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Section 8

The West Bengal Multi-storied Building Tax Act, 1979State Act of West Bengal · Act 17 of 1979

(1) The tax in respect of any multi-storeyed building shall be payable for the year in advance by the owner thereof in one instalment within such time and in such manner as may be prescribed.

(2) In the case of death of an owner, his legal representative shall be liable to pay out of the estate of the deceased to the extent to which the estate is capable of meeting the charge the tax assessed as payable by such deceased, or any tax which would have been payable by him under this Act if he had not died.

Explanation.—The legal representative of the deceased shall, for the purposes of this Act, be deemed to be an owner.

(3) A receipt shall be given in the prescribed form for any money paid or recovered under this Act.

Assessment of the tax.

Manner of payment.

Where this provision sits

ActThe West Bengal Multi-storied Building Tax Act, 1979
Section8
JurisdictionState of West Bengal
StatusIn force as published by the source

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