Property TAX & the role of the architect

Dear Fellow architects

As most of you would be aware that the Unit Area Method for assessment of 
Property Tax in the National Capital Territory of Delhi has been 
implemented and the responsibility to certify the covered area has been 
given to the architect.

As in any new system, anomalies do exist and need to be sorted out to 
ensure that the system works properly and efficiently. Based on the feed 
back from our members we have written to the Commissioner MCD to remove 
these anomalies as well as resolve issues relating to the scope of services 
of the architect, the fee recoverable, use of Simputer etc..


Please find below excerpts from the letter to the Commissioner MCD.

1.                   The role of the architect should be restricted to 
certification of area along with an outline sketch of the premises 
inspected & measured.

                The core competence of the architect in reference to the 
above system is to measure and compute the covered area of a building. The 
architect has no means or authority to check ownership titles, use of a 
particular building, age factor etc. Though it is mentioned that the UAM is 
based on self assessment system, under various other sections it appears 
that the architect is to calculate tax etc & submit the details to MCD via 
ICICI Bank etc.

                For any architect to certify the area of any building, 
making a drawing would be most essential as only from this an area 
statement can be made. We request you to please issue instructions that a 
measured drawing must accompany the certificate which must be signed by the 
owner as well as the architect, binding both to the authenticity as well as 
correctness of the information at a particular date thus avoiding any 
ambiguity  or controversy which at times could lead to litigation.

2.                   The fee payable to the architect should be work 
dependent and  irrespective of the Tax.

                It has been observed from your letter sent to various 
architects that the fee payable is to be based on the Tax assessed. When an 
architect renders his professional service, be it in a Category A colony or 
a Category G colony, he does so with the same amount of effort and 
diligence. The extent of work has direct relationship with area measured 
and not with  the tax computed. The fee according should not vary. We 
propose that the fee should be based upon a per sq.m rate. Our 
recommendation is Rs. 25/- per sqm subject to a minimum of Rs. 2500/- per 
case he handles. Any case would involve at least two visits by an architect 
/ his representative, making a drawing and calculating the covered area, 
issuing drawings and certificates and therefore the fee suggested by us is 
amply justified.

3.                   Use of Simputer and a security deposit of Rs. 30,000/-

                In today's day and age almost every  architect already has 
a computer and internet connection. The data can be fed via a website or on 
an electronic Performa which the architect can submit to the agency 
maintaining the Property database clearly eliminating the unnecessary 
burden of procuring a handheld device. It is also not understood why the 
architect is required to pay to a private agency to maintain a database for 
the Municipal Corporation of Delhi ?

4.                   List of Architects includes non-architects


                The list of architects issued by the MCD includes besides 
qualified architects, diploma holders and engineers. The institute has no 
objection to the MCD permitting other professionals too under take the work 
but they cannot be termed Architects ( the Title Architect is protected by 
the Architects Act 1972).

5.                   Anomalies in covered area calculation as explained in 
the Guidelines as issued by MCD.

                Having a dual policy in counting covered area i.e., one 
for the Building department and the other for the property Tax 
department  will cause a lot of confusion, e.g. balconies / canopy at Roof 
level etc. are exempt from Covered area calculations as per the building 
bye-laws, while they are to be accounted for as per the guidelines issued 
by Property tax department.

                More specifically in your guide, Section BB Fig 3a, Fig 3c 
and Fig 3d on page 45  show any area that is accessible is to be counted in 
covered area even if it is not covered by a roof. Whereas in Fig 5g page 
47, clearly says that any Verandah if uncovered is not to be counted in the 
Covered area.

                It has also been observed   that there is a discrepancy 
between the property tax guide and the Master Plan of Delhi, which permits 
for limited professional activities in residential buildings, however in 
the document it has been noted that all such activity is termed as 
commercial, which we feel is not consistent with the Master Plan of Delhi.

Ar. Abhijit Ray
Chairman, Northern Chapter
The Indian Institute of Architects


All architects should consider the above points before taking up 
assignments of covered area certification.