Section 171 in Kolkata Municipal Corporation Act, 1980
171.
[Property tax] [Substituted by section 2, ibid, w.e.f. 23.3.2001, for the words "consolidated rate" .] on lands and buildings.- [(1) For the purposes of this Act, a property tax on lands and buildings In Kolkata, as determined under this Chapter, shall be imposed by the Corporation.] [Substituted by section 3(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](2)[ (a) For any building, the property tax shall be equal to a percentage of such annual value of covered space of building, as determined under section 174, subject to the minimum and maximum limit as specified in clause (c) of this sub-section.Explanation.'Covered space', in relation to a building, shall mean the total floor area including the thickness of walls, and shall include the spaces of covered courtyard, gangway, garage, open garage, verandah, common service area, balcony and any projections and such other spaces as may be determined in the regulations.(b)The property tax on land comprising building or any vacant land in respect of any premises shall be equal to a percentage of such annual value of land comprising building or any vacant land, as determined under section 174, subject to the minimum and maximum limit as specified in clause (d) of this sub-section :Provided that no property tax on vacant land shall be leviable on any premises in which there Is a construction and the covered area at the plinth level exceeds at such percentage of the area of the plot as may be prescribed in the scheme.[Provided further that notwithstanding anything contained in the first proviso, no property tax on such vacant land as specified by the Corporation shall be leviable on any premises in which there is a construction.](c)Save as otherwise provided in this Act, the rates of property tax, on buildings in Kolkata, shall be between a minimum of six per cent and of twenty per cent, of the annual values of such buildings, as may be specified in the scheme:Provided that the Corporation may, at any time, specify fixed rates between the minimum and the maximum rates of property tax, for different categories of areas or for different groups of buildings in such categories, through the scheme:Provided further that the Corporation may also introduce graduated rates of property tax within the minimum and the maximum rates of property tax on the basis of any system as may be determined by regulations.(d)Save as otherwise provided in this Act, the rates of property tax on land comprising building or any vacant land in Kolkata shall be between a minimum of six per cent and a maximum of twenty per cent of the annual value of such lands as may be specified in the scheme :Provided that the Corporation may, at any time, specify fixed rates between the minimum and the maximum rates of property tax, for different categories of areas or group of lands within such categories, by the scheme :Provided further that the Corporation may also introduce graduated rates of property tax within the minimum and the maximum rates of property tax on the basis of any system as may be determined in the regulations.][Substituted by section 3(2) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](3)[ In calculating the gross amount of [property tax] [Sub-section (3) substituted by section 6(1) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] including tax under the Howrah Bridge Act, 1926 (Bengal Act No. 4 of 1926) that may be imposed on lands and buildings (including huts) per quarter and the net amount payable per quarter after allowing rebate under sub-section (2) of section 215, the fraction of a rupee shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.][ xxx ] [Sub-section (4) omitted by section 3(3) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](5)Where a newly constructed building is used exclusively for residential purposes, a rebate of twenty-five per cent. in the [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" .] as determined under sub-section (2) shall be allowed for the first three years [from the quarter following the date of issue of initial] [Substituted by section 6(3) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984, for the words "from the date of issue of" .] the [completion certificate] under the provisions of this Act :Provided that such rebate shall not be allowed for old buildings which have been redeveloped through alterations or additions :Provided further that such rebate shall be allowed in respect of such building in so far as it is a single unit of assessment under this Chapter.(6)Notwithstanding anything contained in this Chapter, lands and buildings which are the properties of the Union, shall be exempt from the [property tax] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] :Provided that nothing in this sub-section shall prevent the Corporation from levying on such lands and buildings a [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" .] to which immediately before the commencement of this Act they were, or were treated as, liable :Provided further that the Corporation may levy a service charge on such buildings on the basis of such annual value and at such rate as may be determined by the Central Government from time to time.(7)Notwithstanding anything contained in this Chapter, lands and buildings which vest in the Board of Trustees for the Port of Calcutta shall, for the purpose of levying a [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" .] thereon, be assessed in accordance with the provisions contained in Part IV of the Calcutta Port Act, 1890 (Bengal Act No. 3 of 1890) and the agreement, if any, between the Board of Trustees for the Port of Calcutta and the Corporation under the said Act.(8)Notwithstanding anything contained in [sub-section (2)] [Substituted by section 3(4)(i) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1:5.2007, for the words, figures & brackets "sub-section (2) and (4)" .], the [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" .] on the -(a)land owned by or belonging to -(i)the Shard of Trustees for the Improvement of Calcutta, constituted under the Calcutta Improvement Act, 1911 (Bengal Act No. 5 of 1911), or(ii)the Kolkata Metropolitan Development Authority, constituted under the Calcutta Metropolitan Development Authority Act, 1972 (West Bengal Act No. 11 of 1972), or(iii)the West Bengal Housing Board, constituted under the West Bengal Housing Board Act, 1972 (West Bengal Act No. 33 of 1972), or(iv)the West Bengal Industrial Infrastructure Development Corporation, established under the West Bengal Industrial Infrastructure Development Corporation Act, 1974 (West Bengal Act No. 25 of 1974), or(v)such other statutory body as may be notified by the State Government in this behalf from time to time, for the purposes of development schemes in accordance with the published or approved plans but not put to such use, shall be [ten per cent] [Substituted by section 3(4)(ii) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.f. 1.5.2007, for the words "twenty-one per cent" .] of the annual value of such land as determined under this Chapter;(b)and or building acquired, constructed, purchased or owned by the Government or any of the statutory bodies mentioned [in clause (a) for] [Substituted by section 7(a)(i) of the Calcutta Municipal Corporation (Second Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984 for the "in clause (a) or for" .] any Government approved scheme for the purpose of subsidised housing for persons belonging to low income group or industrial workers and comprising of tenements let out to such persons on a monthly rent shall be [ten per cent] [Substituted by section 3(4)(iii), of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007, for the words "twenty-one per cent" .] of the annual value of such land or building determined under this Chapter;(c)land or building acquired, constructed, purchased or owned by [Government or] [Inserted by section 7(a)(it) of the Calcutta Municipal Corporation (Second Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984.] any of the statutory bodies mentioned in clause (a) for any other purpose shall be at the rate determined under [sub-section (2)] [Substituted by section 3(4)(i). of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007, for the words figures & brackets "sub-sections (2) and (4)" .] of this section.(9)Notwithstanding anything contained in [sub-section (2)] [Substituted by section 6(a) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15 5.1984 for the words, brackets and numbers "sub-sections (2) and (4) or elsewhere in this Chapter" .]. the [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" .] shall not exceed,(a)in respect of land, but or building in a bustee improved under the West Bengal Slum Areas (Improvement and Clearance) Act, 1972 (West Bengal Act No. 10 of 1972), [eight per cent] [Substituted by section 3(5)(i). of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007, for the words "eighteen per cent" .], and(b)in respect of land, but or building in any other bustee, [six per cent] [Substituted by section 3(5)(ii) ibid. w.e.f. 1.5.2007, for the words "fifteen per cent" .], of the annual value of [such land, but or building in a bustee referred to in clause (a) or clause (b), as the case may be] [Substituted by section 7(b) of the Calcutta Municipal Corporation (Amendment) Act. 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984, for the words "such bustee" .], determined under this Chapter.
