Amendment status not verified — confirm the current text below against the official source.
(1) Theannual value of any land oi huilding situated in any ward Periodic J ° assessment of lhe Corporation, which has been determined before and is in force on the dale of commencement of litis Acl, shall remain in force, and shall be deemed to be the annual value for the purpose of assessment of :[propcrly tax| on such land or building under thisAci. uniil a fresh annual valuation is enforced under ihis Act: 'Provided that the annual value of any such land or huilding, which has been made before hui nol finally determined on the dale of commencmenl or this Acl, shall be determined under lhe provisions or the J|Kolkata] Municipal Acl. 1951 and shall be deemed lo be annual west Run value in force on the dale of commenccmel of this Acl. Act XXX III (2) The annual valuation under this Chapter— ' (a) shall be made by the Municipal Commissioner or, iTthe Slate Government so direis, by lhe Central Valuation Board established under the West Bengal Central Valuation Board , . . We-,! Hen Act. 1978; Act Lvtioi' .(b) shall have effect from lhe beginning of the quarter of a year llJ78. ending on the 30lli June nr 30lh September or 31 si Dcccmber or 3 I st Mareh, as lhe case may be. following that in which a notice under .sub-scclion (2) of seclion 184 is issued: ft) shall, subject to the other provisions of this Chapter, remain in force in respect of each ward oT the Corporation for a period of six years, irrespective of any alternation during such period in the numher or boundaries of such ward; and 'The words, brackets nil J figure wiiliin llic square brackets were substituted Tor the words, nolwiihslandini: any penalties dial may be imposed or other aw ion lhal mny he laken UIIIILT lhis Acl." by s. y(b)(ii)(b). of lhe Cakulla Municipal Corporaiion (Second Atnenitmeni) Acl, iy8*l (West Hen. Aei XIII of I'JM). ■i'l't' foDl-nole 2 on pnee 631. milt'. 'Proviso was :iddi:i!bv v Ifl of I he Cakulla Municipal Corpnraunn (Second AniendmenO Acl, l'JiS-1 (Wesl Den. Act Xlll or I'JKJ). fool-n o lL 2 un p.i^e 573. t."i,v 11 l(2Uc I oTlhc Cjkulu Municip.il Corporalion (Sccond Amendment) Acl. I9B-1 (Wesl Ben. Au Xlll of 19K-1J. fotil-iune 1 on i.i033, 11 Xlic '.vords.wilhin I he square br-jckels wore subsliiuicil l or die words "whi-n nny ponton or ;iny land or buildine is acquired" hy s. I t(2)(d) of lhe Calculla Municipal Corporaiion (Second Amendment) Acl. I9K4 (Wesl Ben. Acl XIII of 198-4). Clause (vii) was substituted lor the original clause by s. I ](21(c), ihiil 'Clause (viii) was .subsiiluted forth; original clause by s. 1 l(2)(f), ibid. JThe words, figures and brackets wilhin lhe square brackets were substituted for lhe wonls, figures anu brackets "sub-seciion 11) or sub- section (2) of seelion ISO," by s. 11 of the Calcutta Municipal CoiporalioiuAmcndincnl I Acl, 19S3 (Wesl Ben. Act XXXII of 19.S3! 664 The Kolkuln Municipal Corporalion Act, I9S0. [West Ben. Act (Part IV.—■Taxation.—Chapter XII.—Powers of Taxation and property nixes.—P. Assessment.—Section ISO.) (d) may he revised on llic expiration of each such period: Provided dial when the annual valuation of any land or building has nol been revised on lhc expiry of any such period Tor reasons io be recorded in writing, lhc previous annual valuation shall coniinuc to remain in forcc until il is so revised: Provided further lhai llic Municipal Commissioner may. on llie expiry of such peri tid. revise ihe annual valuation of such land or huilding at any time and such revised valuation shall take effect from the beginning or lite quarter from which lhe annual valuation would have been revised under tins clause. ko'imon<'i 180. (i) Notwithstanding anything contained in seciion 179, lhe n5SL55nn.iu Corporalion may by resolution dircet a general revaluation of lands and huildirigs in any ward of llie Corporation or pari thereof during the currency of any period specified under ihis Chapter. '[Such general revaluation shall have cil'eci from the beginning oflhe quarter following thai in which a noiiee sub-section (2) of scclion 184 is issued and shall reamain in Ibrce in rcspect of each ward or portion thereof as lhe case may be, for the unexpired portion of the period during which but for such revaluation the annual valuation would have remained in force.] (2) The ^[Municipal Commissioner) may cause any revision to Lie made in the annual valuation of any iand or building '* * * in the following cases:— 4{i) when there is a transfer, inter vi\w. of its ownership: or (ii) when any tenancy or any renl changes; or (iii) when lhe nature of its use changcs: or (iv) '[when a new building is ercclcd or an existing building is] redeveloped or substantially altered or improved during the period lhc annual valuation remains in force; or (v) when, on an applicaiicn made in wriling by the owner or llie person liahle to pay its '[property tax] il is established thai LIX of I'JSO.] The Kolkata Municipal Corporation Act. 1980. 665 (Part IV.—Taxation.—Chapter XII.—Pouer.t of Taxation and property mxex.— D, Assessment.—Seclion ISO.) during die period of Lhe annual valuation remaining in forcc its value has been reduced hy reason of any substantial demolition or has suffered depreciation from any act:idem or any calamity proved to the salisfaciion of the Municipal Commissioner (o have been heyond the control of.such owner or such person; or (vi) '[when any land or buildin« or portion thereof is acquired by purchase or otherwise) hy the State Government or the Corporation or any statutory hody mentioned in clause (a) of sub-sellion (8) of section 17 I during [he pcriud of the annual valuation remaining in forcc; 2{vii) when any land or building or portion thereof, is sold or otherwise transferred by the .Slate Government or the Corporation or any statutory body mentioned in clause (a) of sub section (3) of section 171: Provided lhal all land used for roads and other public purposes shall be excluded from such revaluation; or Xviii) when, upon lhe acquisition or transfer of any land or building in part, a residual portion remains; "or"- (ix) when it becomes necessary so to do for any other reason to be recorded in writing. (3) Any revision in ihe annual valuation of any land or building or punkin thereof under this seclion shall come into force from the beginning of the quarter of a year ending on the 30th June or 30lh September or 31st December 3 1st March, as the case may be. following that in which such revision becomes applicable and shaJI remain in force for lhe unexpired portion of the period during which hut for such revision such annual valuation would have rcamined in force. (4) Notwithstanding anything contained in suh-section (1) or subsection (2) or sub-section (3), any land or building,-— (i) which for any reason has no annual value assigned to it under this Acl, may be valued by the Municipal Commissioner at any time during the currency of (he period specified in respect of such land or building under section 179 or ""[suh-section (3) of section 180,J (ii) the valuation of which has been cancelled on (he ground of irregularity, may be valued by the Municipal Commissioner [West Ben. Act 6fi6 The Kolkata Municipal Corporation Act. 1980. nssi'.kiii'tnl. of rcium. (Pan !V.—Taxation.—Chapter XII.—Powers of Taxation and properly last's. — I J. /\ xs essn lent. —S eel ion I SI.) :■ al any Lime after such cancellation, and such valuation shall remain in force until a IVesh valuation or revision remain in I'ciicc until a fresh valuation or revision is made and shall lake effeci from lhc beginning of Ihe quarter from which the previous valuation which has been cunccllcd would have laken effeet : Provided that the valuaiion made under clause (i) or clause (ii) shall remain in force for the unexpired portion of the period specified under this chapter. Subiimsinn (j j 'f|lc Municipal Commissioner may, wiih a view 10 enabling inspection nf him to determine the annual value of any land or building 1 [in any word lands mid or p;irt thereof] and the person primarily liable for the payment of any buildings tor ' ' 1 , ! J . J purptisos of [property tax] on such land or building, [by public nolice,] require lhe owner or lhe occupier of such land or building or portion thereof io furnish a return in such form, within such period and in accordance with such procedure as, may be prescribed, (2) The Municipal Commissioner may, '[by public nolice.[■ require ihe owner or (he occupier of any land or building or portion thereof ^in any ward or part lhcreof| used for public cinema shows or thcalrical performances or as a place of similar public recreation, amusement or entertainment to furnish a return in such form, wiihin such period and in accordance with such procedure as may he prescribed. (3) Every owner or occupier ''[of any land or building referred lo in (he public notice,] under suh-scclion (1) or sub-sec lion (2) shall be bound lo comply wiih such notice and io furnish a return with a declaration thai lhe statement made therein is correct lo the besi of his knowledge and belief. (5) The Municipal Commissioner orany person subordinate lo him and authorised by him in wriling in this behalf may, without giving any previous notice to the owner or the occupier of any land or building, enier upon, and make an inspection or survey and lake measurement of, such (Part IV.—Taxation.—Chapter XII.—Powers of Taxation and properly icixes.—D. Assessment.—Sections 182, IS2A.) laud or buildiug and verify lhe statement made in any return for such and ' or building submillcd under ibis Chapier. I * * * W * * Submission