Section 5 in The West Bengal Building Tax Act, 1996.
5. Declaration for determination of annual value of building. -
Every owner within the meaning of sub-clause (i) or sub-clause (ii), as the case may be, of clause (e) of section 2, of a building or part thereof shall furnish a declaration in such Form, in such manner, and within such period as may be prescribed, -(i)in the case where such building or part thereof has been constructed by him with respect to the amount of the cost of construction of such building or part thereof including the market value of the land, if he does not use himself, or is not in occupation or possession of, such building or part thereof, or(ii)in the case where transfer of ownership or possession of a building or part thereof has been made or delivered to him, otherwise than by a registered instrument, with respect to the market value of such building,for determination of annual value under section 6.
