What is property tax after the BNS/BNSS implementation?

Legal Analysis:

Under Indian property law, this matter is governed by the Transfer of Property Act, 1882 read with the Indian Contract Act, 1872. The key legal principles applicable are:

• The rights of parties are determined by the specific terms of the agreement between them
• Section 54 of the Transfer of Property Act defines 'sale' as a transfer of ownership in exchange for a price paid or promised
• Registration of documents is mandatory under the Registration Act, 1908 for properties valued over Rs. 100
• Section 53A provides for the doctrine of part performance

Procedure: File a civil suit before the appropriate court having territorial jurisdiction over the property. The limitation period is 12 years for recovery of immovable property under Article 65 of the Limitation Act, 1963.

Documents Required: Title deeds, sale agreement, possession documents, tax receipts, identity proof of parties.

Note: The courts have taken a progressive view on this matter in recent judgments. It is advisable to consult a local practitioner for case-specific advice.