Section 46(1) in The West Bengal Panchayat Act, 1973
(1)Subject to such rules as may be made in this behalf, a Gram Panchayat shall impose yearly -(a)[ on lands and buildings within the local limits of its jurisdiction, a tax, - [[Clause (a) substituted by W.B. Act 37 of 1984, which was earlier as under:-'(a) on lands and buildings within the local limits of its jurisdiction, a tax at the rate of two per centum of the annual value of such lands and buildings to be paid by the owners and occupiers thereof:'.]](i)at the rate of [one per centum] of the annual value of such lands and buildings when the annual value does not exceed rupees one thousand, and(ii)at the rate of [two per centum] [Words substituted for the words 'one per centum' by W.B. Act 18 of 1994.] of the annual value of such lands and buildings when the annual value exceeds rupees one thousand,to be paid by the owners and occupiers thereof;][* * * * *] [[Clause (b)omitted by W.B. Act 17 of 1992, which was as under:-'(b) on professions, trades, callings and employments carried on or held within the local limits of its jurisdiction, a tax on the basis of the total annual income accrued from such professions, trades callings and employments, subject to a maximum of two hundred and fifty rupees per annum in respect of any one person.'.]]
