• property tax can be assessed merely on possession basis

Individual property tax can be assessed merely on possession basis by Nagar Nigam Indore without submitting the ownership sale deed/agreement for room rent under tenant act. Property purchased on agreement basis duly notarized belongs to me was given to brother without rent on special circumstances to look after my family as I had served in border Security Force and away from place of property for long time . Now property is in possession with him and he deposited property tax by registered his name in the record by fraudulently. Let me advice whether action of Nagar Nigam is valid or otherwise as on asking them he has replied no record  is available with them. He has obtained   electricity connection based on property tax.