omlenicate of 199. (1) Every person engaged or intending to be engaged in anyProfession, trade _ profession, trade or calling, in Kolkata as categorized in Schedule IV,and calling. either by himself or by an authorized agent or representative, shallobtain a Certificate of Enlistment for such period and on payment of such fees as maybe determined by the Corporation and as may be specified in the form of Guidelinesissued by the State Government or get the Certificate of Enlistment renewed, on orbefore the expiry of the validity period thereof, from the Municipal Commissioner or,in his absence, from the official authorized by the Municipal Commissioner upon
Provided that such enlistment or renewal thereof shall not absolve such person fromany liability to take out any license under this Act or any other law for the time beingin force.
(2) The Municipal Commissioner or an official authorized by him, shall, on receiptof the application under sub-section (1), grant him such Certificate of Enlistment, if theapplication is in order and upon payment of fees under sub-section (3) of section 131or shall reject the application, if it is not in order.”.
15. In section 203 of the principal Act,—
(1) in themarginal note, for the words “License for the purpose of advertisement”,the words “License for use of site for purpose of advertisement” shall besubstituted;
(2) clause (f) of sub-section (9) shall be omitted.
16. In section 215 of the principal Act,—
(1) in sub-section (3), the words “or paid in advance self-assessment within therebate period of first quarter” shall be omitted;
(2) after sub-section (3), the following sub-section Shall be inserted:—“(4) Notwithstanding anything contained in this section, the Corporationmay, by resolution, allow additional rebate on property tax if payment is madethrough online on or before the date determined under sub-section (1).”.
Part It] T Amendment of section 182A.
Amendment of section 183.
Amendment of section 184.
Amendment of section 185.
Amendment of section 186.
HE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 The Kolkata Municipal Corporation (Amendment) Act, 2022.
(Sections 6 — 10.)
6. In sub-section (1) of section 182A of the principal Act,—
(a) to clause (a), the following provisos shall be added:— “Provided that in case of non-filing of return of self-assessment, notwithstanding anything contained in sections 171, 179, 180, 232A and 232B, till the fresh valuation is made after final publication of the scheme, existing tax as mentioned in this sub-section may be increased every year, onand from the date of final publication of the scheme, by such percentage notexceeding five per cent., as may be decided by the Corporation and such owner or occupier or person liable to pay the property tax, as the case may be, shall continue to pay the same which will be subject to adjustment after fresh valuation under the scheme:
Provided further that if any change in nature of occupancy or nature of use or any addition or alteration or any other circumstance of revision as specified in sub-section (2) of section 180 occurs prior to final publication of the scheme then the Corporation may amend the assessment and consequential tax as mentioned in the foregoing proviso.”;
(b) in clause (c), the word “annual” shall be omitted.
7. After sub-section (7) of section 183 of the principal Act, the following subsection shall be inserted:— _ “(8) Notwithstanding anything contained in this Act, Municipal Commissioner on his own may record such transfer in a book and also in the Municipal Assessment Book subject to realisation of processing fee as applicable and payment of arrears of tax and dues to the Corporation thereof on account of the transferor or the predecessor-ininterest of the property.”.
8. Insection 184 of the principal Act, the brackets and figure “(1)” shall be omitted.
9. In section 185 of the principal Act,—
(1) in clause (d),—
(a) for the words “non-filing of a return”, the words, figures and letter “nonfiling of the return under section 182A” shall be substituted;
(b) for the words “wilful suppression of facts”, the words, figures and letter “wilful suppression of facts in the return under section 182A” shall be substituted;
(2) after clause (d), the following explanation shall be inserted:— ‘Explanation.— For avoidance of doubt, the expression “thirty per cent. of the difference in property tax arising from, giving wrong information or wilful suppression of facts” it is clarified that in case of wrong information and wilful suppression of facts in the return of ‘self-assessment, if property tax. subject to provision contained in section 171A, comes to rupees one thousand in place of actual property tax amounting to rupees one thousand two hundred (had wrong information not been given and/or the facts had not been wilfully suppressed) on the basis of fresh valuation made after final publication of the scheme, a penalty at the rate of thirty per cent., shall be imposed on rupees two hundred.’.
10. In section 186 of the principal Act, for the word and figures “section 184”, the words and figures “section 184 or section 185” shall be substituted.
3 Part II] THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 Insertion of new section 232B after section
232A.
Amendment of section 391.
Amendment of section 393A.
Amendment of section 395.
Amendment of section 396.
Amendment of section 397.
Amendment of section 398.
Amendment of section 402.
Amendment of section 403.
The Kolkata Municipal Corporation (Amendment) Act, 2022.
(Sections 17 — 25.)