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State of West Bengal - Section
Section 14 in The West Bengal Valuation Board Act, 1978
14.
[************]| Section 14 omitted by W.B. Act 16 of 2007, which was as under :'14. Application for review.- (1) The owner or occupier or any other person primarily liable to pay property tax may, if dissatisfied with the valuation of any land or building as entered in the valuation list, apply to the corporation or the Board of Councillors to review the valuation.(2) The application shall be filed within such time and in such manner as may be prescribed.(3) Every application presented under sub-section (1) shall be heard and determined by a Review Committee constituted under section 15 in accordance with such procedure as may be prescribed.(4) No application under sub-section (1) shall be entertained unless the amount of property tax on the previous valuation of the land or building as aforesaid has been paid or deposited in the office of the Corporation or Municipality, as the case may be, before the application is filed, and every such application shall fail unless the amount of property tax on the previous valuation as aforesaid is continued to be paid or deposited in the office of the Corporation or Municipality, as the case may be, till such application is finally disposed of:Provided that wherever the previous valuation refers to a valuation made under the Bengal Municipal Act, 1932, and in force on the date immediately before the commencement of the West Bengal Municipal Act, 1993, no application under sub-section (1) shall be entertained unless the amount of property tax on such previous valuation has been paid or deposited or is continued to be paid or deposited in the office of the concerned Municipality :Provided further that wherever the property tax on the previous valuation was being paid to a Panchayat which has been newly added as a municipal area, twenty-five per cent of the newly calculated amount must be paid or deposited, and continued to be paid or deposited, in the office of the concerned Municipality. The amount so paid or deposited shall be adjusted against the valuation to be fixed after review.(5) In the cases of excessive hardship to the persons liable to pay property tax, the Review Committee may, in its discretion, waive or reduce the advance payment of such tax due before hearing.'. |