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[Cites 0, Cited by 2] [Section 3] [Entire Act]

State of West Bengal - Subsection

Section 3(3) in West Bengal Multi-Storeyed Building Tax Act, 1979

(3)The tax shall be levied per year or part thereof on the covered space of any multi-storeyed building or part thereof at the rates specified below:-
I. (i) where the annual value does not exceed Rs.30 per square metre. …. Fifty paise per square metre.
  (ii) where the annual value exceeds Rs. 30 butdoes not exceed Rs. 60 per square metre. …. Rupees one per square metre.
  (iii) where the annual value exceeds Rs. 60 butdoes not exceed Rs. 100 per square metre. …. Rupees two per square metre.
  (iv) where the annual value exceeds Rs. 100 butdoes not exceed Rs. 150 per square metre. …. Rupees three per square metre.
  (v) where the annual value exceeds Rs. 150 persquare metre. …. Rupees four per square metre.
II. In the case of a multi-storeyed building or part thereof used for commercial or industrial purposes, the amount of tax computed in accordance with the preceding provisions of this sub-section shall be increased by fifty per cent.Explanation. - For the purpose of this Act-
(a)"commercial purpose" means the use of any multi-storeyed building or part thereof for the purpose of carrying on any trade or business or for running an office in relation thereto;
(b)"industrial purpose" means the use of any multi-storeyed building or part thereof for carrying on any manufacturing process as defined in the Factories Act, 1948 (63 of 1948) or for running an office in relation thereto.