The West Bengal Municipal Corporation (Amendment) Act, 2024

Registered No. WB/SC-247

No. WB(Part-III)/2025/SAR-4

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Extraordinary Published by Authority

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TUESDAY, JANUARY 21, 2025 [SAKA 1946

LAW DEPARTMENT Legislative

NOTIFICATION

No. 82-L.21st January, 2025.-The following Act ofthe West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:-

West Bengal Act XIV of 2024

THE WEST BENGAL MUNICIPAL CORPORATION (AMENDMENT) ACT, 2024.

[Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, ofthe 21st January, 2025.] An Act to amend the West Bengal Municipal Corporation Act, 2006.

WHEREAS it is expedient to amend the West Bengal Municipal Corporation Act, 2006, for the purposes and in the manner hereinafter appearing;

West Ben. Act XXXIX of 2006.

It is hereby enacted in the Seventy-fifth Year of the Republic of India, by the Legislature ofWest Bengal, as follows:-

1. (1) This ActmaybecalledtheWestBengalMunicipalCorporation (Amendment) Act, 2024. [PART III 2 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 21, 2025 The West Bengal Municipal Corporation (Amendment) Act, 2024. (Sections 2-4.)
2. (2) This section shall come into force at once; and the remaining sections shall come into force on such date or dates as the State Government may, by notification in the Official Gazette, appoint.

referred to as the principal Act),

1. (1) proviso to sub-section (1) shall be omitted;
2. (2) in sub-section (3),-
   • (a) for the words "not less than five per cent, but not exceeding ten per cent,", the words "not exceeding ten per cent" shall be substituted;
   • (b) for the words and figures "Income Tax Act, 1961", the words and figures 43 of1961 "Companies Act, 2013" shall be substituted. 18 of2013

Amendment of section 119 of West Ben. Act XXXIXof 2006.

Amendment of section 119A.

following clause shall be inserted:-

"(u) Preparation of assessment list - After publication of final scheme by the Corporation, the owner or person liable to pay property tax shall file a return of selfassessment either digitally or manually as decided by the Corporation in such form as may be specified in the said scheme, oftheir property based on the rate chart stated in the final scheme:

Provided that the Corporation shall prepare an assessment list within a year from the date ofpublication offinal scheme comprising all holdings withintheirjurisdictionbased on the rate chart statedin the final scheme publishedbythe WestBengalValuationBoard.

Provided further that if any owner or person liable to pay property tax fails to comply self-assessment in due time or suppress any part of their property it shall be treated as wilful suppression offacts and the person liable to pay property tax shall be penalised not exceeding 30 per cent ofthe property tax enumerated in the assessment list prepared by the Corporation in addition to the property tax.".

Amendment of section 123.

"Provided that ifthe property tax, as determined under a valuation, is continued to be paid for a period beyond the expiry ofits term offive years ofthe said valuation due to non-completion of a fresh valuation, the last valid assessment list shall be deemed enhanced by ten per cent. of the annual value of the said assessment list till the new assessment list is given effect. The annual value so arrived shall be automatically increased by ten per cent. every five years, as an interim measure till new valuation list is published after completion of fresh valuation. If the property tax of any holding increases or decreases in respect ofthe preceding valuation, the increased or decreased amount ofproperty tax shall take effect from the date on which the valuation became operative undersection 11 ofthe West Bengal Valuation Board Act, 1978, and the dues payable or the excess amount paid, as the case may be, shall be adjusted in such instalments as may be determined by the Corporation concerned.".

West Ben. Act LVII of 1978.

By order ofthe Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, Law Department.

Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.