Section 182A in Kolkata Municipal Corporation Act, 1980
182A. [ Self-assessment and submission of return.- [(1)(a) After commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006, as required by the Corporation, any owner of land comprising any building and vacant land or any vacant land or covered space of building or any.other person liable to pay the property tax or any occupier, in the absence of such owner or person, shall file a return of self-assessment [within such time as the Corporation may, by order, determine] [Section 182A substituted by section 11 of the Calcutta Municipal Corporation (Amendment) Act, 1996 (West Bengal Act No. 6 of 1996), w.r.e.f. 4.12.1995.] from the date of final publication of the scheme under section 174, in such form [as may be specified in the scheme; and if the return is not filed within the stipulated period, the Corporation may assess the property and raise the demand for recovery or property tax in accordance with the law] [Substituted by the Kolkata Municipal Corporation (A) Act, 2010 (West Bengal Act No. 4 of 2010) w.e.f. 1.6.2010.]. Till the date of effect of a fresh valuation made after final publication of the scheme, such owner or occupier or person liable to pay property tax, as the case may be, shall continue to pay the property tax at the existing rate in terms of the provisions of this Act, which were in force prior to the commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006.
(b)The owner of land comprising any building or vacant land or covered space of building or any other person liable to pay the property tax or any occupier, in the absence of such owner or person. as may be required by the Corporation, shall, thereafter, file a return [***] [Omitted 'on an annual basis' by Act No. 32 of 2017, dated 15.9.2017] in such manner and as per the time schedule as notified by the Corporation.[Provided that such owner or person or any occupier, in the absence of such owner or person shall file a return within ninety days from the expiry of the quarter in which any circumstance of revision, as specified under sub-section (2) of section 180, occurs.] [Added by Act No. 32 of 2017, dated 15.9.2017](c)The return of self-assessment under clause (a) and the annual return on clause (b), as required by the Corporation, [may] [Substituted 'shall' by Act No. 32 of 2017, dated 15.9.2017] be [certified by a degree holder in valuation from a recognized university or] [Substituted by the Kolkata Municipal Corporation (A) Act, 2010 (West Bengal Act No. 4 of 2010) w.e.f. 1.6.2010.] an Architect registered under the Architects Act, 1972 (20 of 1972), or any licensed Building Architect or licensed Building Surveyor enlisted with the Corporation, or a Valuer holding a diploma from the Institution of Surveyors and enlisted with the Corporation for such valuation.](2)Such owner or person shall furnish to the Municipal Commissioner a return of self-assessment in such form, and in such manner, as may be prescribed. [***] [Omitted 'Every such return shall be accompanied by proof of payment of such property tax and interest, if any.' by Act No. 32 of 2017, dated 15.9.2017](3)[ The payment of such property tax and interest up to the current quarter, if any, shall be made, and such return shall be furnished, [within such time as the Corporation may, by order, determine] [Sub-section (3) substituted by section 10(2) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.] of the date of final publication of the scheme under section 174.](4)In the case of any new building for which an [completion certificate] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] has been granted or which has been taken possession of after the commencement of (the Kolkata Municipal Corporation (Amendment) Act, 2006], such payment shall be made, and such return shall be furnished, within [within such period as the Corporation may, by order, determine] [Substituted 'thirty days' by Act No. 32 of 2017, dated 15.9.2017] of expiry of the quarter in which such [completion certificate] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] is granted or such possession is taken, whichever is earlier.Explanation.- [completion certificate] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] may be provisional or final and may be for the whole or any part of the building; possession may be of the whole or any part of a building.(5)Such payment shall continue to be made for each subsequent quarter and the last date of such payment shall be thirty days after the expiry of each such quarter.(6)After the assessment under section 179 or revision of assessment under section 180 has been made, any amount paid on self-assessment under this section shall be deemed to have been paid on account of the assessment under section 179 or section 180, as the case may be.(7)If any owner or other person, liable to pay the [property tax] [Substituted by section 10(3), ,bid, w.e.f. 1.5.2007, for the words, figures and brackets "the Calcutta Municipal Corporation (Amendment) Act, 1996" .] under this Act, fails to pay the same together with interest, if any, in accordance with the provisions of this section, he shall, without prejudice to any other consequence to which he may be subject, be deemed to be a defaulter in respect of the [property tax] [Substituted by section 10(3), ,bid, w.e.f. 1.5.2007, for the words, figures and brackets "the Calcutta Municipal Corporation (Amendment) Act, 1996" .] or the interest or both remaining unpaid, and all the provisions of this Act applicable to such defaulter shall apply to him accordingly.(8)After the assessment is finally made under this Act, if the payment on self-assessment is found to be less than that of the amount payable by the assessee, in such case the assessee shall pay up the difference within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act but, after the final assessment, if it is found that the assessee has paid excess amount, in such case such excess amount shall be adjusted against the actual tax payable by the assessee.][Provided that in any case where the amount of property tax determined in the final assessment is more than the amount of property tax paid under self-assessment. and the difference in the amount of property tax is, in the opinion of the Municipal Commissioner, the result of wilful suppression of facts, the Municipal Commissioner may levy a penalty not exceeding thirty per cent of such difference in the property tax besides the interest thereon :Provided further that the levy of such penalty shall be in addition to any other punishment provided under this Act :Provided also that the certifying licensed Building Architect or licensed Building Surveyor or Valuer in such cases shall also be liable for same amount of penalty as determined under the second proviso, after giving the person an opportunity of being heard.] [Provisos added by section 10(4) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
