Section 132(1) in West Bengal Municipal Corporation Act, 2006
(1)Notwithstanding anything to the contrary contained elsewhere in this Act, any owner or person liable to pay property tax on-(a)any existing building which has been assessed previously, 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 subjected to revision of assessment consequent upon such redevelopment or alteration or improvement, as the case may be, or(d)any new building or existing building referred to in clause (a) or clause (b) the bills in respect of which have not been issued,shall pay such amount of property tax, together with interest thereon, if any, as is payable under any of the provisions of this Act, or the rules or the regulations made thereunder, on self-assessment:Provided that such self-assessment shall be certified by a valuer holding a diploma from the Institution 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 a new building or existing building exceeds 400 square metres or not, shall be-(a)where the values of land and building does not exceed Rs. two latch of the self-assessed value-1 per cent.;(b)where the value exceeds Rs. two latch-1.5 per cent.Explanation. - For the purposes of this sub-section,-
