Amendment status not verified — confirm the current text below against the official source.
The Slate Government may, by order, exempt from lhe payment of any rate, tax or fee payable under lhe provisions of lhis Acl any diplomatic ur consular mission of a foreign slate and the diplomatic or consular officers of such mission. :173a. Notwithstanding anything conlained in the foregoing provisions of lhis chapter, lhe Mayor-in-Council may, hy a resolution, exempt 25 per cent, of the '[properly tax] on any land or building belonging to an ex-serviceman, or Tamily of a deceased soldier or ex-serviceman, who has no other land or building in any pan of the Slate of West Bengal and who is residing in thai land or building. Exemption of diplomatic or consular mission of a foreign stale from payment or any mo. la* or fee. Exemption of lands and builrfing.s of CX-SL-rvicc- men. The Kolkata Municipal Corporation Act, 1980. 659 LIX of 1980-1 (Pan IV.—Taxation.—Chapter XII.—Powers of Taxation and property taxes.—Section 174.) ' C. Determination of Annual Valuation Determination 174. (I) Notwiihsianding anything contained in ihe West Bengal West Ben. valuator! Premises Tcnancy Acl, 1956 or in any oiher law for lhe lime being in 195*" °f force, lor die purpose of assessment io lhe 10 [property lax], Lhe annual value of any land or building shall be deemed 10 be lhe gross annual rem including service charges, if any, ;il which such land or building might ai lhe lime of assessment be reasonably expected lo lei from year lo year. less an allowance of ten perccnt. tor the cost of repairs and oiher expenses necessary lo maintain such land or building in a state lo command such gross rent: ^Provided lhal where there is a transfer, inter vivos, of ownership of any land or huilding since the last preceding periodical assessment under scction 179, the annual value of such land or huilding sludl be fixed at seven and a half percent, of the amounl stated in the deed of transfer as consideration for such transfer or, if no consideration is stated in such deed of transfer, at seven and a half per cent, of ihe estimated market value thereof; '[Provided further lhatj while determining the annual value in the ease of any land or building or portion thereof exclusively used by the owner Cor his residential purpose, the gross annual rent of such land or building or portion, as the case may be, shall be reduced,— (a) where the gross annual rent does not exceed six hundred rupees, by thirty per cent.; (b) where the gross annual reni exceeds six hundred rupees but docs not exceed eighteen ihousand rupees, by such percentage of the gross annual rent as is worked out by dividing lhe gross annual rent by six hundred and subslracting lhe t(uolienl from thirty-one, the difference being rounded olT 10 the nearest place ofdeciinal: J[Providcd also that] no such reduction in gross annual rent shall be made— (a) in case lhe lolal covered area in any land or building under occupation for residential purpose by the owner exceeds one hundred and fifty square metres, or (h) where a person owns or occupies for residential purpose more than one plot of land or building or portions thereof wilhin the municipal limit of '[Kolkata]. 'The worxis within the square hiv.ck^ts wen; substituted fur the MORIS "for purposes ol sports" by v 7 of(hi Calcutta Municipal Coiporalion (Second Amendment) Act. 198-1 (West Bcn,Ai;iXN[ori9S4), :Snb-scction <*1A) was inserted by s. K of (he Calcutta Municipal Corporation (Amendment) Acl. 1983 (Wcsl Ben. Acl XXXII of 1983). 660 The Kotkahi Municipal Corporation Act, J980. [West Bcri. Act (Pari IV.—Taxation.—Chapter XII.—Powers of Taxation and property taxes.— C. determination of Annual Valuation.— Section 174.) (2) The annual value of any land which is not buill upon shall he fixed al seven percent, of lhe estimated markel value oT the land. (3) If lhe gross annual renl of any class or classes of lands or buildings used exclusively lor hospital or educational purposes or '[for lhc purposes of sports or as a placc of worship or as a place lor disposal of lhc dead| cannoi be easily estimaied. lhe gross annual renl of such building shall he deemed lo he five percent, of [lie value oflhe building obtained by adding [he estimated cost of erecting [he building a[ the time of assessment less a reasonable amouni in be deducted on account of depreciation, if any, to lhe estimated present markel value of lhe land valued with the building as part oflhe same premises. (4) In the ease oT any land nr building or pari thereof used for public cinema shows or theatrical performances; or as a place of similar public recreation, amusement or entertain men I. the gross annual rem of such land or building or part thereof, as lhe case may be, shall lie deemed io he seven and a half/wrwi/. of ihe gross annual receipts in respect of such cinema shows or iheairieal performances or place of public recreation. amusemcn( or cntcriainmeni, including receipts from renl and advertisements and sale of admission tickets but excluding laxes on (he sale of such tickets; Provided thai the provisions of (his suh-scclion shall not apply in the case of temporary fairs, circuses, and casual shows or performances. -{4A) ir the gross annual rent of any land or building or part thereof cannoi be easily estimated, the gross annual rent of such land or building for the purposes of suh-seclion (1) shall be deemed lo be seven and half per cent, of lhe value of the building obtained by adding the estimated present cost of erecting the building at the lime of assessment less a reasonable ainourn to be deducted on accouni of depreciation, if any. to the eslimaled present market value of the land: Provided that lhe estimated present cosi shall not include the cosi of any plunl or machinery, excepting those enumerated in Schedule VIII. on the land or the building as.aforesaid. (5) The annual value as determined under this Chapter shall be rounded off [o the nearest ten rupees. 662 The Kolkata Municipal Corporation Acs, I9S0. [West Ben. Act (Par/ IV.—Taxation.—Chapter XII.—Powers nf Taxation and property taxes.—C. Determination of Annual Valuation.—Section 178.) (iii) each residential unil wiih iis percentage of [he undivided interest in llie common ureas and facilities constructed or purchased and owned by or under the control of any housing Wcsi lien, co-operative society registered under lhe West Bengal Co- xXXVlllof operative Societies Act, 1973, shall he assessed separately. 1073. (iv) each apartment and its percentage of lhc undivided iuteres! in the common areas and ihe facilities in a building within the Wcsl "en. meaning of the Wcsl Bengal Apartment Ownership Ac l, 1972, a declaration in respect of which has been duly executed and registered under the provisions of lhai Act, shall be assessed separately; '(v) every land comprised in a thika tenancy with hui or building made thereon, either in nbustee or otherwise, shall be assessed sparatcly as a single unit; '(vi) every land, which is not built upon, comprised in a thika tenancy, either in a btistee or otherwise, shall be assessed separately us a single unil. (3) Notwithstanding the assessments made before lhe commencement ■ of this Act, the Municipal Commissioner on his own may amalgamate or sepiirale or continue to assess as such, as the case may be, lands or buildings or portions thereof so as to ensure conformity with the provisions nf this scclion. (4) If the ownership of any land or building or a portion thereof is subdivided inlo separate shares or if more than one land nr building or portions thereof by amalgamation come under one ownership, ihe Municipal Commissioner may on an application from the owners or co- owners, separate, or amalgamate, as the case may be, such lands or buildings or portions thereof so as to ensure cunfonnily with the provisions of ihis section. (5) A newly cusntmcied building shall become assessable from :[the quarter following] the dale of issue of the occupancy certificate under the provisions of this Acl: Provided that if such building is occupied before the issue of lhc occupancy certificate in contravention of the provisions of this Act, such building shall he liable for asscsmcnl from the ■'[quarter following tliej 'Clauses (v) and t vi > uctv subslilulcd for llic original tbusc (v) by s. 10 of Llic Calcuua Municipal Corporation (Amendment) Act, I9S3 (West Ben. Acl XXXII of 1983). The words wiihin ihi: square brackets were inserted by s. 9(h){[) of ilicCalculla Municipal Ccirpumlion (Sccond Amendment) Acl. I'JSJ (WeM Ben. Acl XIII of I9B4). 'TIil' wiails wiihin ihe square brackets were inserted by s 9tb)(ii)(a). ibid. The Kolkata Municipal Corporaiion Act, J9S0. ft63 LIX or 1980.] (Pari IV.—Taxation.—Chapter XII.—Powers of Taxation and property taxes. —D, Assessment —Seclion ! 79.) dale of its occupation11 land notwithstanding any oilier action lhal may be ■' taken under lhis Act. such building shall nol get the benefit of the rebate in lhe :[Properiy lax] under sub-scclion (5) of section 171. (6) The Municipal Commissioner shall, upon an application made in this behalf by an owner, lessee or sub-lessee or occupier of any land or building and upon payment of such fees as may be determined by lhe Corporaiion by regulations, furnish information lo such person regarding ilie apportionment of the :[properiy lax] of such land or building among the several occupicrs wilhin such land or building for ihe current period or the period immediately preceding: Provided thai nothing in this sub-section shall prevent the Corporaiion from recovering the dues from any such person. - d. Assessment „ .