Methodology
The methodology adopted in order to fulfill the above objective commenced with a rapid inventory of the available information. A questionnaire was prepared in Hindi (the local language) and included all the information necessary for assessing a property according to the current practices followed by the Municipal Corporation as well as information that would be needed under the Property Tax Self-Assessment scheme to be adopted shortly by all the Municipal Corporations within the state of U.P.
Subsequently a base map was prepared for the study area. The only maps available for the city of Gorakhpur are the 1972 Survey of India Map at the 1:20,000 scale and the 1913 Revenue map on the 1:6,490 scale. These were subsequently scanned, enlarged and the first level map digitised in MapInfo. Remote Sensing imageries in the 5.8m and 1m resolution could not be used because of lack of funds. Each property in the area was notionally marked on the base map and given a number, either from the existing computer records or a new number in case of an un-assessed property. A fresh property survey was conducted on the basis of the questionnaire prepared and the data collected was fed into MS Excel sheets. The manual property map was crosschecked and necessary corrections made at the time of the survey. Subsequently, this map was digitised and
the data sheets from the survey; and information on property billing and arrears obtained from the GMC were attached to the maps. House Plans, which are passed by the Gorakhpur Development Authority before the construction of a house, were scanned and attached to an MS Access database, along with the house sketches made by the surveyors in order that comparisons between the existing situation and approved plans could be made. The final analysis and reassessment of properties was done in the form of tables and maps.
Findings
Properties in the Civil Lines Wards I & II have a mixed land use of residential and commercial. The computer records of GMC listed 1,073 properties but the survey located 1,366 properties. Of the computer records of the GMC, 3% (41) properties were no longer existent on the ground and 21% (284) properties were not listed and therefore un-assessed. The maximum number of un-assessed properties was in the newer Bilandpur Mohalla, accounting for 156 (11%) of the total records. But the un-assessed properties in the older Civil Lines Mohalla were no less, 98 (7%) of the total records.
According to the current Annual Rental Value (12% House Tax, 12% Water Tax, 3% Sewer Tax and 0% Conservancy Tax), 72% property owners in Bilandpur and 66% in Kalepur have property tax arrears pending towards the Corporation and maximum cases were in the range of Rs. 1-3000 (on 30-06-2000). Properties within each Mohalla were further divided on the basis of land use, type of construction, year of construction, year of stay, location of property, availability of basic amenities, covered area and carpet area. Attempts were made to derive the per sq. ft. Annual Rental Value from the available data but further work on reassessment remains pending because of unavailability of comprehensive data on the carpet area of each property. Till such time that the Gorakhpur Municipal Corporation sends out a directive to the property owners asking them to submit information on the carpet area, a comprehensive reassessment of properties cannot be attempted. A task possible only when reassessment is done for the entire city in the second Phase.
Financial Benefits
Financial Benefits projected for the Municipal Corporation have been calculated on the basis of two options – as per the total number of wards and as per the total number of properties.
The Gorakhpur Municipal Corporation levies a total of 27% taxes on the population residing within its limits and all calculations have been made in accordance.
Option I : According to Wards
As shown in Table 1, if benefits accruing from the un-assessed properties within the 2 wards studied in the Pilot phase are postulated at Rs. 5.37 lacs then the benefits accruing from the 60 wards within the Corporation limits can be estimated at Rs. 1.6 crores. Even if only 75% of this value is taken into account, it still amounts to an enormous figure of Rs.1.2 crores.
Option II : According to Properties
Financial benefits if calculated on the basis of the total number of un-assessed properties within the city (20% of total properties), excluding an estimated 2% non-existent records and taking an average ARV of Rs.2,000 as the datum value. The benefits accruing towards the Municipal Corporation will amount to Rs. 1.5 lacs for the study area and Rs. 70 lacs for the entire city.
Increase in ARV
Once a fresh survey of the entire city is conducted, it is assumed that a minimum of 25% of the properties in the current records of the Corporation will need to be reassessed and that the increase in their ARV will be a minimum of Rs. 500. This will benefit the Municipal Corporation by a further Rs. 82 lacs.
Gross Financial Benefits from the Project
Thus it is proposed that the Gorakhpur Municipal Corporation will benefit by Rs. 2 crores if the first option is added to the increase in ARV or by Rs. 1.5 crores if the second option is considered with the increase in ARV. The initial investment will be returned to it in almost the same time period it will take to prepare the base and property maps for the city.
Table 1: Financial Justification According to Wards
|
Head Mohalla
|
Civillines
|
Bilandpur
|
Kalepur
|
Total
|
|
Average ARV
|
15,652
|
2,158
|
3,983
|
21,794
|
|
No. of Unassesed HH
|
98
|
156
|
30
|
284
|
|
Expected ARV (Rs)
|
1,533,958
|
336,794
|
119,490
|
1,990,243
|
|
House Tax (12% ARV)
|
184,075
|
40,415
|
14,338
|
238,829
|
|
Water Tax (12% ARV)
|
184,075
|
40,415
|
14,338
|
238,829
|
|
Sewer Tax (3% ARV)
|
46,018
|
10,103
|
3,584
|
59,707
|
|
Estimated Property (Taxes p.a.)
|
414,168
|
90,934
|
32,262
|
537,365
|
Source: Society for PRISM
Note: Conservancy Tax (0% ARV)
|
Conclusion
Once the map for the entire city is prepared the house-to-house digital records available with the Census Department will be attached to each property, using the property numbers as a common factor. The Revenue records will also be clubbed in a similar fashion. The other departments, which have been listed in Figure 1, will be natural beneficiaries of this database. They will only have to attach their data to the base map, in the form of layers, as stated earlier in the model, and a tool for planning will be ready at the click of a button. If all or most of the stated departments join hands in a combined effort towards E-Governance through GIS, things will become faster; cost less; there will be an increase in the transparency and accountability within these departments and it will also be a step forward in the elimination of red-tapism, bureaucracy and corruption.