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Section 88 substituted by W.B. Act 17 of 1995, which was earlier as under :-"88. Consolidated rate on lands and buildings and surcharge.- (1) The consolidated rate on lands and buildings for the purposes of this Act shall be as follows :-(i) tenper cent, of the annual value of the land and building - where the annual value does not exceed five hundred rupees;(ii) eighteenper cent, of the annual value of the land and building - where the annual value exceeds five hundred rupees but does not exceed one thousand rupees;(iii) twenty-fiveper cent, of the annual value of the land and building - where the annual value exceeds one thousand rupees but does not exceed three thousand rupees;(iv) thirtyper cent, of the annual value of the land and building - where the annual value exceeds three thousand rupees but does not exceed ten thousand rupees;(v) thirty-fiveper cent, of the annual value of the land and building - where the annual value exceeds ten thousand rupees but does not exceed twenty-five thousand rupees;(vi) fortyper cent, of the annual value of the land and building - where the annual value exceeds twenty-five thousand rupees:Provided that the land and buildings the annual value of which does not exceed one hundred rupees shall be exempt from the consolidated rate:Provided further that the Mayor-in-Council may exempt, either wholly or partially, from the consolidated rate any land which is used exclusively for the purpose of public charity or as public burial or burning ground.(2) A surcharge at such rate not exceeding fiftyper cent, of the consolidated rate calculated under sub-section (1) 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 which is used wholly or partially for commercial, industrial or any other non-residential purpose.(3) Out of the amount of the surcharge imposed under sub-section (2), tenper cent, shall be credited to the relative account of the Municipal Fund as water rate.(4) Notwithstanding anything contained in this Chapter, lands and buildings which are the properties of the Union shall be exempt from the consolidated rate:Provided that nothing in this sub-section shall prevent the Corporation from levying on such lands and buildings a consolidated rate 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 such annual value and at such rate as may be determined by the Central Government from time to time.(5) Notwithstanding anything contained in sub-section (1), the consolidated rate on the-(a) land owned by or belonging to -(i) the Board of Trustees for the Improvement of Howrah, constituted under the Howrah Improvement Act, 1956, or(ii) the Calcutta Metropolitan Development Authority, constituted under the Calcutta Metropolitan Development Authority Act, 1972, or(iii) the West Bengal Housing Board, constituted under the West Bengal Housing Board Act, 1972, or(iv) the West Bengal Industrial Infrastructure Development Corporation, established under the West Bengal Industrial Infrastructure Development Corporation Act, 1974, or(v) such other statutory body as may be specified by the State Government in this behalf from time to time,shall be twenty-one per cent, of the annual value of such land;(b) land or building acquired, constructed, purchased or owned by the State Government or any of the statutory bodies mentioned in clause (a) for the purpose of subsidised housing scheme for persons belonging to low-income group and industrial workers and comprising tenements let out to persons belonging to low-income group and industrial workers on a monthly rent shall be twenty-oneper cent, of the annual value of such land or building determined under this Chapter.(6) Notwithstanding anything contained in sub-section (1) and (2) or elsewhere in this Chapter the consolidated rate on lands and buildings shall not exceed, -(a) in respect of a bus tee under the West Bengal Slum Areas (Improvement and Clearance) Act, 1972, fifteenper cent., and(b) in respect of any otherbustee, tenper cent.,of the annual value of suchbusteedetermined under this Chapter.(7) Notwithstanding anything contained in this Chapter, lands and buildings which vest in the Board of Trustees for the Port of Calcutta shall, for the purpose of levying a consolidated rate thereon, be assessed in accordance with the provisions of the Calcutta Port Act, 1890.".
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