115. Submission of returns and inspection of holdings for the purpose of assessment.
(1)The Chairman may, with a view to determining the annual value of any holding and the person primarily liable for the payment of tax on such holding, by a written notice, require the owner or the occupier of the land or the building comprised in such holding or portion thereof, to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed.(2)Every owner or occupier on whom any notice is served under sub-section (1), shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief.(3)The Chairman or any person subordinate to him and authorized by him in writing in this behalf may, without giving any previous notice to the owner or the occupier of any land or building, enter upon, and make an inspection or survey and take measurement of, such land or building and verify the statement made in any return for such land or building submitted under this Chapter.[115A. Self-assessment and submission of return - (1) Notwithstanding anything to the contrary contained elsewhere in this Act, any owner or person liable to pay property tax on - [Inserted by section 26 of the West Bengal Municipal (Amendment) Act, 2002 (West Bengal Act 16 of 2002), w.e.f. 15.09.2004.](a)any existing building which has been assessed earlier, 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 subject to revision of assessment consequent upon such redevelopment or alteration or improvement, as the case may be, or(d)any existing building or new building referred to in clause (a) or clause (b), the bills in respect of which have not been issued,shall pay such amount or property tax, 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 Institute 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 an existing building or new building exceeds 400 square metres or not, shall be,-(a)where the value of lands and buildings does not exceed Rs. 2.00 lakh of the self-assessed value - 1 per cent;(b)where the value of lands and buildings exceeds Rs. 2.00 lakh of the self-assessed value - 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 Municipality and communicated to the assessee;(2)"Institute of Surveyors" shall mean the Institute of Surveyors recognized 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)Any owner or person shall furnish to the Municipality 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 the amount of property tax and interest, if any.(3)The payment of the amount of property tax and interest, if any, shall be made, and such return shall be furnished, within sixty days of the commencement of the West Bengal Municipal (Amendment) Act, 2002.(4)In the case of any new building for which an occupancy certificate has been granted or which has been taken possession of immediately after the commencement of the West Bengal Municipal (Amendment) Act, 2002, 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)The payment of property tax 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 109 or revision of assessment under section 112 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 109 or section 112, as the case may be.(7)If any owner or other person, liable to pay the property tax under this Act, fails to pay the same together with interest, if any, in accordance with the provisions of this Act, 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 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.
