(1) The Review Committee shall consist of the Member of the Board referred to in clause (a) of sub-section (3) of section 5 who shall be the President of the Committee, and where the matter relates to— West Ben.
Act XXXIII of
1951.
Ben Act VI of
1932.
(a) any land or building in any Ward in Calcutta or Chandernagore, Councillor of that Ward; or 246 The West Bengal Central Valuation Board Act, 1978.
LVII of 1978.]
(Section 16.)
(b) any land or building in any Ward in a municipality, the Commissioner of that Ward; or
(c) any land or building in any area other than the areas mentioned in clauses (a) and (b), such person as the State Government may appoint, as the other member.
(2) When the Corporation or the Commissioners of a municipality are superseded, the State Government shall appoint a person residing in the Ward to which the matter relates as the other member referred to in sub-section (1).
(3) The Review Committee may confirm, reduce, enhance or annual the valuation, of land or building or the assessment and may direct fresh assessment to be made after such further enquiry as the Review Committee may direct.
(4) If there is any difference of opinion between the members of the Review Committee, the matter shalt be referred to the Board for decision.
(5) The decision of the Review Committee or of the Board, as the case may be, shall be final and no suit or proceeding shall lie in any Civil Court in respect of any matter which has been or may be referred to the Review Committee or has been decided by the Review Committee or the Board.
16. Every owner and occupier of any land or building shall, within such period as may be prescribed, file a statement before the Board specifying—
(a) the name of the street in which the land or building is situated,
(b) the number of the holding,
(c) a description of the land or building,
(d) whether the land or building is occupied by him as owner or occupier or as owner and occupier,
(e) the actual annual rent, if any, paid for the land or building, Owner and occupier to file statement.
247 The West Bengal Central Valuation Board Act, 1978.
[West Ben. Act Production and inspection of accounts and documents.
Power to enter and inspect.
Corporation and municipalities to make payment to the Board.
(Sections 17-19.)
(f) the amount payable quarterly on account of the consolidated rate under the Calcutta Municipal Act, 1951, or rate or rates under the Bengal Municipal Act, 1932, or any other law in force in that area as the case may be, and
(g) such other particulars as may be prescribed.
17. The Board or any of its officer authorised by the Board may, subject to such conditions as may be prescribed, require the owner or the occupier of any land or building to produce before the Board or such officer within such time as the Board or such officer may fix any accounts, registers or documents or to furnish any information relating thereto as may be considered necessary for the purpose of this Act and the owner or the occupier shall comply with such requisition.
18. Any officer of the Board when so authorised by it may, after giving notice in the prescribed manner of his intention so to do, enter into any land or building for the purpose of conducting survey and taking measurement or for the purpose of valuation.