Section 36D in New Town, Kolkata Development Authority Act, 2007
36D. Property tax on lands and buildings.
(1)For the purposes of this Act, a property tax on land and buildings within New Town, as determined under this Chapter, shall be imposed by the Development Authority.(2)The property tax,-(a)for any building, shall be equal to a percentage of such annual value of covered space of building, as determined under section 36H, subject to the minimum and maximum limit as specified in sub-section (3);Explanation. - The expression 'covered space', in relation to a building, shall mean the total floor area including the thickness of wall, and shall include the spaces of covered courtyard, gangway, garage, open garage, verandah, common service area, balcony and such other spaces as may be determined in the regulations;(b)for any land comprising building or any vacant land in respect of any premises, shall be equal to a percentage of such annual value of land comprising building or any vacant land, as determined under section 36H, subject to the minimum and maximum limit as specified in sub-section (4).(3)Save as otherwise provided in this Act, the rates of property tax, on buildings in New Town, shall be between a minimum of six per centum and a maximum of twenty per centum, of the annual values of such buildings, as may be specified in the scheme:Provided that the Development Authority may, at any time, specify fixed rates between the minimum and the maximum rates of property tax, for different categories of areas or for different groups of buildings in such categories, through the scheme:Provided further that the Development Authority may introduce graduated rates of property tax within the minimum and the maximum rates of property tax on the basis of any system as may be determined by the regulations.(4)Save as otherwise provided in this Act, the rates of property tax, on land comprising building or any vacant land in New Town, shall be between a minimum of six per centum and a maximum of twenty per centum, of the annual values of such land as may be specified in the scheme:Provided that the Development Authority may, at any time, specify fixed rates between the minimum and the maximum rates of property tax, for different categories of areas or group of lands within such categories, by the scheme:Provided further that the Development Authority may introduce graduated rates of property tax within the minimum and the maximum rates of property tax on the basis of any system as may be determined by the regulations.(5)Save as otherwise provided in this Act, any tax levied under this Act shall be payable on such dates, in such number of installments, and in such manner, as may be prescribed:Provided that if any amount due is paid on or before the date as specified, a rebate of five per centum of such amount shall be allowed and if annual property tax is paid in a single installment within the due date of first installment, an additional rebate of five per centum shall be allowed.(6)In calculating the gross amount of property tax including other taxes that may be imposed on lands and buildings per quarter and the net amount payable per quarter after allowing rebate under sub-section (5), the fraction of a rupee shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.(7)Notwithstanding anything contained in this Chapter, lands and buildings which are the properties of the Central Government shall be exempted from the property tax:Provided that the Development Authority may levy a service charge on such lands and buildings on the basis of such annual value and at such rate as may be calculated at the rate of 75 per centum, 50 per centum or 33.1/3 per centum of the property tax otherwise payable, depending upon utilization of full, partial or nil services respectively:Provided that the service charge payable by the Central Government shall not be more than the service charge and/or property tax paid by the State Government for its properties and if any exemption or concession is granted for the properties of the State Government, the same shall apply to the properties of the Central Government.(8)Notwithstanding anything contained in this Chapter, lands and buildings of the West Bengal Housing Infrastructure Development Corporation Limited, shall be exempted from the property tax:Provided that the Development Authority may levy a service charge on such building on the basis of such annual value and at such rate as may be determined by the Development Authority from time to time.(9)Notwithstanding anything contained in sub-section (2), the property tax on the-(a)land owned by or belonging to-(i)the Kolkata Metropolitan Development Authority constituted under the West Bengal Town and Country (Planning and Development) Act, 1979, (West Ben. Act XIII of 1979) or(ii)the West Bengal Infrastructure Development Corporation established under the West Bengal Infrastructure Development Corporation Act, 1974, (West Ben. Act XXV of 1974) or(iii)the West Bengal Housing Board constituted under the West Bengal Housing Board Act, 1972, (West Ben. Act XXXII) or(iv)such other statutory body as may be notified by the State Government in this behalf from time to time, for the purposes of development schemes in accordance with the published or approved plans but not put to such use,shall be ten per centum of the annual value of such land as determined under this Chapter;(b)land or building acquired, constructed, purchased or owned by the Government or any of the Statutory bodies mentioned in this sub-section for any Government approved scheme for the purpose of subsidized housing for person belonging to low income group or economically weaker section or industrial worker and comprising of tenements let out to such persons on a monthly rent, shall be six per centum of the annual value of such land or building determined under this Chapter;(c)land or building acquired, constructed, purchased or owned by the Government or any of the Statutory bodies mentioned in this sub-section for any other purpose, shall be at the rate determined under sub-section (2) of this section.
