Registered No. WB/SC-247 No. WB(Part-III)/2002/SAR-27 Frye °Buda agtte flar Extraordinary Published by Authority SRAVANA 28] MONDAY, AUGUST 19, 2002 [SAKA 1924
PART III—Acts of the West Bengal Legislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 1339-L.-19th August, 2002.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:— West Bengal Act XVII of 2002 THE WEST BENGAL CENTRAL VALUATION BOARD (AMENDMENT) ACT, 2002. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 19th August, 2002.] An Act to amend the West Bengal Central Valuation Board Act, 1978. WHEREAS it is expedient to amend the West Bengal Central Valuation Board Act, 1978, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fifty-third Year of the Republic of India, by the Legislature of West Bengal, as follows:— West Ben. Act LVII of 1978. - IL... _1 f •••.. 2 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 19, 2002 [PART III The West Bengal Central Valuation Board (Amendment) Act, 2002. (Sections 1-6.) Substitution of new section for section 8. Amendment of section 9.
1. (1) This Act may be called the West Bengal Central Valuation Board (Amendment) Act, 2002.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the West Bengal Central Valuation Board Act, 1978 (hereinafter referred to as the principal Act), the word 'Central', wherever it occurs, shall be omitted.
3. In section 2 of the principal Act,—
(a) clause (aa) shall be renumbered as clause (aaa) and before clause (aaa) as so renumbered, the following clause shall be inserted:— `(aa) "Administrator or Board of Administrators" has the same meaning as in sub-section (3) of section 14 of the West Bengal Municipal Act, 1993.';
(b) clause (ee) shall be omitted;
(c) in clause (kk), after the words and figures "the Howrah Municipal Corporation Act, 1980,", the words and figures "the Calcutta Municipal Corporation Act, 1980," shall be inserted.
4. For section 6 of the principal Act, the following section shall be substituted:—
6. (1) The Board may create such posts of officers and employees and fill up such posts as may be approved by the State Government.
(2) The terms and conditions of service including salaries and allowances of the officers and employees appointed under sub-section (1) shall be determined by regulations.".
5. For section 8 of the principal Act, the following section shall be substituted:—
8. (1) The expenditure incurred by the Board for meeting the salaries and allowances including contingencies of the Chairman and the Member-Secretary serving under the Board shall be defrayed out of the Fund to be provided by the State Government.
(2) The expenditure incurred by the Board for meeting the salaries and allowances including contingencies in respect of all the officers and employees serving under the Board shall be defrayed out of the Fund to be provided by the State Government.
(3) The expenditure towards contingencies for maintaining normal financial activities shall be met out of the Fund so provided by the State Government.".
6. In section 9 of the principal Act,—
(a) for sub-section (3), the following sub-section shall be substituted:— "(3) Notwithstanding anything contained in sub-sections (1) and (2), if, during the currency of any period referred to in sub-section (2), any new building is erected, or any existing building is reconstructed or substantially altered or improved, in any area, the determination of valuation of such premises shall be subject to the same criteria as has been fixed by the Board for such premises, and its valuation shall be covered by such procedure as may be determined by the Board for its Short title and commencement. Omission of word `Central' in West Ben. Act LVII of
1978. Amendment of section 2. Substitution of new section for section 6. "Officers and employees. "Expenditure incurred on account of salaries and allowances including contingencies. West Ben. Act XXII of 1993. West Ben. Act LVIII of 1980. West Ben. Act LIX of 1980.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 19, 2002 3 The West Bengal Central Valuation Board (Amendment) Act, 2002. (Sections 7-10.) immediate valuation with prior mandatory filing of statement of particulars under section 16 by the owner or occupier. The valuation so made shall remain in force from the quarter intimated by the Municipality or Corporation for the unexpired portion of the period referred to in subsection (2). The procedure of review, mentioned in sections 14 and 15, shall be followed.";
(b) in sub-section (4), after the words "altered or improved within their respective jurisdiction", the words "together with suggested valuation in terms of Board's guidelines for finalization and approval of valuation by the Board" shall be inserted. Amendment of section 11. Amendment of section 12A. Amendment of section 14. Amendment of section 15.
7. In section 11 of the principal Act, for the words "consolidated rate or property tax, as the case may be, payable thereon", the words "property tax, payable thereon," shall be substituted.
8. In sub-section (1) of section 12A of the principal Act,—
(a) in clause (c), for the words "consolidated rate or property tax, as the case may be; or", the words "property tax; or" shall be substituted;
(b) in clause (d), for the words "mistake, or error; or", the words "mistake, error, or subsequent construction or inadvertence; or" shall be substituted.
9. In section 14 of the principal Act,—
(a) in sub-section (1), for the words "consolidated rate or property tax, as the case may be,", the words "property tax," shall be substituted;
(b) in sub-section (4),—
(i) for the words "consolidated rate or property tax, as the case may be,", in the two places where they occur, the words "property tax," shall be substituted,
(ii) in the proviso, for the words "consolidated rate", the words "property tax" shall be substituted,
(iii) after the proviso, the following proviso shall be inserted:— "Provided further that wherever the property tax on the previous valuation was being paid to a Panchayat which has been newly added as a municipal area, twenty-five per cent of the newly calculated amount must be paid or deposited, and continued to be paid or deposited, in the office of the concerned Municipality. The amount so paid or deposited shall be adjusted against the valuation to be fixed after review.";
(c) after sub-section (4), the following sub-section shall be inserted:— "(5) In the cases of excessive hardship to the persons liable to pay property tax, the Review Committee may, in its discretion, waive or reduce the advance payment of such tax due before hearing.".
10. In section 15 of the principal Act,—
(1) in sub-section (2), for the last proviso, the following proviso shall be substituted:— "Provided also that when a Corporation or Municipality is dissolved and no new body is constituted within three months, the Administrator or the Board of Administrators, as the case may be, shall take over the Review work in consultation with the Board."; 4 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 19, 2002 [PART III The West Bengal Central Valuation Board (Amendment) Act, 2002. (Sections 11 -15 .)
(2) for sub-section (3), the following sub-section shall be substituted:— "(3) The Review Committee may confirm, reduce, enhance or annul the valuation of land or building or may suggest fresh valuation to be made after such further enquiry as may be necessary:
Provided that where the Review Committee reduces the valuation of any land or building, such reduction shall not be more than twenty-five per centum of the annual valuation of such land or building except in the case of gross arithmetical or technical mistake, or striking anomaly and the Review Committee shall, in every such case, record in writing the reasons for such reduction, and send details of the same to the Board:
Provided further that with respect to any area identified as struck by natural calamity for a particular year, by the State Government, the land or building in that area may, fully or partially, be exempted from valuation by the Municipality or Corporation concerned for that particular year.". Amendment of section 23. Amendment of section 26A.
11. In sub-section (1) of section 19 of the principal Act, for the words "shall in each year pay", the words "may in each year pay" shall be substituted.
12. For section 21 of the principal Act, the following section shall be substituted:—
21. The State Government may extend grants or loans to the Board on such terms and conditions as that Government may
13. For sub-section (2) of section 22 of the principal Act, the following subsection shall be subsituted:— "(2) The Board shall keep accounts of all receipts and expenditure, and prepare annual accounts, in a regular manner as per standard accounting norms or in such manner as may be prescribed.".
14. In section 23 of the principal Act,—
(a) for sub-section (2), the following sub-section shall be substituted:— "(2) The annual accounts prepared as per provisions of sub-section
(2) of section 22 shall be placed to the auditor for audit. As soon as the accounts have been audited, the Board shall send a copy thereof together with a copy of the report of the auditor to the State Government.";
(b) in sub-section (4), after the words "by way of fees", the words ", if any," shall be inserted.
15. For sub-section (1) of section 26A of the principal Act, the following subsection shall be substituted:— "(1) The Board may delegate any of its powers and functions including financial poVers to the Chairman of the Board except the power under sub-section (1) of section 6.". Amendment of section 19. Substitution of new section for section 21. Amendment of section 22. "Grants or loans to the Board. determine.". By order of the Governor, A. K. BHATTACHARYA, Secy. to the Govt. of West Bengal. Published by the Controller of Printing and Stationery, West Bengal and printed at Saraswaty Press Ltd. (Government of West Bengal Enterprise), Kolkata 700 056 Page 1 Page 2 Page 3 Page 4