(1) The State Government shall, by notification, constitute a Regional Rating Board for a region. Each Regional Board shall consist of a Chairman and other members not exceeding four.
(2) The qualifications and the terms and conditions of service of the Chairman and other members of a Regional Board shall be such as may be prescribed.
5. A Regional Board shall—
(a) assess the rateable value or values for the area or areas within the region on the basis of ten per cent. of the market value of land in the area to be determined in such manner as may be prescribed;
(b) prepare statements of rateable values for different areas within its jurisdiction and publish such statements in the area concerned in the prescribed manner inviting objections, if any, from interested persons to the assessment of rateable value or values within such period as may be prescribed;
(c) consider the objections received by it and after causing such enquiry as may be necessary, determine the rateable value which may be fixed for each area and submit the same for consideration of the State Rating Board.
6. The Board, on receipt of the report of the rateable value of an area from a Regional Board, shall consider the same and may approve the rateable value determined by a Regional Board with or without any modification or may require a Regional Board to review its determination after taking into account any relevant information which the Board may communicate or which, in the opinion of the Board, it may be expedient for the Regional Board to ascertain relating to the rateable value. Before arriving at any such finding, the State Rating Board may, if it thinks necessary to do so, consider any representation in writing that may be made to it, and may give any interested raiyat an opportunity of being heard on the correctness or otherwise of the rateable value for any area determined by a Regional Board.
7. The rateable value for each area as approved shall be published in the Official Gazette and also in the area concerned in the manner prescribed and such rateable value shall remain in force for a period of five years from the date of publication of the same in the Official Gazette:
Provided that the State Government may, if it considers fit, extend the period of validity of the rateable values by such further period or periods as may be deemed necessary, so, however, that the total period of validity of such rateable value shall not exceed ten years.
Regional Rating Board.
Functions of a Regional Rating Board.
Functions of the State Rating • Board.
Publication and duration of rateable values.
357 The West Bengal Land Holding Revenue Act, 1979.
[West Ben. Act (Sections 8-10.)
Levy and collection of revenue on land holding.
Assessing authority.
Furnishing of return.