(3)The Chairman or any person subordinate to him and authorized 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.[115A. Self-assessment and submission of return - (1) Notwithstanding anything to the contrary contained elsewhere in this Act, any owner or person liable to pay property tax on - [Inserted by section 26 of the West Bengal Municipal (Amendment) Act, 2002 (West Bengal Act 16 of 2002), w.e.f. 15.09.2004.](a)any existing building which has been assessed earlier, or(b)any new building or existing building which has not been assessed, or(c)any existing building which has been redeveloped or substantially altered or improved after the last assessment, but has not been subject to revision of assessment consequent upon such redevelopment or alteration or improvement, as the case may be, or(d)any existing building or new building referred to in clause (a) or clause (b), the bills in respect of which have not been issued,shall pay such amount or property tax, together with interest. if any, payable under any provision of this Act, on self-assessment :Provided that such self-assessment, shall be certified by a valuer, holding a diploma from the Institute of Surveyors and enlisted with the Municipality for such valuation. where the total floor area of such new building exceeds 400 square metres :Provided further that the valuation on self-assessment, where the total floor area of an existing building or new building exceeds 400 square metres or not, shall be,-(a)where the value of lands and buildings does not exceed Rs. 2.00 lakh of the self-assessed value - 1 per cent;(b)where the value of lands and buildings exceeds Rs. 2.00 lakh of the self-assessed value - 1.5 per cent.Explanation. - For the purposes of this sub-section,-
