Urban reform requirement

As you are well aware property Tax simplification coupled with unshackling it from myriad administrative control is obligatory on the part of urban body under JNURM.
Surat municipal corporation has on it's website especially under disclosure of P Tax head described that NO discretion in property tax is there because computer is deciding the assessment.
In Gujarat for other bodies might have been the similar claim.
If analyzed the factual position whatever field visit report given by the staff in prescribed form is being inputted in to the computer & on the basis of the same computer is calculating the tax.
Here clear discretion is there on the part of field staff in certain are. like, whether tenant is there or not?
commercial or industrial category is not? Even in case of enrolment or transfer no specific documents are listed so that on the basis of the same auto scrutiny may be there reducing discretion.
Also the guideline prepared by the organization is also not full proof E.g. in deciding carpet area for the assessment bathroom, balcony, passage, parking is deducted, here the measurement is being taken by the babudom, thus indirect discretion.
Actually under rule 1 of chapter 8 of the bpmc Act clear provision is there to decide the taxable status like ownership document, land record etc even though if the builder or organizer of the society is giving the list taxpayer status is also decided on that basis which created disputes IN many cases. This is also discretion.
if We wants to make the system full proof the logic to decide Residential, commercial, industrial status, ownership, tenant status should also be given to the computer like, in case of residential land record, or registration document of the property, heir certificate, Gas Electricity bill If cooperative society is there membership status etc while for deciding are for assessment building plan permission to decide carpet area, In case of tenant If occupier fails to prove ownership documents listed above outright treated as tenant with supporting document like gas connection, electricity bill, Pan Card Driving license, ration card of BPL card status or any of the Govt, agency's registration.
Likewise shop license, professional tax, Pan, registration, VAT registration No. etc & in case of industry factory / industry license, industrial gas, electricity connection, Labor license, ESIC, PF registration etc may be considered.
Also the guide line given is also not complete one to calculate the tax independently by the tax payer E.g. area code description is not listed while for assessment it is crucial.
These are exemplary & not exhaustive. thus IF PREDECIDED LISTING WILL BE THERE LEAST SCOPE WILL BE THER FOR DESCRETION PREVENTING MANIPULATION, MALPRACTICE OR CORRUPTIVE PRACTICE.