Dear Neelesh Goyal,
Does the company own the accommodation or it is a rented one? If it is the latter, then the house owner is expected to pay the property tax. However, if the company owns the accommodation, then there is no hard and fast rule regarding payment of the property tax.
Companies provide the accommodation to the selected few employees. The decision on the allotment of the accommodation is on case to case basis. It is not just the decision on the payment of the property tax, but the decision will have to be taken on the payment of (a) Maintenance charges to the management committee of the association (b) Electricity charges (c) water charges and (d) charges for the minor repairs.
While allotting the accommodation, the companies enter into an internal agreement with the employee. In this agreement, all the clauses are mentioned which includes the clauses on the payment also.
Thanks,
Dinesh Divekar