This department is concerned with collection of Taxes for Domestic and Commercial usages. In India, owners of real estate properties are subject to pay a property tax. It is an annual charge levied by the Government of India on property owners. This tax is collected by the local government or the Municipal Corporation, whoever is authorized to do so in a given state. Here, the term ‘property’ refers to land and improvements made to the same. The government appraises the value of such properties and assesses the tax in proportion to its value. The Municipality of a particular area carries the responsibility of conducting this assessment and determines the tax payable by a property owner.