Departments    REVENUE WING    Local Body Tax Department

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Functions & Duties

  • Any goods imported within the JCMC limits are intended for consumption, use or sale in the municipal area, the LBT officer shall, after checking and on being satisfied as to correctness of the description, number, quantity, weight, measure and value of the goods as given in the declaration or otherwise by determining those matters as provided in the rules, assess the amount of LBT payable and demand its payment. On payment being made, the LBT officer shall grant a receipt for the payment, given date and time to issue to the importer or his representative.

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