(1) For carrying out the purposes of this Act, the State Government, by notification published in the Official Gazette, shall prescribed an authority (hereinafter referred to as the prescribed authority), and may appoint such officers to assist the prescribed authority and to exercise jurisdiction, powers and authority over such area or areas, as may be specified therein.
(2) Subject to such restrictions and conditions as may be prescribed, the prescribed authority may, by an order in writing, delegate any of its powers and authority under this Act, except the power under sub-section (4) of Section 20, to any other officers appointed under sub-section (1) to assist it.
(3) The offiCers appointed under sub-section (1) to assist the prescribed authority shall exercise such powers and authority, and perform such duties, of the prescribed authority under this Act as may be delegated to them under sub-section (2).
(4) Notwithstanding anything to the contrary contained in sub-section
(1), the prescribed authority may transfer any case or matter from any officer appointed under sub-section (1) to assist the prescribed authority, whether such officer has jurisdiction over the area to which the case or matter relates or not, provided such officer is otherwise competent to deal with the case or matter in exercise of the powers, or in performance of the duties, referred to in sub-section (2).
(5) The prescribed authority may transfer to, or withdraw to himself from, any officer any case or matter which any other officer appointed under sub-section (1) to assist the prescribed authority is competent to deal with in exercise of the powers and authority delegated to him under sub-section (2) or transfer from any such officer any such case or matter to any other officer appointed under sub-section (1), who is otherwise competent to deal with such case or matter under sub-section (2), to deal with such case or matter.
(6) The prescribed authority and the officers appointed under sub-section (1) shall be deemed to be public servants within the meaning 45 of 1860. of section 21 of the Indian Penal Code.
4. Every owner within the meaning of sub-clause (i), or sub-section
(ii), as the case may be, of clause (e) of section 2, of a building or part thereof shall be liable to pay a building tax at the rate of five per centum of the annual value of such building or part therof, for the period during which such person continues to be the owner of such building or part thereof.
Taxing authorities.
Liability to pay building tat 219 The West Bengal Building Tax Act, 1996.
[West Ben. Act (Sections 5-7.)
Declaration for determination of annual value of building.
Determination of anual value of building and tax payable.
Payment of tax.
S. Every owner within the meaning of sub-clause (i) or sub-clause (ii), as the case may be, of clause (e) of section 2, of a building or part thereof shall furnish a declaration in such Form, in such manner, and within such period as may be prescribed,—
(i) in the case where such building or part thereof has been constructed by him, with respect to the amount of the cost of construction of such building or part thereof including the market value of the land, if he does not use himself, or is not in occupation or possession of, such building or part thereof, or
(ii) in the case where transfer of ownership or possession of a building or part thereof has been made or delivered to him, otherwise than by a registered instrument, with respect to the market value of such building, for determination of annual value under section 6.