The West Bengal Taxation Laws ( Second Amendment ) Act, 1977

West Ben. Act XIX of

1975. West Ben. Act VIII of 1976. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act XX of 1977 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1977. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 30th September, 1977.] [30th September, 1977.] An Act to amend the West Bengal Multi-storeyed Building Tax Act, 1975 and the West Bengal Urban Land Taxation Act, 1976. WHEREAS it is expedient to amend the West Bengal Multistoreyed Building Tax Act, 1975 and the West Bengal Urban Land Taxation Act, 1976, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Twenty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

1. (1) This Act may be called the West Bengal Taxation Laws (Second Amendment) Act, 1977.

(2) Section 2 of this Act shall come into force on the 1st day of October, 1977 and the remaining provisions shall be deemeed to have come into force on the 1st day of April, 1977.

2. In the West Bengal Multi-storeyed Building Tax Act, 1975,—

(i) in section 2, for clause (c), the following clause shall be substituted:- 1c) "multi-storeyed building" means a building on any land in an urban area consisting of five storeys and above;'

(ii) in section 3, for sub-section (3), the following subsection shall be substituted:— Short title and conunencement. Amendment of West Ben. Act. XIX of

1975. The tax shall be levied per year or part thereof on the covered space of the multi-storeyed building at the rates specified below:— 205 The West Bengal Taxation Laws (Second Amendment) Act, 1977. [West Ben. Act (Section 2.) (I) (i) Where the total covered space does not exceed fifty square metres.

(ii) where the total covered space exceeds fifty square metres but does not exceed one hundred square metres.

(iii) where the total covered space exceeds one hundred square metres but does not exceed two hundred square metres.

(iv) where the total covered space exceeds two hundred square metres. (II) in the case of a multi-storeyed building or part thereof used for commercial or industrial purposes: on the whole of covered space Fifty paise per square metre. Rupee one per square metre. Rupees three per square metre. Rupees five per square metre. Rupees seven and paise fifty per square metre.

Explanation.—For the purposes of this Act—

(a) 'commercial use' means the use of any multi-storeyed building or part thereof for the purpose of carrying on any trade or business or for running an office in relation thereto;

(b) ''industrial use' means the use of any multi-storeyed building or part thereof for carrying on any manufacturing process as defined in the Factories 63 of 1948. Act, 1948.";

(iii) after section 3, the following section shall be inserted:- "Computation

3A. In computing the amount of covered space of of amount of the multi-storeyed building of any owner for the covered space. purpose of assessment, there shall be included all covered space of any such building as may be owned by the spouse or minor children of such owner.". 206 The West Bengal Taxation Laws (Second Amendment) Act, 1977. XX of 1977.] (Section 3.)

3. In the West Bengal Urban Land Taxation Act, 1976,—

(i) alter the words "the Reserve Bank of India" wherever they occur, the words "or the State Bank of India" shall be inserted;

(ii) in section 3,—

(a) for the proviso to sub-section (1), the following proviso shall be substituted:— "Provided that no land tax shall be levied on retained land owned by a person if such land does not exceed two hundred square metres in urban agglomeration of category `A' and three hundred square metres in urban agglomeration of category `D' in the State of West Bengal.";

(b) for sub-section (2), the following sub-section shall be substituted:— "(2) The land tax shall be levied per annum on the quantity of retained land at the rates specified below:

(i) in urban agglomeration of catogory Amendment of West Ben. Act VIII of

1976.

(a) on the first two hundred square metres or retained land.

(b) on the next one hundred square metres or part thereof of retained land.

(c) on the balance of retained land Rupee one per square metre. Rupees three per square metre. Rupees five per square metre.

(ii) in urban agglomeration of category 'D'—

(a) on the first three hundred square metres of retained land.

(b) on the next one hundred square metres of part thereof retained land.

(c) on the balance of retained land Thirty-five paise per square metre. Rupee one per square metre. Rupees two per square metre.";. 207 The West Bengal Taxation Laws (Second Amendment) Act, 1977. [West Ben. Act (Section 3.)

(iii) In section 4,—

(a) for sub-section (2) and the proviso thereunder, the following sub-section shall be substituted:— "(2) The urban land tax in so far as it relates to the land occupied by any building shall be levied per annum at the following rates:—

(i) in urban agglomeration of category 'A'—

(a) on the first three hundred square metres Nil. of the land occupied by any building.

(b) on the next one hundred square metres Rupee one per of the land or part thereof occupied square metre. by any building. on the balance of the land occupied by Rupees five per any building. square metre.

(ii) in urban agglomeration of category TY—

(a) on the first four hundred spuare metres Nil of the land occupied by any building.

(b) on the next one hundred square metres Thirty-five paise of the land or part thereof occupied per square metre. by any building.

(c) on the balance of the land occupied by Rupee two per any building. square metre.";

(b) for sub-section (3), the following sub-section shall be substituted:— "(3) The urban land tax in so far as it relates to land appurtenant to any building, shall be levied per annum at the rate of rupees two per spuare metre in urban agglomeration of category 'A' and at the rate of seventy paise per square metre in urban agglomeration of category 'D': Provieded that no urban land tax shall be levied in respect of that much quantity of land which is required to be kept 208 The West Bengal Taxation Laws (Second Amendment) Act, 1977. XX of 1977.] (Section 3.) vacant under the provisions of the building regulations made under any law for the time being in force:

Provided further that the land required to be kept vacant under the first proviso shall in no case exceed 500 square metres.",

(iv) in section 5, clauses (ii) and (iii) of sub-section (2) shall be omitted;

(v) after section 14, the following section shall be inserted:-

14A. For the purpose of assessing the amount of land tax or "Land of urban land tax payable by any owner, there spouse or minorchildren shall be included all retained land or land to be included. occupied by any building with land appurtenant thereto, as the case may be, as may be owned by the spouse or minor children of such owner.";

(vi) in section 26, for the words "The State Government", the words "The Commissioner" shall be substituted. 209 Page 1 Page 2 Page 3 Page 4 Page 5