The West Bengal Multi-storeyed Building Tax Act, 1975
west-bengal · 1975
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the West Bengal Multi-storeyed Short title, Building Tax Act, 1975
- S. 2In this Act, unless there is anything repugnant in the subject or Definitions
- S. 3The West Bengal Multi-storeyed Building Tax Act, 1975 imposes an annual tax on multi-storeyed buildings, exempting government-owned buildings and certain charitable institutions.
- S. 4Section 4 appoints a Commissioner of Multi-storeyed Building Tax and assistants to enforce the Act.
- S. 5The Commissioner assesses multi-storeyed building tax under the Act, giving owners a chance to be heard.
- S. 6Section 6 mandates advance annual payment of multi-storeyed building tax by the owner and issuance of a prescribed receipt.
- S. 7Section 7 imposes a penalty of up to double the tax amount for late payment without reasonable cause.
- S. 8Unpaid tax or penalty under the act is recoverable as land revenue arrear.
- S. 9Section 9 allows the Commissioner to request building owners to provide necessary documents and information for tax purposes.
- S. 10Section 10 allows authorized officials to enter multi-storeyed buildings for tax assessment surveys.
- S. 11Section 11 allows appeals against assessments or orders under the Act, with penalties for obstructing officials and failing to comply with requirements.
- S. 13Subject to such restrictions and conditions as may be prescribed, Delegation
- S. 14No suit, prosecution or other legal proceedings shall lie against Indemnity
- S. 15(1) The State Government may, by notification, make rules for Power to carrying out the purposes of this Act