The West Bengal Multi-storied Building Tax Act, 1979
west-bengal · 1979
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1This Act may be called the West Bengal Multi-storeyed Building Tax Act, 1979
- S. 2In this Act, unless there is anything repugnant in the subject or Definitions
- S. 3Section 3 imposes an annual tax on multi-storeyed buildings in West Bengal based on covered space and use, with higher rates for commercial or industrial purposes.
- S. 4The Act appoints a Commissioner and others to enforce multi-storied building tax laws in West Bengal.
- S. 5Section 5 determines the annual value for tax purposes based on municipal computations or a reasonable rental estimate.
- S. 6Section 6 specifies how the annual value for tax purposes is determined under the Act.
- S. 7Section outlines the assessment process for multi-storied building tax, requiring owner's hearing before assessment.
- S. 8Section 8 mandates advance annual payment of multi-storied building tax by owners or their legal representatives.
- S. 9Section 9 imposes a penalty of up to double the tax amount for owners who fail to pay multi-storied building tax without reasonable cause.
- S. 10Section 10 allows unpaid tax or penalty to be recovered as an arrear of land revenue.
- S. 11Section 11 allows the Commissioner to request building owner's documents and information for tax purposes.
- S. 12Section 12 allows the Commissioner or appointed officials to enter multi-storied buildings to survey and measure for tax assessment.
- S. 13Section 13 allows appeals against building tax assessments or orders, with procedural and fee requirements.
- S. 14Section penalizes obstruction to building tax officials and requires special court approval for prosecution.
- S. 15Subject to such restrictions and conditions as may be prescribed, Delegation
- S. 16Section 16 protects officials from legal action for good faith actions under the Act.
- S. 17Section 17 allows the Commissioner to revise building tax assessments upon application, subject to certain fees and conditions.
- S. 18Section 18 allows the Commissioner to correct arithmetical or clerical errors in building tax orders upon application or initiative, provided no enhancement or reduction occurs without notice.
- S. 19( I ) Where as a result of any order passed in appeal or other Refunds
- S. 20Section 20 makes the Commissioner's decisions final and bars civil courts from reviewing them under the Act.
- S. 21Section 21 grants the Commissioner and appointed officials the same powers as a Civil Court to enforce attendance, compel document production, and issue witness examination commissions.
- S. 22Section 22 allows the Commissioner to correct tax underpayment errors by issuing a notice for evidence and determining the correct tax amount.
- S. 23Section excludes time for obtaining certified copy in calculating appeal or revision limitation period.
- S. 24(1) The State Government may, by notification, make rules for carrying out the purposes of this Act
- S. 25Section 25 repeals previous building tax acts and validates any taxes or proceedings under them.
- S. 1975Short title, extent and commence- ment
- S. 1979(Section 25