some places the lands are kept vacant without any use by the owner. The method of fixing Annual Value / Half yearly Tax are as follows: 
Monthly Rental Value for 2400 Sq.ft (One Ground) 
Rs. 8.00 
Annual Value (Rs.8 x 12 months) 
Rs.96.00 
Half Yearly Tax is Rs.96 x 6.62% 
Rs. 6.35 

The Half Yearly Tax is calculated as percentage of annual value as per the table given above.
Method of fixing Annual Value for Lands taken on Lease or Rent:
In some places the land owner give land for lease or on rent. The annual value is fixed based upon the rent received. The annual value in a specific year fixed as follows:
Annual Value : Rent Received per Month x 12 Months
The Half Yearly Tax is to be calculated as percentage of Annual Value as per the table given above.
Method of Assessment for Special Type of Buildings:
Apart from the Residential and NonResidential buildings the Method of Assessment of property tax for the following special type of buildings is as follows:
 Nursing Homes / Hospitals
 Star Hotels / Lodging Houses
 Cinema Theatres
 Marriage Halls

Method of Assessment for Nursing Homes / Hospitals:
While assessing the property tax for nursing homes / hospitals, separate calculations are being done for arriving monthly rental value for hospital portions and for other commercial portion such as medical stores, consulting rooms, shops etc. and residential quarters. Based on this, total monthly rental value has to be calculated, and consequently annual value and halfyearly tax has to be arrived. 
Sl.No. 
Method of Assessment 
1 
Calculation of
Monthly Rental Value for Nursing Homes/
Hospitals Portion 
For Nursing Home
portion in any buildings Annual Rental Value
shall be arrived at 13.5% of the Total income
calculated as per the tariff rate per room per
year, (Total number of room x tariff rate per
day x 365 days. Monthly Rental Value for
Hospital = Annual Income x 13.5% portion 12
Months 
2 
Calculation of
Monthly Rental Value for Residential /
NonResidential Portion 
In a Hospital
building, for the other commercial portions,
such as Pharmacy, Consultancy Room, Shops etc.
the basic rate shall be taken from the list of
NonResidential properties. if there is any
residential portion, the basic rate shall be
taken from the list residential properties. On
the basis of the Basic Rate, the Rental Value
will be calculated just like other Residential
/ NonResidential properties as explained in
example3. 
3 
Monthly Rental Value
for the whole of the Hospital Building 
The monthly rental
value for the Hospital Portion and monthly
rental value for other Commercial portions if
any put together is total monthly rental
value. 
4 
Annual Value 
Total Monthly Rental
Value x 10.92 
5 
Half Yearly tax 
Consequently, the
Half Yearly tax is calculated as percentage of
Annual Value as per table given in Page No.3. 



Star Hotel & Lodging House
As per G.S. MS No.855/of R.D.L.A. Department, dt:19.4.1972, Government has suggested assessment of lodging houses in following manner.
All Lodging Houses in city have been classified into following categories.
 Posh Hotels / Lodges. (All Star Hotels falls in this category.)
 'A' Class Hotels / Lodges (Non Star Hotels/Lodges situated in Posh localities)
 All other Hotels / Lodges.Cinema Theatres

Method Of Assessment For Posh Hotels / Lodges:
While assessing the property tax for Hotels, separate calculations are being done for arriving at monthly rental value for hotels portions and for other commercial portion such as restaurant, bar, shops and other commercial portions. Based on this, total monthly rental value is to be calculated and consequently annual value and halfyearly tax to be arrived. 
Sl.No 
Method of Assessment 
1 
Calculation of Monthly Rental
Value for Posh Hotel / Lodges 
For Lodging portion in any
buildings Annual Rental Value shall be arrived
at 10% of the Total income calculated as per
the tariff rate per room per year. (Total
number of Room x Tariff rate per day x 365
days) Monthly Rental Value for Lodging =
Annual Income x 10% portion 12 Months 
2 
Calculation of Monthly Rental
Value for Residential / NonResidential
Portion. 
In a Lodging House, for the
other commercial portion such as Restaurant,
Shops, Bar, and other Commercial Portion.
Residential portion, the Basic Rate shall be
taken form the list NonResidential
properties. If there is any residential
portion the basic rate shall be taken form he
list of nonresidential properties. On the
basis of the Basic Rate, the Rental Value will
be calculated just like other Residential /
NonResidential properties as explained in the
example.3. 
3 
Monthly Rental Value for whole
of the Lodging House. 
The monthly rental value for
the Lodging Portion and monthly rental value
for other Commercial portions if any put
together is total monthly rental value. 
4 
Annual Value 
Total Monthly Rental Value x
10.92 
5 
Half Yearly Tax 
Consequently the HalfYearly
tax is calculated as percentage of Annual
Value as per table given on page No.3. 


Method Of Assessment For "A" Class Hotels And Lodging Houses:
While assessing the property tax for hotels separate calculations are being done for arriving monthly rental value for hotel portions and for other commercial portion such as restaurant, bar, shops and other commercial portions. Based on this, total monthly rental value is to be calculated and consequently annual value and halfyearly tax to be arrived. 
Sl.No 
Method of Assessment 
1 
Calculation of
Monthly Rental Value for "A" class Hotels /
Lodges 
For Lodging portion
in any buildings Annual Rental Value shall be
arrived at 20% of the Total income calculated
as per the tariff rate per room per
year.(Total number of Room x Tariff rate per
day x 365 days) Monthly Rental Value for
Lodging = Annual Income x 20% portion 12
Months 
2 
Calculation of
Monthly Rental Value for Residential /
NonResidential Portion. 
In a Lodging House,
for the other Commercial portion such as
Restaurant, shops, Bar and other Commercial
Portion. Residential portion, the Basic Rates
shall be taken form the list of
NonResidential properties. If there is any
residential portion the basic rate shall be
taken from the list of residential properties.
On the basic of the Basic Rate, the Rental
Value will be calculated just like other
Residential / NonResidential properties as
explained in the example 3. 
3 
Monthly Rental Value
for the whole of the Lodging Houses 
The Monthly rental
value for the lodging Portion and monthly
rental value for other commercial portions if
any put together is total monthly rental
value. 
4 
Annual Value 
Total Monthly Rental
Value x 10.92 
5 
HalfYearly Tax 
Consequently the
HalfYearly tax is calculated as percentage of
Annual Value as per table given on page No.3. 


Method Of Assessment For "B" Class Hotels And Lodging Houses:
While assessing the property tax for hotels separate calculations are being done for arriving monthly rental value for hotel portions and for other commercial portion such as restaurant, bar, shops and other Commercial portions. Based on this, total monthly value is to be calculated and consequently annual value and Halfyearly tax to be arrived. 
Sl.No. 
Method of Assessment 
1 
Calculation of
Monthly Rental Value for "B" class Hotels /
Lodges 
For Lodging portion
in any buildings Annual Rental Value shall be
arrived at 25% of the Total income calculated
as per the tariff rate per room per
year.(Total number of Room x Tariff rate per
day x 365 days) Monthly Rental Value for
Lodging = Annual Income x 25% portion 12
Months 
2 
Calculation of
Monthly Rental Value for Residential /
NonResidential Portion. 
In a Lodging House,
for the other Commercial portion such as
Restaurant, shops, Bar and other Commercial
Portion. Residential portion, the Basic Rates
shall be taken form the list of
NonResidential properties. If there is any
residential portion the basic rate shall be
taken from the list of residential properties.
On the basic of the Basic Rate, the Rental
Value will be calculated just like other
Residential / NonResidential properties as
explained in the example 3. 
3 
Monthly Rental Value
for the whole of the Lodging Houses 
The Monthly rental
value for the lodging Portion and monthly
rental value for other commercial portions if
any put together is total monthly rental
value. 
4 
Annual Value 
Total Monthly Rental
Value x 10.92 
5 
HalfYearly Tax 
Consequently the
HalfYearly tax is calculated as percentage of
Annual Value as per table given on page No.3. 


Cinema Theatres: 
Cinema Theatres are classified into "A" & "B"
While assessing the property tax for Cinema Theatres separates calculations are being done for arriving monthly rental value for Theatre portions and for other commercial portion such as Restaurant, Shops, Vehicle Parking and other Commercial Portions. Based on this, total monthly rental value is to be calculated and consequently annual value and halfyearly tax to be arrived. 
Sl.No 
Method of Assessment 
1 
Calculation of
Monthly Rental Value for Cinema Theatres 
Out of Total Annual
income calculated as per seating capacity of
the theatre and tariff rate for each class,
40% shall be set aside towards entertainment
tax. Remaining 60% shall be calculated as
gross income. Out of gross income, 53% shall
be treated as annual income. For 'A' class
Theatres, 7.5% of the annual income shall be
treated as annual rental value. For 'B' class
theatres, 6.5% of the annual income shall be
treated as annual rental value. Monthly Rental
Value for Cinema= Annual Income 7.5% / 6.5%
Theatre portion 12 Months 
2 
Calculation of
Monthly Rental Value for Residential /
NonResidential Portion. 
In a Cinema Theatre
Complex, for the other Commercial portion such
as Restaurant, shops, Vehicle Parking and
Other commercial Portion, the Basic Rate shall
be taken from the list of NonResidential
Properties. If there is any residential
portion the basic rate shall be taken from the
list of residential properties. On the basis
of the Basic Rate, the Rental Value will be
calculated just like other Residential / Non
Residential properties as explained in the
example 3. 
3 
Monthly Rental Value
for the whole of the Cinema Theatres 
The Monthly rental
value for the Cinema Theatres Portion and
monthly rental value for other commercial
portions if any put together is total monthly
rental value. 
4 
Annual Value 
Total Monthly Rental
Value x 10.92 
5 
HalfYearly Tax 
Consequently the
HalfYearly tax is calculated as percentage of
Annual Value as per table given on page No.3. 



Marriage Halls: 
All Marriage Halls are classified into A, B, and C categories with reference to their location i.e. near by Bus Stand, Railway Station, Market etc.
While assessing the property tax for Marriage Hall separates calculations are being done for arriving monthly rental value for Marriage Hall portions and for other commercial portion such as Shops and other Commercial Portions. Based on this, total monthly rental value is to be calculated and consequently annual value and halfyearly tax to be arrived. 
Sl.No. 
Method of Assessment 
1 
Calculation of
Monthly Rental Value for Marriage Halls 
For ‘A’ category
Marriage Halls, Total number of Marriages to
be conducted in a year shall be taken as 40.
The same shall be 30 for ‘B’ and 20 for ‘C’
category Marriage Halls. Annual Rental Value
for Marriage Hall portion is 50% over the
Gross charges of the Marriage Hall with
Vessels and 60% without Vessels. Monthly
Rental Value for Marriage= Annual Income x 50%
or 60% Hall portion 12 Months 
2 
Calculation of
Monthly Rental Value for Residential /
NonResidential Portion. 
In a Marriage Hall
Complex, for the other Commercial portion such
as Shops etc., the Basic Rate shall be taken
from the list of NonResidential Properties.
If there is any residential portion the basic
rate shall be taken from the list of
residential properties. On the basis of the
Basic Rate, the Rental Value will be
calculated just like other Residential / Non
Residential properties as explained in the
example 3. 
3 
Monthly Rental Value
for the whole of the Marriage Halls 
The Monthly rental
value for the Marriage Halls Portion and
monthly rental value for other commercial
portions if any put together is total monthly
rental value. 
4 
Annual Value 
Total Monthly Rental
Value x 10.92 
5 
HalfYearly Tax 
Consequently the
HalfYearly tax is calculated as percentage of
Annual Value as per table given on page No.3. 


Annual Value Calculation In General :
For example, if the plinth area of a purely residential building is 100 Sq.ft. and the building lies in a particular Street, the basic rate for which is Rs.1.00 Sq.ft. for the residential properties, the following method has to be adopted to calculate the Rental Value, Annual Value and Half Yearly Tax of that particular building. 
1. 
Monthly rental value of the
building (Plinth area x Basic Rate per Sq.ft.)
(100xRe.1.00) 
Rs.100.00 
2. 
Annual Rental Value of the
Building (Including land value) (Monthly
rental value x 12 months) 
Rs.1200.00 
3. 
Land value  10% of the Annual
Value of the Property (Rs.1200x10%) 
Rs.120.00 
4. 
Annual Value for the Building
alone (Rs.1200  Rs.120) 
Rs.1080.00 
5. 
Less 10% Depreciation for
building for repairs and maintenance
(Rs.1080x10%) 
Rs.108.00 
6. 
Depreciation value of the
building (Rs.1080Rs.108) 
Rs.972.00 
7. 
Value of the land 
Rs.120.00 
8. 
Annual Value for the land and
building (Rs.972+Rs.120) 
Rs.1092.00 


Note :
 The property owners are requested to fill the Form No.6 for new assessment and Form No.7 for Additions and alteration
 In case of subdivision of property, Form No.8 should be used. The cost of the Form is Rs.100/ . Separate form should be used for each subdivision portion.
 For change of ownership, Form No.9 should be used. The cost of the application Form is Rs.50/

