Section 189 in Kolkata Municipal Corporation Act, 1980
189. Appeal before the Municipal Assessment Tribunal.
(1)There shall be a Municipal Assessment Tribunal for hearing and disposal of an appeal against an order passed under section 188.(2)The Tribunal shall consist of a Chairman and such number of other members not exceeding five as the State Government may determine :[Provided that the Chairman may constitute one or more separate benches, each bench comprising two or more members, one of whom shall be a member of the West Bengal Higher Judicial Service (hereinafter referred to as the Judicial Member), and may transfer to any such bench any appeal for disposal or may withdraw from any such bench any appeal before it is finally disposed of :Provided further that no such bench shall be constituted with any member of the West Bengal Higher Judicial Service other than one who is or has been a member of that Service for a period of not less than three years.] [Provisos substituted by section 13(a) of the Calcutta Municipal Corporation (Amendment) Act, 1996 (West Bengal Act No. 6 of 1996), w.r.e.f. 4.12.1995.](2A)[ Where a separate bench is constituted under the first proviso to sub-section (2), the Judicial Member shall exercise and perform all the powers and functions of the Chairman under this Act or the rules made thereunder.] [Sub-section (2A) inserted by section 13(b), of the Calcutta Municipal Corporation (Amendment) Act, 1996, (West Bengal Act No. 6 of 1996), w.r.e.f 4.12.1995.](3)The Chairman and the other members shall be appointed by the State Government on such terms and conditions as it may determine and shall be paid from the Municipal Fund.(4)The Chairman shall be a person who is or has been a member of the West Bengal Higher Judicial Service for a period of not less than three years and the other members shall have such qualifications and experience as the State Government may prescribe.(5)Any owner or person liable to payment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate"] may, if dissatisfied with the determination of objection under section 188 appeal to the Tribunal :Provided that such appeal shall be presented to the Tribunal within forty-five days from the date of service of [a copy of the order] [Substituted by section 17(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "the order" .] under section 188 and shall be accompanied by a copy of the said order.(6)[ No appeal under this section shall be entertained unless the property tax, including penalty, together with interest on such property tax, if any, in respect of any land or building for the period ending on the date of presentation of the appeal on the valuation determined under section 174 or section 188 has been deposited in the office of the Corporation and the appeal shall abate unless such property tax together with interest on such properly tax, if any, is continued to be deposited regularly till the appeal is finally disposed of :Provided that, if the provision of this section is not complied with, due to misrepresentation or otherwise, any proceedings in the Municipal Assessment Tribunal will stand ipso facto void.] [Sub-section (6) substituted by section 14(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.f. 1.5.2007.](7)The provisions of Part II and Part III of the Limitation Act, 1963 (36 of 1963) relating to appeal shall apply to every appeal preferred under this section.(8)The procedure for hearing and disposal of appeals [as well as realisation of fees in connection with appeals] [Inserted by section 17(3) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984). w.e.f. 15.5.1984.] shall be such as may be prescribed.(9)The decision of the Tribunal with regard to valuation or assessment shall be final and no suit or proceeding shall lie in any Civil Court in respect of any matter which has been or may be referred to or has been decided by the Tribunal.(10)The valuation fixed after disposal of the appeal under this section shall take effect from the quarter in which such valuation would have-taken effect and shall continue to remain in force during the period such valuation would have remained in force, had no appeal been filed.(10A)[ The Municipal Commissioner may, within ninety days from the date of passing the order by the Municipal Assessment Tribunal by giving reasons in writing, prefer a petition before the Municipal Assessment Tribunal under this section, for review of the order passed by the said Municipal Assessment Tribunal.] [Sub-section (10A) inserted by section 14(2) of the Kolkata Municipal Corporation (Amendment) Act. 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](11)[ The Tribunal shall have an establishment consisting of such officers and other employees appointed on such terms and conditions as may be prescribed. The expenses of the establishment shall be paid out of the Municipal Fund.] [Inserted by section 17(4) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.]
