Section 6(1) in The West Bengal Building Tax Act, 1996.
(1)The prescribed authority shall, on receipt of the declaration referred to in section 5, or on the basis of information received by him, determine in such manner' as may be prescribed the annual of a building or part thereof and the amount of the building tax payable by the owner for the period during which he continues to be owner of such building or part thereof, after giving him a reasonable opportunity of being heard.
