0 GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XVII of 1995 THE WEST BENGAL MUNICIPAL CORPORATION LAWS (AMENDMENT) ACT, 1995.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 22nd September, 1995.]
[22nd September, 1995.]
An Act to amend the Howrah Municipal Corporation Act, 1980, the Siliguri Municipal Corporation Act, 1990, the Asansol Municipal Corporation Act, 1990 and the Chandernagore Municipal Corporation Act, 1990.
West Ben.
Act LVIII of
1980.
West Ben.
Act XXX of
1990.
West Ben.
Act XXXI of
1990.
West Ben.
Act XXXII of 1990.
WHEREAS it is expedient to amend the Howrah Municipal Corporation Act, 1980, the Siliguri Municipal Corporation Act, 1990, the Asansol Municipal Corporation Act, 1990 and the Chandernagore Municipal Corporation Act, 1990, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Forty-sixth Year of the Republic of India, by the Legislature of West Bengal, as follows-
1. (1) This Act may be called the West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
(2) This section shall come into force at once; and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
2. In the Howrah Municipal Corporation Act, 1980,—
(1) for the words "consolidated rate", wherever they occur, the words "property tax" shall be substituted;
(2) in section 2,—
(a) clause (1) shall be renumbered as clause (1A) and before clause (1A) as so renumbered, the following clause shall be inserted:- Short title and commencement.
Amendment of West Ben.
Act LVIII of
1980.
221 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 2.)
an article shall be deemed to be "adulterated"—
(a) in the case of drugs, if its strength, quality or purity falls below the professed standard under which it is sold or exposed for sale;
(b) in the case of confectionery, if it contains any mineral substance or poisonous colouring or flavouring matter or other ingredients deleterious or detrimental to health; and
(c) in the case of food,—
(i) if any substance has been mixed or packed with it so as to reduce or lower or harmfully affect its quality or strength, or
(ii) if any substance has been substituted wholly or in part for the article, or
(iii) if any normal constituent of the article has been wholly or in part abstracted, or
(iv) if it is mixed, coloured, powdered, coated or stained in a manner whereby deterioration or inferiority is concealed, or
(v) if it does not comply with the standard prescribed therefor by or under this Act or under any other law for the time being in force, or
(vi) if it contains or is mixed or diluted with any substance in any quantity to the prejudice of the purchaser or consumer or in any proportion which diminishes in any manner its food value or nutritive properties as compared with the same in a pure or normal state and in an undeteriorated and sound condition, or
(vii) if it contains any added poisonous or other added deleterious ingredient which may render such article injurious to health, or
(viii) if it is not of the nature, substance or quality which it purports or is represented to be;';
222 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
West Ben.
Act )0CXIV of 1994.
(Section 2.)
(b) after clause (14), the following clause shall be inserted:— '(14A) "holding" means land held under one title or agreement and surrounded by one set of boundaries:
Provided that two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act.
Explanation.—Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause;'.
after section 17, the following section shall be inserted:— "Compulsory 17A. (1) Notwithstanding anything retirement of officers and contained in this chapter or elsewhere in this employees of Act or the rules made thereunder, an officer or Corporation.
other employee of the Corporation shall retire from service compulsorily with effect froth the afternoon of the last day of the month in which he attains the age of sixty years.
(2) No officer or other employee of the Corporation shall be reemployed after retirement in any post of the Corporation without the prior sanction of the State Government.";
(4) section 25 shall be renumbered as sub-section (1) of that section and—
(i) in sub-section (1) as so renumbered, in clause (b), the words "other than the Chief Auditor" shall be omitted;
(ii) after sub-section (1), the following sub-section shall be inserted:— "(2) All officers and employees of the Corporation shall be subordinate to the Commissioner.";
(5) in sub-section (1) of section 40, for the words "A Councillor shall", the words and figures "Subject to the provisions of section 83 of the West Bengal Municipal Elections Act, 1994, a Councillor shall" shall be substituted;
(6) in the proviso to section 46, for the word "seventy-two", the word "forty-eight" shall be substituted;
(3) 223 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 2.)
(7) in sub-section (2) of section 49, for the word "seventy-two", the word "forty-eight" shall be substituted;
(8) in section 55,—
(a) sub-section (2) shall be omitted;
(b) for sub-section (3), the following sub-section shall be substituted:— `(3) All moneys received on account of the Municipal Fund shall forthwith be paid into a Government Treasury or into the State Bank of India or any other nationalised bank or the State Co-operative Bank to the credit of one or more accounts, and each such account shall be called the account of the Corporation to which the money belongs:
Provided that the Mayor-in-Council may invest money, not required for immediate use, either in Government securities or in any other form of security which may be approved by the State Government, or in fixed deposit in the State Bank of India or in any other nationalised bank or the State Co-operative Bank or in any other form as the State Government may direct.
Explanation.—"State Co-operative Bank" shall mean the West Bengal State Co-operative Bank Limited, and shall include any co-operative bank affiliated to the West Bengal State Co-operative Bank Limited.';
(9) after section 56, the following section shall be inserted:— "Expenditure 56A. Expenditure on physical assets outside on physical assets outside Howrah may, for carrying out the purposes of Howrah• this Act, be made if a resolution to that effect is carried out by not less than one-half of the total number of elected members of the Corporation.";
(10) to section 58, the following proviso shall be added:— "Provided that this section shall not apply to payments in the following cases:—
(a) refund of taxes and other moneys which are authorised by this Act;
(b) repayment of moneys belonging to contractors or other persons and held in deposit and all moneys collected or credited to the Municipal Fund by mistake;
(c) temporary payments for works urgently required by the State Government in the public interest;
224 The West Bengal Municipal Corporation•Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 2.)
(d) sums payable as compensation under this Act or the rules or the regulations made thereunder;
(e) expenses incurred by the Corporation on special measures on the outbreak of dangerous diseases;
(f) sums payable—
(i) under orders of the State Government on failure of the Corporation to take any action required by the State Government; or
(ii) under any other enactment in force for the time being; or
(iii) under the decree or order of a civil or criminal court against the Corporation; or
(iv) under a compromise of any claim, suit or other legal proceedings; or
(v) on account of the cost incurred in taking immediate action by any of the municipal authorities referred to in section 3 to avert a sudden threat or danger to the property of the Corporation or to human life;
(g) such other cases as may be prescribed.";
(11) after section 58, the following section shall be inserted:— "Procedure 58A. Whenever any sum is paid in any of when co money the cases referred to in the proviso to section not ve a budget grant 58,58, the Commissioner shall forthwith is paid. communicate the circumstances of such payment to the Mayor-in-Council, and thereupon the Mayor-in-Council may take, or recommend to the Corporation to take, such action under the provisions of this Act as may appear to it to be feasible and expedient for covering the amount of such payments.";
(12) section 59 shall be omitted;
(13) in section 60,—
(a) in sub-section (1), for the figure and letters "2nd", the figures and letters "31st" shall be substituted;
(b) sub-section (2) shall be omitted;
(c) in sub-section (6), for the words "determined by regulations.", the word "prescribed." shall be substituted;
(d) for sub-section (7), the following sub-section shall be substituted:— "(7) The Corporation shall prepare the revised budget estimate for a year along with the budget estimate for the next year in such manner as may be prescribed.";
225 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 2.)
(14) in sub-section (3) of section 74, the words ", and the Commissioner shall forthwith furnish to the Chief Auditor such explanation concerning any receipt or expenditure as he may call for" shall be omitted.
(15) in sub-section (4) of section 75, the words "and the Aldermen" shall be omitted.
(16) after section 87, the following section shall be inserted:— "Levy of fees, 87A. (1) The Corporation may, from time to charges, etc. time, levy fee for licences issued or permissions granted uder the provisions of this Act and also impose charges for any specific services rendered in pursuance of the provisions of this Act.
(2) The State Government may, from time to time, prescribe the scale at which such fees may be levied or charges imposed.";
(17) for section 88, the following section shall be substituted:— "Imposition of 88. (1) For the purposes of this Act, property tax. property tax on the annual value of lands and buildings comprised in a holding, as determined under this chapter, shall be imposed by the Corporation.
(2) Such property tax shall be determined• as follows:—
(a) where the annual value of lands and buildings does not exceed nine hundred and ninety-nine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value + 10) per cent of the annual value, or 100
(b) where the annual value of lands and buildings exceeds nine hundred and ninety-nine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value + 22) per cent of the annual value:
1000
Provided that the property tax shall not exceed 40 per cent of the annual value of lands and buildings:
Provided further that while calculating the percentage of property tax, the decimal figure below
0.5 shall be ignored and the decimal figure of 0.5 or above shall rounded off to 1:
Provided also that the State Government may, from time to time, by notification, revise the formula referred to in clauSe (a) and clause (b) of this sub-section and upon such revision, this Act shall be deemed to have been amended accordingly:
226 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 2.)
Provided also that no such revision shall be made more than once in five years.
(3) A surcharge at such rate, not exceeding fifty per cent of the property tax calculated under sub-section (2), as the Mayor-in-Council may, from time to time, determine at a meeting convened for the purpose, may be imposed on any land and building used wholly or partially for commercial, industrial or any other non-residential purpose.
(4) Notwithstanding anything contained in this chapter, lands and buildings which are the properties of the Union shall be exempt from the property tax: '
Provided that nothing in this sub-section shall prevent the Corporation from levying on such lands and buildings a property tax to which immediately before the commencement of this Act they were, or were treated as, liable:
Provided further that the Corporation may levy a service charge on such buildings on the basis of annual value, and at such rate, as may be determined by the Central Government from time to time.";
(18) for section 93, the following section shall be substituted:— "Application 93. (1) Any person who is dissatisfied with for review.
the assessment as appearing in the assessment list referred to in section 92 may prefer an application for review before the Corporation within a period of one month from the date of publication of such assessment list or service of written notice, as the case may be.
(2) No such application for review shall be entertained unless the amount of property tax on the previous valuations of any land or building has been paid or deposited in the office of the Corporation before such application is filed and every such application shall stand rejected unless such amount of tax is continued to be paid or deposited in the office of the Corporation till such application is finally disposed of.
(3) Every application under sub-section (1) shall be heard and determined by a Review Committee as may be constituted by the Corporation:
Provided that no Councilor of the ward from which the application for review is made shall be a member of the Review Committee:
227 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 2.)
Provided further that no decision of the Review Committee shall invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member, other than the presiding officer, from a meeting thereof.
(4) The Review Committee shall give notice to the applicant of the time and place at which his application will be heard and the Committee shall dispose of the application in such manner as may be prescribed:
Provided that in the case of equality of votes, the person presiding shall have a second or casting vote:
Provided further that when the Corporation is dissolved, the State Government shall, by notification, appoint the Review Committee consisting of such number of member or members including its President, if any, as may be specified in the notification for the purpose of hearing application for review under sub-section (1):
Provided also that the member or members, including the President, if any, as aforesaid shall be appointed by the State Government from among the persons residing in the wards other than the wards to which the matter relates, and the Review Committee shall pass such orders in each case as it thinks fit.
(5) The decision of the Review Committee shall be final and no suit or proceedings shall lie in any civil count in respect of any matter which has been, or may be, referred to the Review Committee or has been decided by the Review Committee.";
(19) in Part V, after chapter XI, the following chapter shall be inserted:— `CHAPTER XIA Fire prevention and fire safety.
Arrangement 172A. On the coming into force of the West West Ben.
for fire ct XVIII of Bengal Fire Services Act, 1950, in any area A prevention 1950.
and fire safety. within the jurisdiction of the Corporation, the Corporation shall, in consultation with the Director of Fire Services or any officer authorised by him in this behalf by general or special order, require the owner or the occupier of all or any of the premises in such area to make, or to carry, such arrangements as may be necessary for fire prevention and fire safety in such area, and issue a fire safety certificate on such conditions as the State Government may prescribe from time to time.
228 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 2.)
West Ben.
Act XVIII of
1950.
Explanation.—"Director of Fire Services" shall mean the Director of Fire Services referred to in clause (e) of section 2 of the West Bengal Fire Services Act, 1950.";
(20) in the proviso to sub-section (4) of section 181, the word "Alderman" shall be omitted;
(21) in sub-section (1) of section 216, the words ", with the previous sanction of the State Government," shall be omitted;
(22) in sub-section (1) of section 217, the words ", with the previous sanction of the State Government," shall be omitted;
(23) for Schedule III, the following Schedule shall be substituted:— "SCHEDULE III Professions, trades and callings.
[See section 102(1).]
Every certificate of enlistment shall be granted under one or other of the classes mentioned in the second column of the following table:— Serial Classes No.
(1) (2)
1. Company or association or body of individuals which exercises any profession, trade or calling whatsoever for profit or as a benefit society, not being a registered co-operative society.
2. Statutory corporation set up by the Government for trading concerns sponsored by the Government and carrying on business for profit.
3. Company, club, association or body of individuals, having no paid-up capital, which exercises any profession, trade or calling whatsoever for profit or as a benefit society, not being a registered co-operative society, merchant, banker, not being a registered co-operative society, moneylender, wholesale trader, owner or occupier of a market, bazar or theatre or place of public entertainment, broker or dalal in jute, cotton, precious stones, landed property, country produce, silk or other merchandise, retail trader or shop-keeper, boarding-house-keeper, hotel-keeper, lodging-house-keeper, tea-stall-keeper and eating-house-keeper.
4. Commission agent, broker not included in serial number 3, architect, engineer, contractor, medical practitioner, dentist, barrister, and legal practitioner.
5. Itinerant vendors hawking goods for sale.
6. Any other trade, profession or calling not enumerated in serial numbers 1 to 5.
229 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 3.)
Amendment of West Ben Act XXX of
1990.
3. In the Siliguri Municipal Corporation Act, 1990,—
(1) for the words "consolidated rate", wherever they occur, the words "property tax" shall be substituted;
(2) in section 2,—
(a) clause (1) shall be renumbered as clause (1A) and before clause (1A) as so renumbered, the following clause shall be inserted:— `(1) an article shall be deemed to be "adulterated"—
(a) in the case of drugs, if its strength, quality or purity falls below the professed standard under which it is sold or exposed for sale;
(b) in the case of confectionery, if it contains any mineral substance or poisonous colouring or flabouring matter or other ingredients deleterious or detrimental to health; and
(c) in the case of food,—
(i) if any substance has been mixed or packed with it so as to reduce or lower or harmfully affect its quality or strength, or
(ii) if any substance has been substituted wholly or in part for the article, or
(iii) if any normal constituent of the article has been wholly or in part abstracted, Of
(iv) if it is mixed, coloured, powdered, coated or stained in a manner whereby deterioration or inferiority is concealed, or
(v) if it does not comply with the standard prescribed therefor by or under this Act or under any other law for the time being in force, or
(vi) if it contains or is mixed or diluted with any substance in any quantity to the prejudice of the purchaser or consumer or in any proportion which diminishes in any manner its food value or nutritive properties as compared with the same in a pure or normal state and in an undeteriorated and sound condition, or 230 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 3.)
(vii) if it contains any added poisonous or other added deleterious ingredient which may render such article injurious to health, or
(viii) if it is not of the nature, substance or quality which it purports or is represented to be;';
(b) in clause (8), the words "or an Alderman" shall be omitted;
(c) after clause (23), the following clause shall be inserted:— `(23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries:
Provided that where two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act.
Explanation.—Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause;';
(3) in sub-section (3) of section 5A, after the words "oath of secrecy", the words "before the Mayor" shall be inserted;
(4) in clause (b) of section 6, for the words, figure and letter "under section 5A", the words, figures, letter and brackets "in the form as laid down in sub-section (3) of section 5A before the member who shall preside over the first meeting of the Corporation under sub-section (2) of section 45" shall be substituted;
(5) after section 17, the following section shall be inserted:— "Compulsory 1 7A . (1) Notwithstanding anything reMeets and tirement of contained in this chapter or elsewhere in this ° employees of Act or the rules made thereunder, an officer Corporation. or other employee of the Corporation shall retire from service compulsorily with effect from the afternoon of the last day of the month in which he attains the age of sixty years.
(2) No officer or other employee of the Corporation shall be reemployed after retirement in any post of the Corporation without the prior sanction of the State Government.";
231 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 3.)
(6) in sub-section (1) of section 40, for the words "A Councillor shall", the words and figures "Subject to the provisions of section 83 of the West Bengal Municipal Elections Act, West Ben, 1994, a Councillor shall" be substituted;
Act XXXIV of 1994.
(7) in sub-section (1) of section 45,—
(a) for the words "as early as possible", the words "within thirty days" shall be substituted, and
(b) the words "Clear seventy-two hours' notice shall be given for the meeting." shall be added at the end;
(8) after section 45, the following section shall be inserted:— "Notice of 45A. Notice of every meeting, other than the meeting' first meeting, of the Corporation shall be given by the Chief Executive Officer under the direction of the Chairman to all the members in the manner provided in section 46 at least seven days before the date fixed for the meeting";
(9) in section 46,— •
(a) for the marginal note, the following marginal title shall be substituted:— "List of business.";
(b) in the proviso, for the word "seventy-two", the word "forty-eight" shall be substituted;
(10) in sub-section (2) of section 49, for the word "seventytwo", the word "forty-eight" shall be substituted;
(11) in sub-section (3) of section 52, for the words "determined by the Corporation by regulations.", the word "prescribed."
shall be substituted;
(12) in section 55,—
(i) sub-section (2) shall be omitted;
(ii) for sub-section (3) the following sub-section shall be substituted:—
(3) All moneys received on account of the Municipal Fund shall forthwith be paid into a Government Treasury or into the State Bank of India or any other nationalised bank or the State Co-operative Bank to the credit of one or more accouts, and each such account shall be called the account of the Corporation to which the money belongs:
232 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.1 (Section 3.)
Provided that the Mayor-in-Council may invest money, not required for immediate use, either in Government securities or in any other form of security which may be approved by the State Government, or in fixed deposit in the State Bank of India or in any other nationalised bank or the State Co-operative Bank or in any other form as the State Government may direct.
Explanation.—"State Co-operative Bank" shall mean the West Bengal State Co-operative Bank Limited, and shall include any co-operative bank affiliated to the West Bengal State Co-operative Bank Limited.';
(13) after section 56, the following section shall be inserted:— "Expenditure on 56A. Expenditure on physical assets physical assets outside Siliguri may for carrying out the • outside Siliguri. , purposes of this Act, be made if a resolution to that effect is carried out by not less than one-half of the total number of elected members of the Corporation.";
(14) in section 57,—
(a) for the words "determined by regulations,", the word "prescribed," shall be substituted, and
(b) for the words "authorised by the Corporation by regulations.", the word "prescribed." shall be substituted;
(15) to section 58, the following proviso shall be added:— "Provided that this section shall not apply to payments in the following cases:—
(a) refund of taxes and other moneys which are authorised by this Act;
(b) repayment of moneys belonging to contractors or other persons and held in deposit and all moneys collected or credited to the Municipal Fund by mistake;
(c) temporary payments for works urgently required by the State Government in the public interest;
(d) sums payable as compensation under this Act or the rules or the regulations made thereunder;
expenses incurred by the Corporation on special measures on the outbreak of dangerous diseases;
(e) 233 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 3.)
(f) sums payable—
(i) under orders of the State Government on failure of the Corporation to take any action required by the State Government; or
(ii) under any other enactment in force for the time being; or
(iii) under the decree or order of a civil or criminal court against the Corporation; or
(iv) under a compromise of any claim, suit or other legal proceedings; or
(v) on account of the cost incurred in taking immediate action by any of the municipal authorities referred to in section 3 to avert a sudden threat or danger to the property of the Corporation or to human life;
(g) such other cases as may be prescribed.";
(16) after section 58, the following section shall be inserted:— "Procedure 58A. Whenever any sum is paid in any when money of the cases referred to in the proviso to not covered by a budget grant, section 58, the Chief Executive Officer shall is paid. forthwith communicate the circumstances of such payment to the Mayor-in-Council, and thereupon the Mayor-in-Council may take, or recommend to the Corporation to take, such action under the provisions of this Act as may appear to it to be feasible and expedient for covering the amount of such payments.";
(17) section 59 shall be omitted;
(18) in section 60,—
(a) in sub-section (1), for the figure and letters "2nd", the figures and letters "31st" shall be substituted;
(b) sub-section (2) shall be omitted;
(c) in sub-section (6), for the words "determined by regulations.", the word "prescribed." shall be substituted;
(d) for sub-section (7), the following sub-section shall be substituted:— "(7) The Corporation shall prepare the revised budget estimate for a year along with the budget estimate for the next year in such manner as may be prescribed.";
(19) in sub-section (4) of section 75, the words "and the Aldermen" shall be omitted;
234 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 3.)
West Ben.
Act XVIII of
1950.
(20) in section 87,—
(a) in clause (1), after sub-clause (a), the following subclause shall be inserted:— "(aa) providing by itself or by an agency, means of supply of water for fire-fighting purposes;";
(b) in clause (4), for sub-clause (o), the following subclause shall be substituted:— "(o) measures as may be required for fire prevention and fire safety under the West Bengal Fire Services Act, 1950, and the rules made thereunder;";
(21) after clause (5) of section 88, the following clause shall be inserted:— "(5A) any matter listed in the Twelfth Schedule to the Constitution of India and not specified hereinbefore in this section;";
(22) in chapter VIII, after section 89, the following section shall be inserted:— Tower to 89A. Notwithstanding anything transfer any function of contained in this Act or in any other law for Corporation the time being in force, the Corporation may, under the Act to any if it is of opinion that it is necessary so to do organisation. in the public interest, transfer, with the prior approval of the State Government, any function or functions of the Corporation under this Act to any organisation, including a Government organisation, in such manner, and on such terms and conditions, as may be prescribed:
Provided that such transfer of function or functions of the Corporation to such organisation shall not absolve the Corporation from the responsibility of carrying out the provisions of this Act in relation to the function or functions so transferred.
Explanation.--"Government organisation" shall mean an organisation maintained or managed by the State Government ';
(23) clause (b) of sub-section (1) of section 90 shall be omitted;
235 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 3.)
(24) in section 92,—
(a) in sub-section (1), after the words "lands and buildings", the words "comprised in a holding, as" shall be inserted;
(b) for sub-section (2), the following sub-section shall be substituted:— "(2) such property tax shall be determined as follows:—
(a) where the annual value of lands and buildings does not exceed nine hundred and ninety-nine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value + 10) per cent of the annual 100 value, or
(b) where the annual value of lands and buildings exceed nine hundred and ninetynine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value + 22) per cent of the annual 1000 value:
Provided that the property tax shall not exceed 40 per cent of annual value of lands and buildings:
Provided further that while calculating the percentage of property tax, the decimal figure below 0.5 shall be ignored and the decimal figure of 0.5 or above shall be rounded off to 1:
Provided also that the State Government may, from time to time, by notification, revise the formula referred to in clause (a) and clause (b) of this sub-section and upon such revision, this Act shall be deemed to have been amended accordingly:
Provided also that no such revision shall be made more than once in five years.";
(25) in the second proviso to section 96, for the words "such annual value", the words "annual value" shall 'be substituted;
236 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 3.)
West Ben.
Act XLV of
1983.
(26) in section 99,—
(a) in the marginal note, for the word "rates", the words "property tax" shall be substituted;
(b) the figure and brackets "(1)" shall be omitted;
(c) for the words "a rate", the words "property tax" shall be substituted;
(27) in section 102,—
(a) in sub-section (1), for the words "one-sixth of such annual value", the words "ten per cent" shall be substituted;
(b) in sub-section (2), for the words "equal to but not exceeding", the words "which may be equal to, but may not exceed," shall be substituted;
(c) in sub-section (3), for the words "valued with the buildings as part of the same premises.", the words "comprised in the holding." shall be substituted;
(d) sub-section (5) shall be omitted;
(28) for section 104, the following section shall be substituted:— "Unit of 104. (1) Every building together with the assessment.
site and the land appurtenant thereto comprised in a holding shall be assessed as a single unit:
Provided that where portions of any building together with the site of the land appurtenant thereto are vertically divisible and are separately owned so as to be entirely independent and acpable of separate enjoyment, notwithstanding the fact that access to such separate portions is made through a common passage or a common staircase, such separately owned portions may be assessed separately:
Provided further that the right of such access is protected by a registered deed of agreement.
(2) All lands or buildings, to the extent these are contiguous or are within the same curtilage or are on the same foundation and are owned by the same owner or co-owners as undivided property, shall be treated as one unit for the purpose of assessment under this Act.
(3) Each residential unit with its percentage of undivided interest in the common areas and facilities, constructed or purchased and owned by or under the control of any housing co-operative society registered under the West Bengal Co-operative Societies Act, 1983, shall be assessed separately.
237 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 3.)
(4) Each apartment and its percentage of the undivided interest in the common areas and facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972, a declaration in respect of which has been duly executed and registered under the provisions of that Act, shall be assessed separately.
(5) Every land, which is not built upon, comprised in a holding shall be assessed separately as a single unit.
(6) Notwithstanding anything contained in the foregoing provisions of this section, the Mayor-in-Council may, on its own or upon an application, amalgamate or separate lands or buildings or portions thereof so as to ensure conformity with the provisions of this section and may also apportion the valuation and assessment among the co-owners according to the value of the respective shares when the entire land or building is treated as a single unit.";
(29) for section 106, the following section shall be substituted:— "Reparation of 106. ( 1) The annual valuation of valuation and as inmost. holdings under this chapter shall be made, unless otherwise directed by the State Government, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978, and the preparation of valuation list, amount of property tax determined under section 92 on the basis of such valuation list, and disposal of all applications for review, shall abide by the provisions of that Act.
(2) The list thus prepared under sub-section (1) shall be the assessment list of the Corporation.
(3) When the Mayor-in-Council is directed by the State Government to undertake the preparation of valuation list, it shall determine the annual value of all holings within the area of the Corporation in the manner provided in this chapter and the rules made thereunder and cause preparation and publication of the assessment list in the prescribed manner.
(4) A new valuation list under sub-sections (1) and (3) shall, unless otherwise directed by the State Government, be prepared in the same manner once in every six years:
Provided that if an existing valuation list is not revised for any unavoidable reason, the validity of operation of such valuation list shall not be called in question until a new valuation list takes effect under this Act.'
West Ben.
Act XVI of
1972.
West Ben.
Act LVII of
1978.
238 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 3.)
(30) in section 107,—
(a) in sub-section (1),—
(i) for the words "revised, the Corporation", the words "revised by the Corporation, it" shall be substituted;
(ii) the word "draft" shall be omitted;
(b) after sub-section (2), the following sub-section shall be inserted:— "(3) Such assessment list shall take effect from the beginning of the quarter of a year immediately following its publication.";
(31) sections 108 and 109 shall be omitted;
(32) for section 110, the following section shall be substituted:— "Application for 110. (1) Any person who is dissatisfied review.
with the assessment as appearing in the assessment list referred to in section 107 may prefer an application for review before the Corporation within a period of one month from the date of publication of such assessment list or service of written notice, as the case may be.
(2) No such application for review shall be entertained unless the amount of property tax on the previous valuation of any land or building has been paid or deposited in the office of the Corporation before such application is filed and every such application shall stand rejected unless such amount of tax is cdntinued to be paid or deposited in the office of the Corporation till such application is finally disposed of.";
(33) for section 111, the following section shall be substituted:— "Hearing of 111. (1) Every application under subobjection by Review section (1) of section 110 shall be heard and Committee. determined by a Review Committee to be constituted by the Corporation in the manner hereinafter provided in this section.
(2) Every Review Committee shall be presided over by the Mayor or the Deputy Mayor and shall consist of not less than two, but not more than four, Councillors appointed by the Corporation at a meeting:
Provided that no Councillor of the ward from which the application for review is made shall be a member of the Review Committee:
239 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 3.)
Provided further that no decision of the Review Committee shall be invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member, other than the presiding officer, from a meeting thereof.
(3) The Review Committee shall give notice to the applicant of the time and place at which his application will be heard and the Committee shall dispose of the application in such manner as may be prescribed:
Provided that in the case of equality of votes, the person presiding shall have a second or casting vote:
Provided further that when the Corporation is dissolved, the State Government shall, by notification, appoint the Review Committee consisting of such number of member or members including its President, if any, as may be specified in the notification for the purpose of hearing application for review preferred under sub-section (1) of section 110:
Provided also that the member or members, including the President, if any, as aforesaid shall be appointed by the State Government from among the persons residing in the wards other than the wards to which the matter relates, and the Review Committee shall pass such orders in each case as it thinks fit.
(4) The decision of the Review Committee shall be final and no suit or proceedings shall lie in any civil court in respect of any matter which has been, or may be, referred to the Review Committee or has been decided by the Review Committee.";
(34) in section 113,—
(a) in sub-section (1), for the word ", transfer", the words "or by transfer or upon the inclusion of any local area within Siliguri" shall be substituted;
(b) in sub-section (2), for the words "a person to be appointed by the Mayor-in-Council.", the words "the Review Committee constituted under section 111."
shall be substituted;
(c) sub-section (3) shall be omitted;
(35) in section 115,—
(a) in sub-section (5), for the word "prescribed.", the words "prescribed, and upon payment of such fee as may be determined by regulations." shall be substituted;
240 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 3.)
(b) in sub-section (6), after the word "Darjeeling", the words "or Jalpaiguri" shall be inserted;
(36) for the sub-heading "D. Tax on professions, trades and callings", the sub-heading "D. Professions, trades and callings" shall be substituted;
(37) for section 123, the following section shall be substituted and shall be deemed always to have been substituted:— "Certificate of 123. (1) Every person engaged or enlistment for profession, intending to be engaged in any profession, trade and calling. trade or calling in any area within the jurisdiction of the Corporation, either by himself or by an agent or representative, shall obtain a certificate of enlistment or get the same renewed annually, as the case may be, from the Chief Executive Officer or, in his absence, the officer authorised to function as the Chief Executive Officer upon presentation of an application together with such application fee, not exceeding rupees ten, as may be determined by the Corporation at a meeting:
Provided that such enlistment or renewal thereof shall not absolve such person from any liability to take out any licence under this Act or any other law for the time being in force.
(2) The Chief Executive Officer or, in his absence, the officer authorised to function as the Chief Executive Officer shall, after making such enquiry as may be necessary and within thirty days of the receipt of the application under sub-section (1), grant him a certificate of enlistment if the application is in order, or shall reject the application if it is not in order.";
(38) clause (a) of sub-section (1) of section 138 shall be omitted;
(39) in sub-section (1) of section 139, the words "or if the tax on professions, trades and callings" shall be omitted;
(40) sub-section (1) of section 155 shall be omitted;
241 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 3.)
(41) in Part VI, after Chapter XII, the following chapter shall be inserted:— `CHAPTER XIIA.
Fire prevention and fire safety.
Arrangement 194A. On the coming into force of the for fire prevention and West Bengal Fire Services Act, 1950, in any fire safety. area within the jurisdiction of the Corporation, the Corporation shall, in consultation with the Director of Fire Services or any officer authorised by him in this behalf by general of special order, require the owner or the occupier of all or any of the premises in such area to make, or to carry, such arrangements as may be necessary for fire prevention and fire safety in such area, and issue a fire safety certificate on such conditions as the State Government may prescribe from time to time.
Explanation.—"Director of Fire Services" shall mean the Director of Fire Services- referred to in clause (e) of section 2 of the West Bengal Fire Services Act, 1950.';
(42) after section 197, the following section shall be inserted and shall be deemed always to have been inserted:— "Validity and 197A. Notwithstanding anything duration of permission for contained in this Chapter or eleswhere in erection or this Act or in the West Bengal Panchayat construction of structure or Act, 1973, permission granted under that building under Act for erection or construction of any new West Ben. Act XLI of 1973. structure or building or addition to any structure or building in any area shall, upon the addition of such area to Siliguri,—
(a) be deemed to have been granted under this Act, and
(b) remain valid for one year from the date of addition of such area to Siliguri unless the Corporation, on an application made in this behalf, allows an extension of such period.";
(43) in the proviso to sub-section (4) of section 203, the word ", Alderman" shall be omitted;
(44) in sub-section (2A) of section 259, for the words and figures "the rules made under the Bengal Municipal Act, 1932,", the words and figures "the rules under the West Bengal Municipal Act, 1993," shall be substituted;
West Ben.
Act XVIII of I950.
West Ben.
Act XXII of
1993.
242 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 3.)
(45) in sub-section (1) of section 260, the words ", with the previous sanction of the State Government," shall be omitted;
(46) in sub-section (1) of section 261, the words ", with the previous sanction of the State Government," shall be omitted;
(47) in section 276, for the words "Municipal Magistrate", the words "Judicial Magistrate" shall be substituted;
(48) for Schedule III, the following Schedule shall be substituted:— "SCHEDULE III.
Professions, trades and callings.
[See section 123(1).]
Every certificate of enlistment shall be granted under one or other of the classes mentioned in the second column of the following table:— Serial Classes No.
(1)
(2)
1. Company or association or body of individuals which exercises any profession, trade or calling whatsover for profit or as a benefit society, not being a registered co-operative society.
2. Statutory corporation set up by the Government for trading concerns sponsored by the Government and carrying on business for profit.
3. Company, club, association or body of individuals, having no paid-up capital, which exercises any profession, trade or calling whatsover for profit or as a benefit society, not being a registered cooperative society, merchant, banker, not being a registered co-operative society, money-lender, wholesale trader, owner or occupier of a market, bazar or theatre or place of public entertainment, broker or dalal in jute, cotton, precious stones, landed property, country produce, silk or other merchandise, retail trader or shop-keeper, boardinghouse-keeper, hotel-keeper, lodging-house-keeper, tea-stall-keeper and eating-house-keeper.
243 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 4.)
Serial Classes No.
(1)
(2)
4. Commission agent, broker not included in serial number 3, architect, engineer, contractor, medical practitioner, dentist, barrister, and legal practitioner.
5. Itinerant vendors hawking goods for sale.
6. Any other trade, profession or calling not enumerated in serial numbers 1 to 5.
(49) in Schedule VI, for the entries in column 2 headed "Subject" and column 3 headed "Maximum fine or imprisonment that may be imposed" against the entry "Section 123" in column 1 headed "Section and subsection, clause or proviso", the following entries in coloumns 2 and 3 shall respectively be substituted:— "Failure to take out certificate of enlistment. One thousand rupees.".
Amendment of West Ben.
Act XXXI of
1990.
4. In the Asansol Municipal Corporation Act, 1990,—
(1) for the words "consolidated rate", wherever they occur, the words "property tax" shall be substituted;
(2) in section 2,—
(a) clause (Al) shall be renumbered as clause (A2) and before clause (A2) as so renumbered, the following clause shall be inserted:— `(A1) an article shall be deemed to be "adulterated"—
(a) in the case of drugs, if its strength, quality or purity falls below the professed standard under which it is sold or exposed for sale;
(b) in the case of confectionery, if it contains any mineral substance or poisonous colouring or flavouring matter or other ingredients deleterious or detrimental to health; and
(c) in the case of food,—
(i) if any substance has been mixed or packed with it so as to reduce or lower or harmfully affect its quality or strength, or 244 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 4.)
(ii) if any substance has been substituted wholly or in part for the article, or
(iii) if any normal constituent of the article has been wholly or in part abstracted;
or
(iv) if it is mixed, coloured, powdered, coated or stained in a manner whereby deterioration or inferiority is concealed, or
(v) if it does not comply with the standard prescribed therefor by or under this Act or under any other law for the time being in force, or
(vi) if it contains or is mixed or diluted with any substance in any quantity to the prejudice of the purchaser or consumer or in any proportion which dimishes in any manner its food value or nutritive properties as compared with the same in a pure or normal state and in an undeteriorated and sound condition, or
(vii) if it contains any added poisonous or other added deleterious ingredient which may render such article injurious to health, or
(viii) if it is not of the nature, substance or quality which it purports or is represented to be;';
(b) in clause (8), the words "or an Alderman" shall be omitted;
(c) after clause (23), the following clause shall be inserted:— `(23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries:
Provided that where two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act.
245 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 4.)
Explanation.—Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause;';
in sub-section (3) of section 5A, after the words "oath of secrecy", the words "before the Mayor" shall be inserted;
(4) in clause (b) of section 6, for the words, figure and letter "under section 5A", the words, figures, letter and brackets "in the form as laid down in sub-section (3) of section 5A before the member who shall preside over the first meeting of the Corporation under sub-section (2) of section 45" shall be substituted;
(5) after section 17, the following section shall be inserted:— "Compulsory 17A. (1) Notwithstanding anything conretirement of officers and tained in this chapter or elsewhere in this Act employees of or the rules made thereunder, an officer or other Corporation.
employee of the Corporation shall retire from service compulsorily with effect from the afternoon of the last day of the month in which he attains the age of sixty years.
(2) No officer or other employee of the Corporation shall be re-employed after retirement in any post of the Corporation without the prior sanction of the State Government";
(6) in sub-section (1) of section 40, for the words "A Councillor", the words and figures "Subject to the provisions of section 83 of the West Bengal Municipal Elections Act, 1994, a Councillor" be substituted;
(7) in sub-section (1) of section 45,—
(a) for the words "as early as possible", the words "within thirty days" shall be substituted, and
(h) the words "Clear seventy-two hours' notice shall be given for the meeting." shall be added at the end;
(8) after section 45, the following section shall be inserted:— "Notice of 45A. Notice of every meeting, other than the meeting.
first meeting, of the Corporation shall be given by the Chief Executive Officer under the direction of the Chairman to all the members in the manner provided in section 46 at least seven days before the date fixed for the meeting.";
(3) West Ben.
Act XXXIV of 1994.
246 The'West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 19951 (Section 4.)
(9) in section 46,—
(a) for the marginal note, the following marginal title shall be substituted:— "List of business.";
(b) in the proviso, for the word "seventy-two", the word "forty-eight" shall be substituted;
(10) in sub-section (2) of section 49, for the word "seventy-two", the word "forty-eight" shall be substituted;
(11) in sub-section (3) of section 52, for the words "determined by the Corporation by regulations.", the word "prescribed."
shall be substituted;
(12) in section 55,—
(i) sub-section (2) shall be omitted;
(ii) for sub-section (3), the following sub-section shall be substituted:— `(3) All moneys received on account of the Municipal Fund shall forthwith be paid into a Government Treasury or into the State Bank of India or any other nationalised bank or the State Co-operative Bank to the credit of one or more accounts, and each such account shall be called the account of the Corporation to which the money belongs:
Provided that the Mayor-in-Council may invest money, not required for immediate use, either in Government securities or in any other form of security which may be approved by the State Government, or in fixed deposit in the State Bank of India or in any other nationalised bank or the State Co-operative Bank or in any other form as the State Government may direct.
Explanation.—"State Co-operative Bank" shall mean the West Bengal State Co-operative Bank Limited, and shall include any co-operative bank affiliated to the West Bengal State Co-operative Bank Limited.';
(13) after section 56, the following section shall be inserted:— "Expenditure 56A. Expenditure on physical assets outside on physical assets Asansol may, for carrying out the purposes of Asansol. this Act, be made if a resolution to that effect is carried out by not less than one-half of the total number of elected members of the Corporation.";
247 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 4.)
(14) in section 57,—
(a) for the words "determined by regulations,", the word "prescribed," shall be substituted, and
(b) for the words "authorised by the Corporation by regulations.", the word "prescribed." shall be substituted;
(15) to section 58, the following proviso shall be added:— "Provided that this section shall not apply to payments in the following cases:—
(a) refund of taxes and other moneys which are authorised by this Act;
(b) repayment of moneys belonging to contractors or other persons and held in deposit and all moneys collected or credited to the Municipal Fund by mistake;
(c) temporary payments for works urgently required by the State Government in the public interest;
(d) sums payable as compensation under this Act or the rules or the regulations made thereunder;
(e) expenses incurred by the Corporation on special measures on the outbreak of dangerous diseases;
(f) sums payable—
(i) under orders of the State Government on failure of the Corporation to take any action required by the State Government; or
(ii) under any other enactment in force for the time being; or
(iii) under the decree or order of a civil or criminal court against the Corporation; or
(iv) under a compromise of any claim, suit or other legal proceedings; or
(v) on account of the cost incurred in taking immediate action by any of the municipal authorities referred to in section 3 to avert a sudden threat or danger to the property of the Corporation or to human life;
(g) such other cases as may be prescribed.";
(16) after section 58, the following section shall be inserted:— "Procedure when 58A. Whenever any sum is paid in any money not of the cases referred to in the proviso to covered by budget grant, section 58, the Chief Executive Officer shall is paid. forthwith communicate the circumstances of such payment to the Mayor-in-Council, and thereupon the Mayor-in-Council may take, or recommend to the Corporation to take, such action under the provisions of this Act as may appear to it to be feasible and expedient for covering the amount of such payments.";
248 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 4.)
West Ben.
Act XVIII of
1950.
(17) section 59 shall be omitted;
(18) in section 60,—
(a) in sub-section (1), for the figure and letters "2nd", the figures and letters "31st" shall he substituted;
(b) sub-section (2) shall be omitted;
(c) in sub-section (6), for the words "determined by regulations.", the word "prescribed." shall be substituted;
(d) for sub-section (7), the following sub-section shall be substituted:— "(7) The Corporation shall prepare the revised budget estimate for a year along with the budget estimate for the next year in such manner as may be prescribed.";
(19) in sub-section (4) of section 75, the words "and the Aldermen" shall be omitted;
(20) in section 87,—
(a) in clause (1), after sub-clause (a), the following subclause shall be inserted:— "(aa) providing by itself or by an agency, means of supply of water for fire-fighting purposes;";
(b) in clause (4), for sub-clause (o), the following sub-clause shall be substituted:— "(o) measures as may be required for fire prevention and fire safety under the West Bengal Fire Services Act, 1950, and the rules made thereunder;";
(21) after clause (5) of section 88, the following clause shall be inserted:— "(5A) any matter listed in the Twelfth Schedule to the Constitution of India and not specified hereinbefore in this section;";
(22) in chapter VIII, after section 89, the following section shall be inserted:— Power to transfer • 89A. Notwithstanding anything conany function of Corporation un other law for the der tained in this Act or in any the Act to any time being in force, the Corporation may, if organisation.
it is of opinion that it is necessary so to do in the public interest, transfer, with the prior approval of the State Government, any function or functions of the Corporation under this Act to any organisation, including a Government organisation, in such manner, and on such terms and conditions, as may be prescribed:
249 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 4.)
Provided that such transfer of function or functions of the Corporation to such organisation shall not absolve the Corporation from the responsibility of carrying out the provisions of this Act in relation to the function or functions so transferred.
Explanation.—"Government organisation" shall mean an organisation maintained or managed by the State Government.' ;
(23) clause (b) of sub-section (1) of section 90 shall be omitted;
(24) in section 92,—
(a) in sub-section (1), after the words "lands and buildings", the words "comprised in a holding, as" shall be inserted;
(b) for sub-section (2), the following sub-section shall be substituted:— "(2) Such property tax shall be determined as follows:—
(a) where the annual value of lands and buildings does not exceed nine hundred and ninety-nine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value 100 + 10) per cent of the annual value, or
(b) where the annual value of lands and buildings exceeds nine hundred and ninetynine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value + 22) per cent of the annual 1000 value:
Provided that the property tax shall not exceed 40 per cent of the annual value of lands and buildings:
Provided further that while calculating the percentage of property tax, the decimal figure below 0.5 shall be ignored and the decimal figure of 0.5 or above shall be rounded off to 1:
Provided also that the State Government may, from time to time, by notification, revise the formula referred to in clause (a) and clause (b) of this sub-section and upon such revision, this Act shall be deemed to have been amended accordingly:
250 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 4.)
West Ben.
Act XLV of
1983.
Provided also that no such revision shall be made more than once in five years.";
(25) in the second proviso to section 96, for the words "such annual value", the words "annual value" shall be substituted;
(26) in section 99,—
(a) in the marginal note, for the word "rates", the words "property tax" shall be substituted;
(b) for the words "a rate", the words "property tax" shall be substituted;
(27) in section 102,—
(a) in sub-section (1), for the words "one-sixth of such annual value", the words "ten per cent" shall be substituted;
(b) in sub-section (2), for the words "equal to but not exceeding", the words "which may be equal to, but may not exceed," shall be substituted;
(c) in sub-section (3), for the words "valued with the buildings as part of the same premises.", the words "comprised in the holding." shall be substituted;
(d) sub-section (5) shall be omitted;
(28) for section 104, the following section shall be substituted:— "Unit of 104. (1) Every building together with the assessment.
site and the land appurtenant thereto comprised in a holding shall be assessed as a single unit:
Provided that where portions of any building together with the site of the land appurtenant thereto are vertically divisible and are separately owned so as to be entirely independent and capable of separate enjoyment, notwithstanding the fact that access to such separate portions is made through a common passage or a common staircase, such separately owned portions may be assessed separately:
Provided further that the right of such access is protected by a registered deed of agreement.
(2) All lands or buildings, to the extent these are contiguous or are within the same curtilage or are on the same foundation and are owned by the same owner or coowners as undivided property, shall be treated as one unit for the purpose of assessment under this Act.
(3) Each residential unit with its percentage of undivided interest in the common areas and facilities, constructed or purchased and owned by or under the control of any housing co-operative society registered under the West Bengal Cooperative Societies Act, 1983, shall be assessed separately.
251 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 4.)
(4) Each apartment and its percentage of the undivided interest in the common areas and facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972, a declaration in respect of which has been duly executed and registered under the provisions of that Act, shall be assessed sparately.
(5) Every land, which is not built upon, comprised in a holding shall be assessed separately as a single unit.
(6) Notwithstanding anything contained in the foregoing provisions of this section, the Mayor-in-Council may, on its own or upon an application, amalgamate or separate lands or buildings or portions thereof so as to ensure conformity with the provisions of this section _and may also apportion the valuation and assessment among the co-owners according to the value of the respective shares when the entire land or building is treated as a single unit.";
(29) for section 106, the following section shall be substituted:— "Preparation of 106. (1) The annual valuation of valuation and assessement list. holdings under this chapter shall be made, unless otherwise directed by the State Government, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978, and the preparation of valuation list, amount of property tax determined under section 92 on the basis of such valuation list, and disposal of all applications for review, shall abide by the provisions of that Act.
(2) The list thus prepared under sub-section (1) shall be the assessment list of the Corporation.
(3) When the Mayor-in-Council is directed by the State Government to undertake the preparation of valuation list, it shall determine the annual value of all holdings within the area of the Corporation in the manner provided in this chapter and the rules made thereunder and cause preparation and publication of the assessment list in the prescribed manner.
(4) A new valuation list under sub-sections (1) and (3) shall, unless otherwise directed by the State Government, be prepared in the same manner once in every six years:
Provided that if an existing valuation list is not revised for any unavoidable reason, the validity of operation of such valuation list shall not be called in question until a new valuation list takes effect under this Act.";
West Ben.
Act XVI of
1972.
West Ben.
Act LVII of
1978.
252 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 4.)
(30) in section 107,—
(a) in sub-section (1),—
(i) for the words "revised, the Corporation", the words "revised by the Corporation, it" shall be substituted;
(ii) the word "draft" shall be omitted;
(b) after sub-section (2), the following sub-section shall be inserted:— "(3) Such assessment list shall take effect from the beginning of the quarter of a year immediately following its publication.";
(31) sections 108 and 109 shall be omitted;
(32) fur seection 110, the following section shall be substituted:— "Application for 110. (1) Any person who is dissatisfied review.
with the assessment as appearing in the assessment list referred to in section 107 may prefer an application for review before the Corporation within a period of one month from the date of publication of such assessment list or service of written notice, as the case may be.
(2) No such application for review shall be entertained unless the amount of property tax on the previous valuation of any land or building has been paid or deposited in the office of the Corporation before such aplication is filed and every such application shall stand rejected unless such amount of tax is continued to be paid or deposited in the office of the Corporation till such application is finally disposed of.";
(33) for section 111, the following section shall be substituted:— "Hearing of 111. (1) Every application under subobjection by Review section (1) of section 110 shall be heard and Committee. determined by a Review Committee to be constituted by the Corporation in the manner hereinafter provided in this section.
(2) Every Review Committee shall be presided over by the Mayor or the Deputy Mayor and shall consist of not less than two, but not more than four, Councillors appointed by the Corporation at a meeting:
Provided that no Councillor of the ward from which the application for review is made shall be a member of the Review Committee:
253 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 4.)
Provided further that no decision of the Review Committee shall be invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member, other than the presiding officer, from a meeting thereof.
(3) The Review Committee shall give notice to the applicant of the time and place at which his application will be heard and the Committee shall dispose of the application in such manner as may be prescribed:
Provided that in the case of equality of votes, the person presiding shall have a second or casting vote:
Provided further that when the Corporation is dissolved, the State Government shall, by notification, appoint the Review Committee consisting of such number of member or members, including its President, if any, as may be specified in the notification for the purpose of hearing application for review preferred under sub-section (1) of section 110:
Provided also that the member or members, including the President, if any, as aforesaid shall be appointed by the State Government from among the persons residing in the wards other than the wards to which the matter relates, and the Review Committee shall pass such orders in each case as it thinks fit.
(4) The decision of the Review Committee shall be final and no suit or proceedings shall lie in any civil court in respect of any matter which has been, or may be, referred to the Review Committee or has been decided by the Review Committee.";
(34) in section 113,—
(a) in sub-section (1), for the word ", transfer" the words "or by transfer or upon the inclusion of any local area within. Asansol" shall be substituted;
(b) in sub-section (2), for the words "a person to be appointed by the Mayor-in-Council.", the words "the Review Committee constituted under sub-section 111," shall be substituted;
(c) sub-section (3) shall be omitted;
(35) in sub-section (5) of section 115, for the word "prescribed.", the words "prescribed, and upon payment of such fee as may be determined by regulations." shall be substituted;
254 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 4.)
(36) for the sub-heading "D. Tax on professions, trades and callings", the sub-heading "D. Professions, trades and callings" shall be substituted;
(37) for section 123, the following section shall be substituted and shall be deemed always to have been substituted:— "Certificate of 123. (1) Every person engaged or enlistment for intending to be engaged in any profession, profession, trade and calling. trade or calling in any area within the jurisdiction of the Corporation, either by himself or by an agent or representative, shall obtain a certificate of enlistment or get the same renewed annually, as the case may be, from the Chief Executive Officer or, in his absence, the officer authorised to function as the Chief Executive Officer upon presentation of an application together with such application fee, not exceeding rupees ten, as may be determined by the Corporation at a meeting:
Provided that such enlistment or renewal thereof shall not absolve such person from any liability to take out any licence under this Act or any other law for the time being in force.
(2) The Chief Executive Officer or, in his absence, the officer authorised to function as the Chief Executive Officer shall, after making such enquiry as may be necessary and within thirty days of the receipt of the application under sub-section (1), grant him a certificate of enlistment if the application is in order, or shall reject the application if it is not in order.";
(38) clause (a) of sub-section (1) of section 138 shall be omitted;
(39) in sub-section (1) of section 139, the words "or if the tax on professions, trades and callings" shall be omitted;
(40) sub-section (1) of section 155 shall be omitted;
(41) in Part VI, after Chapter X11, the following chapter shall be inserted:— `CHAPTER XIIA Fire prevention and fire safety.
West Ben. Arrangement for 194A. On the coming into force of the Act XVIII of fire prevention
1950. and fire safety. West Bengal Fire Services Act, 1950, in any area within the jurisdiction of the Corporation, the Corporation shall, in consultation with the 255 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 4.)
Director of Fire Services or any officer authorised by him in this behalf by general or special order, require the owner or the occupier of all or any of the premises in such area to make, or to carry, such arrangements as may be necessary for fire prevention and fire safety in such area, and issue a fire safety certificate on such conditions as the State Government may prescribe from time to time.
Explanation.—"Director of Fire Services" shall mean the Director of Fire Services referred to in clause (e) of section 2 of the West Bengal Fire Services Act, 1950,';
(42) after section 197, the following section shall be inserted and shall be deemed always to have been inserted:— "Validity and 197A. Notwithstanding anything conduration of permission for tained in this Chapter or elsewhere in this erection or Act or in the West Bengal Panchayat Act, construct of structure or 1973, permission granted under that Act for building under erection or construction of any new structure West Ben. Act XI,I of 1973. or building or addition to any structure or building in any area shall, upon the addition of such area to Asansol,—
(a) be deemed to have been granted under his Act, and
(b) remain valid for one year from the date of addition of such area to Asansol unless the Corporation, on an application made in this behalf, allows an extension such period.";
(43) in the proviso to sub-section (4) of section 203, the word ", Alderman" shall be omitted;
(44) in sub-section (2A) of section 259, for the words and figures "the rules made under the Bengal Municipal Act, 1932,", the words and figures "the rules under the West Bengal Municipal Act, 1993," shall be substituted;
(45) in sub-section (1) of section 260, the words ", with the previous sanction of the State Government," shall be omitted;
(46) in sub-section (1) of section 261, the words ", with the previous sanction of the State Government," shall be omitted;
(47) in section 276, for the words "Municipal Magistrate", the words "Judicial Magistrate" shall be substituted;
West Ben.
Act XVIII of
1950.
West Ben.
Act XXII of
1993.
256 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 4.)
(48) for Schedule III, the following Schedule shall be substituted:— "SCHEDULE III Professions, trades and callings [See section 123(1).]
Every certificate of enlistment shall be granted under one or other of the classes mentioned in the second column of the following table:— Serial Classes No.
(1)
(2)
1. Company or association or body of individuals which exercises any profession, trade or calling whatsoever for profit or as a benefit society, not being a registered co-operative society.
2. Statutory corporation set up by the Government for trading concerns sponsored by the Government and carrying on business for profit.
3. Company, club, association or body of individuals, having no paid-up capital, which exercises any profession, trade or calling whatsoever for profit or as a benefit society, not being a registered cooperative society, merchant, banker, not being a registered co-operative society, money-lender, wholesale trader, owner or occupier of a market, bazar or theatre or place of public entertainment, broker or dalal in jute, cotton, precious stones, landed property, country produce, silk or other merchandise, retail trader or shop-keeper, boardinghouse-keeper, hotel-keeper, lodging-house-keeper, tea-stall-keeper and eating-house-keeper.
4. Commission agent, broker not included in serial number 3, architect, engineer, contractor, medical practitioner, dentist, barrister, and legal practitioner.
5. Itinerant vendors hawking goods for sale.
6. Any other trade, profession or calling not enumerated in serial numbers 1 to 5.
257 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 5.)
(49) in Schedule VI, for the entries in column 2 headed "Subject" and column 3 headed "Maximum fine or imprisonment that may be imposed" against the entry "Section 123" in column 1 headed "Section and subsection, clause or proviso", the following entries in columns 2 and 3 shall respectively be substituted:— "Failure to take out certificate of enlistment. one thousand rupees.".
Amendment of West Ben.
Act XXXII of 1990.
5. In the Chandernagore Municipal Corporation Act, 1990,—
(1) for the words "consolidated rate", wherever they occur, the words "property tax" shall be substituted;
(2) in section 2,—
(a) clause (1) shall be renumbered as clause (IA) and before clause (1A) as so renumbered, the following clause shall be inserted:— `(1) an article shall be deemed to be "adulterated"—
(a) in the case of drugs, if its strength, quality or purity falls below the professed standard under which it is sold or exposed for sale;
(b) in the case of confectionery, if it contains any mineral substance or poisonous colouring or flavouring matter or other ingredients deleterious or detrimental to health; and
(c) in the case of food,—
(i) if any substance has been mixed or packed with it so as to reduce or lower or harmfully affect its quality or strength, or
(ii) if any substance has been substituted wholly or in part for the article, or
(iii) if any normal constituent of the article has been wholly or in part abstracted, Or
(iv) if it is mixed, coloured, powdered, coated or stained in a manner whereby deterioration or inferiority is concealed, or
(v) if it does not comply with the standard prescribed therefor by or under this Act or under any other law for the time being in force, or 258 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 5.)
(vi) if it contains or is mixed or diluted with any substance in any quantity to the prejudice of the purchaser or consumer or in any proportion which diminishes in any manner its food value or nutritive properties as compared with the same in a pure or normal state and in an underteriorated and sound condition, or
(vii) if it contains any added poisonous or other added deleterious ingredient which may render such article injurious to health, or
(viii) if it is not of the nature, substance or quality which it purports or is represented to be;';
(b) in clause (8), the words "or an Alderman" shall be omitted; •
(c) after clause (25), the following clause shall be inserted:— '(25A) "holding" means land held under one title or agreement and surrounded by one set of boundaries:
Provided that where two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act.
Explanation.—Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause;';
(3) in sub-section (3) of section 5A, after the words "oath of secrecy", the words "before the Mayor" shall be inserted;
(4) in clause (b) of section 6, for the words, figure and letter "under section 5A", the words, figure, letter and brackets "in the form as laid down in sub-section (3) of section 5A before the member who shall preside over the first meeting of the Corporation under sub-section (2) of section 47" shall be substituted;
259 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 5.)
(5) in sub-section (1) of section 11, for the word "seven", the word "six" shall be substituted;
(6) in sub-section (1) of section (18), for the figures "14,", the figures "16," shall be substituted;
(7) after section 19, the following section shall be inserted:— "compulsory 19A. (1) Notwithstanding anything conretiret of officer men s and tained in this chapter or elsewhere in this Act or employees of the rules made thereunder, an officer or other Corporation. employee of the Corporation shall retire from service compulsorily with effect from the afternoon of the last day of the month in which he attains the age of sixty years.
(2) No officer or other employee of the Corporation shall be reemployed after retirement in any post of the Corporation without the prior sanction of the State Government."; '
(8) in sub-section (1) of section 42, for the words "A Councillor", the words and figures "Subject to the provisions of section 83 of the West Bengal Municipal Elections Act, 1994, a Councillor" be substituted;
(9) in sub-section (1) of section 47,—
(a) for the words "as early as possible", the words "within thirty days" shall be substituted, and
(b) the words "Clear seventy-two hours' notice shall be given for the meeting" shall be added at the end;
(10) after section 47, the following section shall be inserted:— "Notice of 47A. Notice of every meeting, other than the meeting.
first meeting, of the Corporation shall be given by the Chief Executive Officer under the direction of the Chairman to all the members in the manner provided in section 48 at least seven days before the date fixed for the meeting.";
(11) after section 48,—
(a) for the marginal note, the following marginal title shall be substituted:— "List of business.";
(b) in the proviso, for the word "seventy-two", the word "forty-eight" shall be substituted;
(12) in sub-section (1) of section 50, for the figures "43", the figures "45" shall be substituted;
(13) in sub-section (2) of section 51, for the word "seventy-two", the word "forty-eight" shall be substituted;
West Ben.
Act XXXIV of 1994.
260 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 5.)
(14) in sub-section (3) of section 54, for the words "determined by the Corporation by regulations.", the word "prescribed."
shall be substituted;
(15) in section 57,—
(i) sub-section (2) shall be omitted;
(ii) for sub-section (3), the following sub-section shall be substituted:— `(3) All moneys received, on account of the Municipal Fund shall forthwith be paid into a Government Treasury or into the State Bank of India or any other nationalised bank or the State Co-operative Bank to the credit of one or more accounts, and each such account shall be called the account of the Corporation to which the money belongs:
Provided that the Mayor-in-Council may invest money, not required for immediate use, either in Government securities or in any other form of security which may be approved by the State Government, or in fixed deposit in the State Bank of India or in any other nationalised bank or the State Co-operative Bank or in any other form as the State Government may direct.
Explanation.—"S tate Co-operative Bank" shall mean the West Bengal State Co-operative Bank Limited, and shall include any co-operative bank affiliated to the West Bengal State Cooperative Bank Limited.";
(16) after section 59, the following section shall be inserted:— "Expenditure 59A. Expenditure on physical assets outside onse physical Chandernagore may, for carrying out the asts outside purposes of this Act, be made if a resolution to Chandemag°1e" that effect is carried out by not less than onehalf of the total number of elected members of the Corporation.";
(17) in section 60,—
(a) for the words "determined by regulations,", the word "prescribed," shall be substituted, and
(b) for the words "authorised by the Corporation by regulations.", the word "prescribed." shall be substituted;
(18) to section 61, the following proviso shall be added:— "Provided that this section shall not apply to payments in the following cases:—
(a) refund of taxes and other moneys which are authorised by this Act;
261 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 5.)
(b) repayment of moneys belonging to contractors or other persons and held in deposit and all moneys collected or credited to the Municipal Fund by mistake;
(c) temporary payments for works urgently required by the State Government in the public interest;
(d) sums payable as compensation under this Act or the rules or the regulations made thereunder;
(e) expenses incurred by the Corporation on special measures on the outbreak of dangerous diseases;
(0 sums payable—
(i) under orders of the State Government on failure of the Corporation to take any action required by the State Government; or
(ii) under any other enactment in force for the time being; or
(iii) under the decree or order of a civil or criminal court against the Corporation; or
(iv) under a compromise of any claim, suit or other legal proceedings; or
(v) on account of the cost incurred in taking immediate action by any of the municipal authorities referred to in section 3 to avert a sudden threat or danger to the property of the Corporation or to human life;
(g) such other cases as may be prescribed.";
(19) after section 61, the following section shall be inserted:— "Procedtuv when 61A. Whenever any sum is paid in any money not covered by a budget grant, of the cases referred to in the proviso to is paid. section 61, the Chief Executive Officer shall forthwith communicate the circumstances of such payment to the Mayor-in-Council, and thereupon the Mayor-in- Council may take, or recommend to the Corporation to take, such action under the provisions of this Act as may appear to it to be feasible and expedient for covering the amount of such payments.";
(20) section 62 shall be omitted;
(21) in section 63,—
(a) in sub-section (1), for the figure and letters "2nd", the figures and letters "31st" shall be substituted;
(b) sub-section (2) shall be omitted;
(c) in sub-section (6), for the words "determined by regulations.", the word "prescribed." shall be substituted;
262 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 5.)
West Ben.
Act XVIII of
1950.
(d) for sub-section (7), the following sub-section shall be substituted:— "(7) The Corporation shall prepare the revised budget estimate for a year along with the budget estimate for the next year in such manner as may be prescribed.";
(22) in sub-section (4) of section 78, the words "and the Aldermen" shall be omitted;
(23) in section 90,—
(a) in clause (1), after sub-clause (a), the following subclause shall be inserted:— "(aa) providing by itself or by an agency, means of supply of water for fire-fighting purposes;";
(b) in clause (4), for sub-clause (o), the following sub-clause shall be substituted:— "(o) measures as may be required for fire prevention and fire safety under the West Bengal Fire Services Act, 1950, and the rules made thereunder;";
(24) after clause (5) of section 91, the following clause shall be inserted:— "(5A) any matter listed in the Twelfth Schedule to the Constitution of India and not specified hereinbefore in this section;";
(25) in chapter VIII, after section 92, the following section shall be inserted:— Tower to transfer 92A. Notwithstanding anything conany function of tained in this Act or in any other law for the Corporation under the Act to any time being in force, the Corporation may, if organisation. it is of opinion that it is necessary so to do in the public interest, transfer, with the prior approval of the State Government, any function or functions of the Corporation under this Act to any organisation, including a Government organisation, in such manner, and on such terms and conditions, as may be prescribed:
Provided that such transfer of function or functions of the Corporation to such organisation shall not absolve the Corporation from the responsibility of carrying out the provisions of this Act in relation to the function or functions so transferred.
Explanation.—"Government organisation" shall mean an organisation maintained or managed by the State Government.';
263 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 5.)
(26) clause (b) of sub-section (1) of section 93 shall be omitted;
(27) in section 95,—
(a) in sub-section (1), after the words "lands and buildings", the words "comprised in a holding, as" shall be inserted;
(b) for sub-section (2), the following sub-section shall be substituted:— "(2) Such property tax shall be determined as follows:—
(a) where the annual value of lands and buildings does not exceed nine hundred and ninty-nine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value + 10) per cent of the annual 100 value, or
(b) where the annual value of lands and buildings exceeds nine hundred and ninetynine rupees, the property tax shall be determined in accordance with the following formula:— ( annual value + 22) per cent of the annual 1000 value:
Provided that the property tax shall not exceed 40 per cent of the annual value of lands and buildings:
Provided further that while calculating the percentage of property tax, the decimal figure below 0.5 shall be ignored and the decimal figure of 0.5 or above shall be rounded off to 1:
Provided also that the State Government may, from time to time, by notification, revise the formula referred to in clause (a) and clause (b) of this sub-section and upon such revision, this Act shall be deemed to have been amended accordingly:
Provided also that no such revision shall be made more than once in five years.";
(28) in the second proviso to section 99, for the words "such annual value", the words "annual value" shall be substituted;
264 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 5.)
West Ben.
Act XLV of
1983.
(29) in section 102,—
(a) in the marginal note, for the word "rates", the words "property tax" shall be substituted;
(b) for the words "a rate", the words "property tax" shall be substituted;
(30) in section 105,—
(a) in the marginal note, for the word "Termination", the word "Determination" shall be substituted;
(b) in sub-section (1), .for the words "one-sixth of such annual value", the words "ten per cent" shall be substituted;
(c) in sub-section (2), for the words "equal to but not exceeding", the words "which may be equal to, but may not exceed," shall be substituted;
(d) in sub-section (3), for the words "valued with the buildings as part of the same premises.", the words "comprised in the holding." shall be substituted;
(e) sub-section (5) shall be omitted;
(31) for section 107, the following section shall be substituted:— "Unit of
107. (1) Every building together with the assessment.
site and the land appurtenant thereto comprised in a holding shall be assessed as a single, unit:
Provided that where portions of any building together with the site of the land appurtenant thereto are vertically divisible and are separately owned so as to be entirely independent and capable of separate enjoyment, notwithstanding the fact that access to such separate portions is made through a common passage or a common staircase, such separately owned portions may be assessed separately:
Provided further that the right of such access is protected by a registered deed of agreement.
(2) All lands or buildings, to the extent these are contiguous or are within the same curtilage or are on the same foundation and are owned by the same owner or coowners as undivided property, shall be treated as one unit for the purpose of assessment under this Act.
(3) Each residential unit with its percentage of undivided interest in the common areas and facilities, constructed or purchased and owned by or under the control of any housing co-operative society registered under the West Bengal Cooperative Society Act, 1983, shall be assessed separately.
265 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 5.)
(4) Each apartment and its precentage of the undivided interest in the common areas and facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972, a declaration in respect of which has been duly executed and registered under the provisions of that Act, shall be assessed sparately.
(5) Every land, which is not built upon, comprised in a holding shall be assessed separately as a single unit.
(6) Notwithstanding anything contained in the foregoing provisions of this section, the Mayor-in-Council may, on its own or upon an application, amalgamate or separate lands or buildings or portions thereof so as to ensure conformity with the provisions of this section and may also apportion the valuation and assessment among the co-owners according to the value of the respective shares when the entire land or building is treated as a single unit.";
(32) for section 109, the following section shall be substituted:— "Preparation of 109. (1) The annual valuation of valuation and h assessement list. holdings under this chapter shall be made, unless otherwise directed by the State Government, by the Central Valuation Board established under the West Bengal Central Valuation Board Act, 1978, and the preparation of valuation list, amount of property tax determined under section 95 on the basis of such valuation list, and disposal of all applications for review, shall abide by the provisions of that Act.
(2) The list thus prepared under sub-section (1) shall be the assessment list of the Corporation.
(3) When the Mayor-in-Council is directed by the State Government to undertake the preparation of valuation list, it shall determine the annual value of all holdings within the area of the Corporation in the manner provided in this chapter and the rules made thereunder and cause preparation and publication of the assessment list in the prescribed manner.
(4) A new valuation list under sub-sections (1) and (3) shall, unless otherwise directed by the State Government, be prepared in the same manner once in every six years:
Provided that if an existing valuation list is not revised for any unavoidable reason, the validity of such valuation list shall not be called in question until a new valuation list takes effect under this Act.";
West Ben.
Act XVI of
1972.
West Ben.
Act LVII of
1978.
266 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 5.)
(33) in section 110,—
(a) in sub-section (1),—
(i) for the words "revised, the Corporation", the words "revised by the Corporation, it" shall be substituted;
(ii) the word "draft" shall be omitted;
(b) after sub-section (2), the following sub-section shall be inserted:— `(3) Such assessment list shall take effect from the beginning of the quarter of a year immediately following its publication.";
(34) sections 111 and 112 shall be omitted;
(35) for section 113, the following section shall be substituted:— "Application for 113. (1) Any person who is dissatisfied review.
with the assessment as appearing in the assessment list referred to in section 110 may prefer an application for review before the Corporation within a period of one month from the date of publication of such assessment list or service of written notice, as the case may be.
(2) No such application for review shall be entertained unless the amount of property tax on the previous valuation of any land or building has been paid or deposited in the office of the Corporation before such application is filed and every such application shall stand rejected unless such amount of tax is continued to be paid or deposited in the office of the Corporation till such application is finally disposed of.";
(36) for section 114, the following section shall be substituted:— "Hearing of objection by Review
114. (1) Every application under subsection (1) of section 113 shall be heard and Committee. determined by a Review Committee to be constituted by the Corporation in the manner hereinafter provided in this section.
(2) Every Review Committee shall be presided over by the Mayor or the Deputy Mayor and shall consist of not less than two, but not more than four, Councillors appointed by the Corporation at a meeting:
Provided that no Councillor of the ward from which the application for review is made shall be a member of the Review Committee:
267 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
[West Ben. Act (Section 5.)
Provided further that no decision of the Review Committee shall be invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member, other than the presiding officer, from a meeting thereof.
(3) The Review Committee shall give notice to the applicant of the time and place at which his application will be heard and the Committee shall dispose of the application in such manner as may be prescribed:
Provided that in the case of equality of votes, the person presiding shall have a second or casting vote:
Provided further that when the Corporation is dissolved, the State Government shall, by notification, appoint the Review Committee consisting of such number of member or members, including its President, if any, as may be specified in the notification for the purpose of hearing application for review preferred under sub-section (1) of section 113:
Provided also that the member or members, including the President, if any, as aforesaid shall be appointed by the State Government from among the persons residing in the wards other than the wards to which the matter relates, and the Review Committee shall pass such orders in each case as it thinks fit.
(4) The decision of the Review Committee shall be final and no suit or proceedings shall lie in any civil court in respect of any matter which has been, or may be, referred to the Review Committee or has been decided by the Review Committee.";
(37) in section 116,—
(a) in sub-section (1), for the word ", transfer" the words "or by transfer or upon the inclusion of any local area within Chandernagore" shall be substituted;
(b) in sub-section (2), for the words "a person to be appointed by the Mayor-in-Council.", the words "the Review Committee constituted under sub-section 114."
shall be substituted;
(c) sub-section (3) shall be omitted;
(38) in sub-section (5) of section 118, for the word "prescribed.", the words "prescribed, and upon payment of such fee as may be determined by regulations." shall be substituted;
268 The West Bengal Municipal Corporation Laws (Amendment) Act, 1995.
XVII of 1995.]
(Section 5.)
(39) for th