In sub-section (3) of section 119A of the principal Act, after clause (t), the

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.".