Amendment status not verified — confirm the current text below against the official source.
(I) Notwithstanding anything to the contrary contained in any judgement, decree, or order of any court or tribunal, or in any other law for the time being in force, a raiyat shall, with effect from such date as the State Government may, by notification in the official Gazette, specify, pay revenue for his land in the following rate, where such land is used— (a) for the purpose of setting up any mill, factory, workshop or for other commercial purposes—rupees two hundred per 0.01 acre; (b) for homestead or residential purpose—rupees forty five per 0.01 acre; (c) for purpose of setting up any high-rise building meant to be used as residential or commercial establishment—rupees two hundred per 0.01 acre; (d) for the purpose of setting up an institution of non-commercial nature—rupees forty five per 0,01 acre; (e) for the purpose of setting up an institution of commercial nature—rupees two hundred per 0.01 acre: (f) as parks, gardens or water-body on commercial basis—rupees two hundred per 0.01 acre; (i;) as vacant land on commercial basis--rupees two hundred per 0.01 acre; and (h) as vacant land on non-commercial basis—rupees forty five per 0.01 acre Liability to pay revenue. Determination of revenue. PANT III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 6, 2003 [32 The Kolkata Land-revenue Act, 2003. (Chapter II—Provisions as to Land-revenue.—Sections 6-8.) Exemption. Assessment and collection of revenue. Appeal. Provided that in municipal areas outside the jurisdiction of the Municipal Corporations of Kolkata and Howrah, and Bidhannagar Municipality, the rate of revenue, payable by a raiyat for use of land in connection with any commercial purpose referred to in clauses (a);(c), (e),(f) and (g), shall be rupees one hundred and seventy-five per 0.01 acre and for non-commercial and residential purposes referred to in clauses (b), (d) and (h), the rate of revenue payable shall be rupees thirty-five per 0.01 acre: . Provided further that land-revenue at the above rate or at the existing rate, whichever is higher, shall be payable. Explanation I.— For land other than land as defined in clauses (f) and (n) of section 2 of this Act, land -revenue shall be paid in terms of clause (a) of section 23 of the West Bengal Land Reforms Act, 1955. If due to change in use of such land creates West Ben. Act land as defined under this Act, land-revenue shall be charged under the provisions of X of 1956. this Act. Explanation IL—For the purpose of securing land-revenue, any area constituted by the State Government as a notified area under section 378 of the West Bengal West Ben. Act Municipal Act, 1993, or any area in a newly-developing locality which has been specified XXII of 1993. by the State Government by notification in the Qfficial Gazette, as a municipal area, shall be treated as a Municipality. (2) The rate of revenue, determined under sub-section (1), shall be increased at the rate of ten per centum after every five years.