Section 181 in Kolkata Municipal Corporation Act, 1980
181. Submission of returns and inspection of lands and buildings, for purposes of assessment.
(1)The Municipal Commissioner may, with a view to enabling him to determine the annual value of any land or building [in any ward or part thereof] [Inserted by section 6(1)(a) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989.] and the person primarily liable for the payment of any [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001). w.e.f. 23.3.2001, for the words "consolidate rate" .] on such land or building, [by a public notice,] [Substituted by section 6(1)(b) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989, for the words "by written notice" .] require the owner or the occupier of such land or building or portion thereof to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed.(2)The Municipal Commissioner may, [by a public notice,] [Substituted by section 6(1)(b) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989, for the words "by written notice" .] require the owner or the occupier of any land or building or portion thereof [in any ward or part thereof] [Inserted by section 6(1)(a) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989.] used for public. cinema shows or theatrical performances or as a place of similar public recreation, amusement or entertainment to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed.(3)Every owner or occupier [of any land or building referred to in the public notice] [Substituted by section 6(3), ibid, w.e.f. 20.2.1989, for the words "on whom any notice is served" .] under sub-section (1) or sub-section (2) shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief.[ xxx ] [Sub-section (4) omitted by section 12(a) of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal Act 32 of 1983). w.e.f. 4.1.1984.](5)The Municipal Commissioner or any person subordinate to him and authorised by him in writing in this behalf may, without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make an inspection or survey and take measurement of, such land or building and verify the statement made in any return for such land or building submitted. under this Chapter.[ xxx ] [Sub-section (6) omitted by section 12(b) of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984.]
