(1) This Act may be called the West Bengal Multi-storeyed Short title, Building Tax Act, 1975.
extent and commence-
(2) It extends to the whole of West Bengal.
mein. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In this Act, unless there is anything repugnant in the subject or Definitions.
context,—
(a) "Commissioner" means the Commissioner of Multi-storeyed Building Tax appointed under sub-section (1) of section 4;
(b) "covered space" means the floor space and includes the space of covered courtyard, gangway, garage, verandah, common service area and such other space as may be prescribed;
(c) "multi-storeyed building" means a building on any land in an urban area consisting of five storeys and above constructed after the first day of April, 1969 and includes any building in • such area with less than five storeys constructed prior to that date but raised after that date to a level of five storeys and above;
113 The West Bengal Multi-storeyed Building Tax Act, 1975.
[West Ben. Act (Section 3.)
(d) "notification" means a notification published in the Official Gazette;
(e) "owner" includes the person for the time being receiving the rent of any multi-storeyed building or any part thereof whether on his own account or as agent or trustee for any person or society or for any religious or charitable purpose, or as a receiver, or, who would so receive such rent if the multistoreyed building or part thereof were let to a tenant;
(0 "prescribed" means prescribed by rules made under this kct;
(g) "State Government" means the Government of the State of West Bengal;
(h) "urban area" means such area as the State Government may, by notification, declare to be an urban area for the purposes of this Act;
(i) "year" means a year beginning on the 1st day of April.
Levy of tax. 3. (1) Notwithstanding anything to the contrary contained in any other law for the time being in force but subject to other provisions of this Act, there shall be charged and levied for every year a tax (hereinafter referred to as "the tax") on every multi-storeyed building.
(2) The tax in respect of a multi-storeyed building shall be payable by the owner thereof to the State Government.
(3) The tax shall be levied•at the rate of one rupee per square metre of covered space of the multi-storeyed building per year.
(4) The tax shall not be levied on the following multi-storeyed buildings, namely:—
(a) multi-storeyed buildings owned by the Central Government, the State Government, Government of any other State or any local authority; and
(b) multi-storeyed buildings situated within the area to which the provisions of the Cantonments Act, 1924, apply. 2 of 1924.
(5) The State Government may, by notification, exempt from the payment of the tax—
(a) any multi-storeyed building or part thereof constructed by the Department of Housing of the Government of West Bengal or the West Bengal Housing Board, the Trustees for the Improvement of Calcutta or any other Statutory Body, comprising apartments, flats and tenements for sale or allotment to persons whose annual income does not exceed rupees twelve thousand, 114 The West Bengal Multi-storeyed Building Tax Act, 1975.
XIX of 1975.]
(Sections 4-8.)
(b) any multi-storeyed building or part thereof owned by any diplomatic or consular mission of a foreign State, or
(c) any multi-storeyed building or part thereof used for the purpose of any school, college or other educational or public charitable institution, hospital or dispensary.