Registered No. WB/SC-247 @he No. WB(Part-III)/2025/SAR-4 3¥lkata 6a;eif£e MAGHA I] a@a #Rt Extraordinary Published by Authority TUESDAY, JANUARY 21, 2025 [SAKA 1946
PART III-Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 82-L.21st January, 2025.-The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:- West Bengal Act XIV of 2024 THE WEST BENGALMUNICIPAL CORPORATION (AMENDMENT) ACT, 2024.
Short title and commencement.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 21st January, 2025.]
An Act to amend the West Bengal Municipal Corporation Act, 2006.
WHEREAS it is expedient to amend the West Bengal Municipal Corporation Act, 2006, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Seventy-fifth Year of the Republic of India, by the Legislature ofWest Bengal, as follows:-
1. ( 1) This Actmaybecalled theWestBengalMunicipalCorporation (Amendment) Act, 2024.
West Ben. Act XXXIX of 2006.
2 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 21, 2025 The West Bengal Municipal Corporation (Amendment) Act, 2024.
(Sections 2-4.)
[PART III Amendment of section 119 of West Ben. Act XXXIX of 2006.
Amendment of section 119A.
Amendment of section 123.
(2) This section shall come into force at once; and the remaining sections shall come into force on such date or dates as the State Government may, by notification in the Official Gazette, appoint.
2. In section 119 ofthe West BengalMunicipal Corporation Act, 2006 (hereinafter referred to as the principal Act),
(1) proviso to sub-section (1) shall be omitted;
(2) in sub-section (3),-
(a) for the words "not less than five per cent, but not exceeding ten per cent,", the words "not exceeding ten per cent" shall be substituted;
(b) for the words and figures "Income Tax Act, 1961", the words and figures 43 of1961 "Companies Act, 2013" shall be substituted. 18 of2013
3. In sub-section (3) of section 119A of the principal Act, after clause (t), the following clause shall be inserted:- "(u) Preparation of assessment list - After publication of final scheme by the Corporation, the owner or person liable to pay property tax shall file a return of self assessment either digitally or manually as decided by the Corporation in such form as may be specified in the said scheme, of their property based on the rate chart stated in the final scheme:
Provided that the Corporation shall prepare an assessment list within a year from the date ofpublication offinal scheme comprising all holdings within theirjurisdictionbased on the rate chart stated in the final scheme publishedby the West BengalValuationBoard.
Provided further that if any owner or person liable to pay property tax fails to comply self-assessment in due time or suppress any part of their property it shall be treated as wilful suppression of facts and the person liable to pay property tax shall be penalised not exceeding 30 per cent of the property tax enumerated in the assessment list prepared by the Corporation in addition to the property tax.".
4. In section 123 of the principal Act, for proviso to sub-section (2), the following proviso shall be substituted:- "Provided that if the property tax, as determined under a valuation, is continued to be paid for a period beyond the expiry of its term offive years ofthe said valuation due to non-completion of a fresh valuation, the last valid assessment list shall be deemed enhanced by ten per cent. of the annual value of the said assessment list till the new assessment list is given effect. The annual value so arrived shall be automatically increased by ten per cent. every five years, as an interim measure till new valuation list is published after completion of fresh valuation. If the property tax of any holding increases or decreases in respect ofthe preceding valuation, the increased or decreased amount ofproperty tax shall take effect from the date on which the valuation became operative under section 11 ofthe West Bengal Valuation Board Act, 1978, and the dues payable or the excess amount paid, as the case may be, shall be adjusted in such instalments as may be determined by the Corporation concerned.".
By order of the Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, Law Department.
Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.
West Ben. Act LVII of 1978.