Section 182A in The Calcutta Municipal Corporation Act, 1980
182A. [ Self-assessment and submission of return. -] [Section 182A first inserted by W.B. Act 13 of 1984. Then it was substituted by W.B. Act 6 of 1996.]
(1)Notwithstanding anything to the contrary contained elsewhere in this Act, any owner or person liable to pay the consolidated rate on-(a)any new building or existing building which has not been assessed, or(b)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(c)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 consolidated rate, 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 Institution of Surveyors and enlisted with the Corporation for such valuation, where the total floor area of such new building or existing building exceeds 400 square metres :Provided further that the valuation on self-assessment, where the total floor area of new building or existing building exceeds 400 square metres or not, shall be-(a)where the value of land and building does not exceed Rs.2,00 lakhs of the self-assessed value - 1 per cent,(b)where the value exceeds Rs.2.00 lakhs - 1.5 per cent.Explanation.- For the purposes of this sub-section,-(1)last assessment shall mean the assessment where the annual value has been determined by the hearing officer under this Act and communicated to the assessee;(2)"Institution of Surveyors" shall mean the Institution of Surveyors recognised as such by the Government of India;(3)"value" shall, in the case of an apartment, mean the cost of the apartment and the proportionate cost of the land.(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. Every such return shall be accompanied by proof of payment of such consolidated rate and interest, if any.(3)The payment of such consolidated rate and interest, if any, shall be made, and such return shall be furnished, within sixty days of the commencement of the Calcutta Municipal Corporation (Amendment) Act, 1996.(4)In the case of any new building for which an occupancy certificate has been granted or which has been taken possession of after the commencement of the Calcutta Municipal Corporation (Amendment) Act, 1996, such payment shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such possession is taken, whichever is earlier.Explanation.- Occupancy certificate 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 consolidated rate 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 consolidated rate 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 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.
