(1) For carrying out the purposes of this Act, the State Government shall appoint a person to be the Commissioner of Multistoreyed Building Tax.
(2) The State Government may appoint or may empower the Commissioner to appoint such other persons (with such designations) to assist the Commissioner and specify the urban area or areas over which such persons shall exercise jurisdiction under this Act.
(3) The Commissioner and the persons appointed under sub-section
(2) shall exercise such powers and perform such duties as may be required by or under this Act or the rules made thereunder.
(4) All persons appointed under sub-sections (1) and (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
5. Where the annual value of any multi-storeyed building or part thereof has been computed by a municipal corporation or a municipality or any other local authority under the provisions of any law for the time being in force for the purposes of levying municipal or local tax, that computation divided by the covered space of such multi-storeyed building or part thereof, as the case may be, shall be the annual value for the purposes of this Act and if such computation has not been made, the annual value shall be deemed to be the gross annual rent at which the multistoreyed building or part thereof might be reasonably expected to let from year to year less an allowance of ten per cent. for the cost of repairs and for all other expenses necessary to maintain the building or part thereof in a state to command such gross rent divided by the covered space of such multi-storeyed building or part thereof, as the case may be.
6. For the purpose of this Act, the annual value under section 5 shall be determined in the manner prescribed by the Commissioner or by any person appointed under sub-section (2) of section 4.
45 of 1860.
202 The West Bengal Multi-storeyed Building Tax Act, 1979.
XVII of 1979.]
(Sections 7-11.)
7. The assessment of the tax payable under this Act shall be made by the Commissioner or by any person appointed under sub-section (2) of section 4 in such manner as may be prescribed:
Provided that no assessment shall be made without giving the owner an opportunity of being heard.