(1) Any person who—
(a) obstructs or tries to prevent, the Commissioner or any person appointed under sub-section (2) of section 4, from entering into any multi-storeyed building or from conducting servey or taking measurement therein, or
(b) fails to produce accounts, registers or documents when so required by the Commissioner or any person appointed under sub-setion (2) of section 4, or
(c) wilfully furnishes incorrect information, shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both and when the offence is a continuing one with a daily fine not exceeding fifty rupees per day during the period of continuance of the offence.
(2) No court shall take cognizance of any offence under this Act or any rule made thereunder except with the previous sanction of the Commissioner, and no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any such offence.
204 The West Bengal Multi-storeyed Building Tax Act, 1979.
XVII of 1979.]
(Sections 15-19.)
(3) All offences under this Act shall be cognizable and bailable.
15. Subject to such restrictions and conditions as may be prescribed, Delegation.
the Commissioner may, by order in writing, delegate any of his powers under this Act to any person appointed under sub-section (2) of section 4.
16. No suit, prosecution or other legal proceedings shall lie against the Commissioner or the persons appointed under sub-section (2) of section 4 for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.
17. Subject to such rules as may be made by the State Government in this behalf, the Commissioner or any authority prescribed in this behalf may, upon application, revise any assessment made or order passed by the Commissioner or by a person appointed under sub-section (2) of section 4:
Provided that an application for revision shall be accompanied by such fees (not exceeding rupees one hundred) as may be prescribed:
Provided further that no revision shall lie if the applicant has filed an appeal in the first instance under section 13 and such appeal has been disposed of by the prescribed authority.
Indemnity.
Revision.
18. The Commissioner or any person appointed under sub-section (2) Rectification of section 4 may on application made by the owner within one year, or of of mistake.
his own motion within four years from the date of the order, rectify any arithmetical or clerical error in any order passed by him:
Provided that no such rectification having the effect of enhancing an assessment or reducing a refund, as the case may be, shall be made unless the owner has been heard or has been given a reasonable opportunity of being heard.
19. ( I ) Where as a result of any order passed in appeal or other Refunds.
proceedings under this Act refund of any amount becomes due to the owner, such amount shall be refunded to him in such manner as may be prescribed.
(2) Where any refund is due under this Act the Commissioner may in lieu of payment of the refund set off the amount to be refunded or any part of that amount against the sum, if any, remaining payable under this Act by the person to whom refund is due after giving an intimation in writing to such person of the action proposed to be taken under this section.
205 The West Bengal Multi-storeyed Building Tax Act, 1979.
[West Ben. Act (Sections 20-24.)
Bar of suits in civil courts.
Power to take evidence.
Manner of assessment in case of short levy.
Computation of period of limitation.
Power to make rules.
20. Except as otherwise provided in this Act, the decision of the Commissioner or any person appointed under sub-section (2) of section 4 shall be final and no civil court shall have jurisdiction to decide or deal with any question which by or under this Act is required to be decided or dealt with by the Commissioner or any person appointed under subsection (2) of section 4.
21. The Commissioner and the persons appointed under subsection (2) of section 4 shall, for the purposes of this Act, have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters, namely:—
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witness.