(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.
200 The West Bengal Multi-storeyed Building Tax Act, 1979.
XVII of 1979.]
(Section 3.)
(3) The tax shall be levied per year or part thereof on the covered space of any multi-storeyed building or part thereof at the rates specified below:— I. (i) where the annual value . . Fifty paise per square does not exceed Rs. 30 metre.
per square metre.
(ii) where the annual value .. Rupees one per square exceeds Rs. 30 but does metre.
not exceed Rs. 60 per square metre.
(iii) where the annual value . Rupees two per square exceeds Rs. 60 but does metre.
not exceed Rs. 100 per square metre.
(iv) where the annual value exceeds Rs. 100 but does not exceed Rs. 150 per square metre.
(v) where the annual value . Rupees four per square exceeds Rs. 150 per metre.
square metre.
II. In the case of a multi-storeyed building or part thereof used for commercial or industrial purposes, the amount of tax computed in accordance with the preceding provisions of this sub-section shall be increased by fifty per cent.
Explanation.—For the purpose of this Act—
(a) "commercial purpose" means the use of any multi-storeyed building or part thereof for the purpose of carrying on any trade or business or for running an office in relation thereto;
(b) "industrial purpose" means the use of any multi-storeyed building or part thereof for carrying on any manufacturing 63 of 1948. process as defined in the Factories Act, 1948 or for running an office in relation thereto.
(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;
(b) multi-storeyed buildings situated within the area to which 2 of 1924. the provisions of the Cantonments Act, 1924, apply; and . . Rupees three per square metre.
201 The West Bengal Multi-storeyed Building Tax Act, 1979.
[West Ben. Act Taxing authorities.
Annual value.
Determination of annual value of multistoreyed building.
(Sections 4-6.)
(c) any multi-storeyed building or part thereof owned by any diplomatic or consular mission of a foreign State.
(5) The State Government, if it considers expedient so to do, may, by notification, exempt any multi-storeyed building or part thereof from the liability to pay the tax under this Act if it is satisfied that such multistoreyed building or part thereof is being used for the purpose of any school, college, hospital or other educational or charitable institution or for the benefit of any philanthropic institution:
Provided that the State Government may, at any time, resind or modify any such notification.