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State of West Bengal - Section
Section 23 in West Bengal Land Reforms Act, 1955
23. [ Determination of revenue.Notwithstanding anything to the contrary contained in any judgement, decree or order of any court or tribunal or in any law for the time being in force, a raiyat shall pay as revenue, determined at the rate as stated in column (3) of the Table below in respect of the category of plot of land as mentioned in column (2) of the said Table, with effect from such date, as the State Government may, by notification in the Official Gazette, specify:] [Substituted by the West Bengal Land Reforms (Amendment) Act, 2005 (West Bengal Act 28 of 2005)]
| Table | ||
| S. No. | Category of plot of land | Rate of revenue |
| (1) | (2) | (3) |
| 1. | Where any plot of land is situated in the areas not fallingwithin the local limits of any Municipal Corporation orMunicipality, other than the areas of the Kolkata MetropolitanDevelopment Authority— | |
| (a) in case such plot of land is used for the purpose ofagriculture; | [***] [Omitted by Act No. 42 of 2017, dated 17.10.2017.] | |
| (b) in case such plot of land is used for the purpose ofactivities allied to agriculture. Explanation.—Theexpression "activities allied to agriculture" shallmean fisheries, poultries, piggeries, potteries, floriculture,horticulture, sericulture, dairies, livestock breeding andinclude other land based bio-mass production activities; | Rs.30.00 per acre. | |
| (c) in case such plot of land is comprised in tea garden andland used for cultivation of tea; | Rs.30.00 per acre. | |
| (d) in case such plot of land is used as homesteads andnon-agricultural purposes other than commercial and industrialactivities as mentioned in clause (l) and (n); | Rs.40.00 per acre. | |
| (e) in case such plot of land is held by any Governmentundertaking; | Rs.50.00 per acre. | |
| (f) in case such plot of land is used by a company or a bodycorporate, other than Government company as defined in section617 of the Companies Act, 1956 (1 of 1956) for the purpose ofactivities allied to agriculture as defined in Explanation toclause (b); | Rs.150.00 per acre. | |
| (g) in case such plot of land is used for brackish waterfisheries by individual fish farmers or by any co-operativesociety; | Rs.200.00 per acre. | |
| (h) in case such plot of land is used for brackish waterfisheries by a company or any body corporate other than aGovernment company as defined in section 617 of the CompaniesAct, 1956 (1 of 1956); | Rs.400.00 per acre. | |
| (i) in case such pot of land is used for any commercial andindustrial activities as mentioned in clause (n) without havingany pucca structure; | Rs.500.00 per acre. | |
| (j) in case such plot of land is used under multistorybuilding by any co-operative society; | Rs.600.00 per acre. | |
| (k) in case such plot of land is used for housing complexdeveloped by any private company or any public company, otherthan a Government company as defined in section 617 of theCompanies Act, 1956; | Rs. 800.00 per acre. | |
| (l) in case such plot of land is used for any commercial andindustrial activities, not specified in clause (n), in any puccastructure; | Rs. 1,000.00 per acre. | |
| (m) in case such plot of land is used for aggro-processing,food-processing, agro industries, agricultural commodities,storage warehouses and godowns, food parks in pucca structure; | Rs. 1,200.00 per acre. | |
| (n) in case such plot of land is used for commercial andindustrial activities.Explanation.—The expression"commercial and industrial activities" shall mean coldstorage, rice mills, general trading warehouses, godowns,automobiles garages, repairing shops, business establishments inmarket place or supermarket, multiplexes, cinema, theatre orvideo hers, and hotels, restaurants, and hospitals, pathologicallaboratories, nursing homes, and include other offices andestablishments of any company or body corporate other than aGovernment company as defined in section 617 of the Companies Act(1 of 1956); | Rs.1,500.00 per acre. | |
| (o) in case such plot of land is comprised in and used formills, factories or workshops other than those commercial andindustrial activities specified in clause (0 and clause (n). | Rs.2,000.00 per acre. | |
| 2. | Where any plot of land is situated in the areas falling withinthe local limits of any Municipal Corporation or Municipality,other than the areas of the Kolkata Metropolitan DevelopmentAuthority— | |
| (a) in case such plot of land is used[for the purpose of activities allied to agriculture;] [Substituted 'for the purpose of agriculture and activities allied to agriculture' by Act No. 42 of 2017, dated 17.10.2017.] | Rs. 20.00 per acre, | |
| (b) in case such plot of land is used for homesteads and issituated within the local limits of- | ||
| (i) any Municipal Corporation, | Rs. 35 per decimal. | |
| (ii) any Municipality of CategoryA, | Rs. 25 per decimal. | |
| (iii) any Municipality of CategoryB, | Rs. 20 per decimal. | |
| (iv) any Municipality of CategoryC, | Rs. 15 per decimal. | |
| (v) any Municipality of CategoryD, | Rs. 10 per decimal. | |
| (vi) any Municipality of CategoryE, | Rs. 5 per decimal. | |
| (c) in case such plot of land is comprised in and used formills, factories, workshops or any other commercial andindustrial activities and such plot of land is situated withinthe local limits of- | ||
| (i) any Municipal Corporation, | Rs. 175 per decimal. | |
| (ii) any Municipality of CategoryA, | Rs. 150 per decimal. | |
| (iii) any Municipality of CategoryB, | Rs. 100 per decimal. | |
| (iv) any Municipality of CategoryC, | ||
| (v) any Municipality of CategoryD, | Rs. 50 per decimal. | |
| (vi) any Municipality of CategoryE. | Rs. 25 per decimal. | |
| Explanation.—The expression"commercial and industrial activities" shall mean coldstorages, warehouses, godowns, automobiles garages, repairingshops, business establishments in market place or supermarket,multiplexes, cinema, threatre or video halls, hotels, restaurantsand hospitals, pathological laboratories and nursing homes, andinclude other offices or establishments of any company and bodycorporate other than a Government company as defined in section617 of the Companies Act, 1956 (1 of 1956); | ||
| (d) in case such plot of land is used for non-agriculturalpurposes other than commercial and industrial activitiesmentioned in clause (c); | Rs. 50 per acre. | |
| Explanation I.—For thepurpose of determination of revenue in respect of any plot ofland, municipalities are classified into the following categorieson the basis of population as ascertained at the last precedingcensus of which the relevant figures have been published: | ||
| Category A—municipal areas having population more than2,15,000; | ||
| Category 8—municipal areas having population above1,70,000 but not exceeding 2,15,000; | ||
| Category C—municipal areas having population above85,000 but not exceeding 1,70,000; | ||
| Category D—municipal areas having population above35,000 but not exceeding 85,000; | ||
| Category E—municipal areas having population notexceeding 35,000: | ||
| Provided that Darjeeling Municipality is classified asCategory A municipality irrespective of the population. | ||
| Explanation IL—For thepurpose of determination of revenue in respect of any plot ofland comprised in and used for mills, factories, workshops, orother commercial and industrial activities, revenue for theportion of the plot of land which is not directly used for shops,offices, storages and godowns, parking spaces in pucca structuresof such mills, factories, workshops shall be assessed at the ratespecified in clause (d) of serial No. 2. |