(1) The person on whom conversion charge is assessed shall pay the amount within such date, not more than sixty days from the date fixed by the Commissioner to a Treasury or the Reserve Bank of India, and upon such payment the Commissioner shall grant a certificate to the effect that the conversion charge has been paid.
(2) In the event of non-payment of conversion charge within the due date, the Commissioner may, after giving an opportunity to the assessee of being heard, impose a penalty not exceeding one and a half times the 27 Assessment of development charge.
Payment of development charge.
Assessment of conversion charge.
Payment of conversion charge.
The West Bengal Urban Land Taxation Act, 1976.
Commissioner's powers to extend date.
[West Ben. Act (Chapter VI. Assessmentand collection of charges.—Sections 20, 21.— Chapter VII.— Appeal, revision and review.—Section 22.)
conversion charge, and such penalty together with the conversion charge shall then be deposited in a Treasury or in the Reserve Bank of India within such date as may be fixed by the Commissioner in this behalf.
20. The Commissioner may, on an application being made in this behalf by the assessee, and for reasons to be recorded by him in writing, extend the date of payment of development charge or conversion charge, as the case may be, as well as the penalty imposed under sections 17 and 19, and may also allow payment in such instalments as he may fix.
Recovery. 21. The amount of development charge or conversion charge as well as penalty, if any, remaining unpaid shall be recoverable as an arrear of land revenue under the Bengal Public Demands Recovery Act, 1913, as Ben. Act III if it were payable to the Collector. of 1913.
CHAPTER VII Appeal, revision and review Appeal. 22. (1) Any person may appeal to the prescribed authority in such manner as may be prescribed, against any assessment made or order passed under this Act, within sixty days from the date of receipt of a notice of demand or such further period as may be allowed by the said authority for cause shown to his satisfaction:
Provided that no appeal shall be entertained by the said authority unless at least 50 per cent. of the amount of tax, charge or penalty covered by the notice of demand has been deposited by the aggrieved person.
Explanation.—For the purposes of this section 'a notice of demand' means any notice served according to the provisions of this Act for realisation of any tax, charge or penalty imposed under this Act.
(2) Subject to such rules as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may—
(a) confirm, reduce, enhance or annul the assessment; or
(b) set aside the assessment and direct the assessing authority to make a fresh assessment;
(c) confirm, after such further enquiry as he may direct, and set aside or modify any order.
28 The West Bengal Urban Land Taxation Act, 1976.
VIII of 1976.1 (Chapter VII.— Appeal, revision and review.—Sections 23-25.— Chapter VIII.—Miscellaneous.—Sections 26, 27.)
23. Subject to such rules as may be prescribed in this behalf, the Revision.
Commissioner or any authority prescribed in this behalf may, on his own motion or upon application, revise any assessment made or order passed by a person appointed under section 8:
Provided that no revision shall lie upon application unless the applicant has filed an appeal in the first instance under section 22 and such appeal has been disposed of by the prescribed authority.
24. Subject to such rules as may be prescribed, any assessment Review.
made or order passed by the Commissioner or any other person under this Act may, for reasons to be recorded in writing, be reviewed by the Commissioner or such other person upon application or on his own motion.
25. In computing the period of limitation prescribed for an appeal Limitation.
or revision under this Act, the time required for obtaining the certified copy of the order against which the relief is sought for, shall be excluded.
CHAPTER VIII West Ben.
Act XXVI of 1961.
Miscellaneous
26. The State Government may apportion, where necessary, the land tax, urban land tax or any charges payable under this Act and specify the person or persons from whom such tax or charge, as the case may be, shall be recovered.
27. Nothing in this Act shall apply to—
(a) any land or building owned by the State Government or the Central Government or any local or statutory authority or a Government Company or Corporation;
(b) any land or building used for public worship;
(c) any land or building owned by an educational institution or hospital;
(d) any land or building owned for purposes connected with the disposal of the dead;
(e) any land or building owned by societies registered or deemed to have been registered under the West Bengal Societies Registration Act, 1961, or such clubs and philanthrophic or charitable institutions or organisations as the State Government may, by notification, specify.
Apportionment of tax or charge.
Exemption.
29 The West Bengal Urban Land Taxation Act, 1976.
[West Ben. Act (Chapter V111—Miscellaneous.—Sections 28-32.)
Power to remove difficulties Tax and charge in addition to other liability.
Power to enter upon land or building.
Bar of suits in civil courts.
Penalties.
28. If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order published in the Official Gazette, do anything, not inconsistent with the provisions of this Act, which appears to it to be necessary for the purpose of removing the difficulty.
29. The tax or charge payable under this Act in respect of any land or building shall be in addition to any other tax or charge payable under any other law for the time being in force.
30. The Commissioner or any other person or authority appointed under this Act may enter upon any land or building and make a survey or take the measurements thereof or do any other act or thing which he considers necessary for carrying out the purposes of this Act.
31. Except as otherwise provided in this Act, the decision of any authority or officer appointed under this Act shall be final and no civil court shall have jurisdiction to decide or deal with any question which by or under this Act is required to be decided or dealt with by the authorities or officers appointed under this Act.