Section 174 in Kolkata Municipal Corporation Act, 1980
174. [ Determination of annual valuation.- (1) (a) The State Government shall, as soon as may be after the commencement of the Kolkata Municipal Corporation (Amendment) Act,. 2006, and thereafter at the expiration of every five year, constitute by notification in the Official Gazette a Municipal Valuation Committee. The qualifications required for appointment of the members of the Municipal Valuation Committee, the terms and conditions thereof. shall be such as may be prescribed.
(b)The Municipal Valuation Committee shall consist of(i)Municipal Commissioner as Chairman, and(ii)such other members, being not less than two and not more than six, as the State Government may, by notification, appoint.(c)The Municipal Valuation Committee shall submit to the Corporation its recommendation for division of every ward within the Corporation into different blocks defining limits of such blocks, and categorisation of such blocks for the purpose of unit area based assessment.(d)On receipt of the recommendation of the Municipal Valuation Committee under clause (c), the Corporation shall publish a draft notification, containing the said recommendations of the Municipal Valuation Committee, in the Official Gazette and also in two leading newspapers, of which one shall be in the vernacular intelligible to the residents of the area concerned. and also on website of the Corporation. Copies of the said notification shall be placed in the conspicuous places in the offices of the Corporation.(e)Any person or group of persons may, whose interest is likely to be affected thereby, within sixty days from the date of publication of the draft notification under clause (d), submit his objections or suggestions, if any, in such manner as may be specified in the said draft notification, to the Municipal Commissioner which shall be considered by Anomaly Review Committee constituted under clause (f) of this sub-section.(f)The Corporation shall, on the coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, appoint for such period, not exceeding one year, as the Corporation may think fit, a Anomaly Review Committee with a view to considering the case of hardships or anomalies, if any, in respect of the draft notification published under clause (d)[Provided that the Corporation may extend the term of Anomaly Review Committee for a period not exceeding one year and for a further period not exceeding one year thereafter.][Substituted by section 6, of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006) w.e.f. 1.5.2007.](g)The Anomaly Review Committee shall consist of a professional from areas of finance or taxation or law or municipal management, as the Chairperson, and four other members of whom one shall be a Councillor to be nominated by the Corporation, one shall be a professional from the areas of municipal management or finance or taxation, one member shall be nominated from amongst the members of the Municipal Valuation Committee and one shall be an Officer not below the rank of Assessor-Collector of the Corporation.(h)The terms and conditions in respect of functions of the Anomaly Review Committee may be such as may be specified by regulations.(i)The Anomaly Review Committee shall make recommendation to the Corporation, in writing through the Mayor-in-Council, on the petitions received from any person or group of persons regarding any hardship or anomaly with regard to the division and categorisation of ward within the Corporation.(j)The Corporation shall submit its views on the recommendations of the Anomaly Review Committee, within sixty days from the date of receipt of the recommendations under clause (i) in writing through the Mayor to the Municipal Valuation Committee with regard to the division of each ward into different blocks and categorisation thereof, but decisions of the Municipal Valuation Committee on such recommendations will be final. If the Municipal Valuation Committee rejects the views of the Corporation, either in full or in part, it shall give reasons, in writing, for such rejection.(k)After the Municipal Valuation Committee finalizes the division of wards into block with defined limit and categorisation of such blocks for the purpose of unit area based assessment method, the Corporation shall cause the final publication of the notification.(l)After final publication of the notification under clause (k) of this sub-section, the Municipal Valuation Committee shall specify the base unit area values of vacant lands or lands comprising building or covered space of building, or portion thereof falling within each category.(m)The Municipal Valuation Committee shall also recommend to the Corporation the multiplicative factors for increasing or decreasing or for not increasing or decreasing the base unit area values for covered space or land comprising building or any vacant land within each category specified in clause (k) taking into consideration the parameters of type of location, use, age, structure and occupancy status and such alter relevant factors of such land, land-including any building or building, as the case may be, as the Municipal Valuation Committee considers necessary along with a point scale, assigned for each parameter to be determined, by the Municipal Valuation Committee, subject to a lower limit of 0.5 and upper limit of 8.0 in the said point scale for the purpose of deriving at the final base unit area value of such land, land including any building or building.(n)On receipt of the recommendations of the Municipal Valuation Committee under clause (m) a draft scheme, for the purpose of specifying the base unit area value under clause (1), shall be published by the Corporation in the Official Gazette and in two daily newspapers of which one should be in vernacular intelligible to too residents of the area concerned. And also on the website of the Corporation. A copy of the said scheme shall also be placed in the conspicuous places in the offices of Corporation.(o)Any person may, whose interest is likely to be affected thereby, within thirty days from the date of publication of draft scheme, under clause (n), submit his objection or suggestion, if any, in such manner as may be specified in the said scheme, to the Municipal Commissioner, which shall be considered by the Municipal Valuation Committee, and thereafter, the Corporation shall cause the final publication of the said scheme.(p)The final base unit area value of land comprising building or any vacant lands, and the final base unit area value of covered space of buildings, as determined under this section, shall be final.(q)The annual value of any covered space of budding in any ward shall be the amount arrived at by multiplying the total area of such covered space of building by the final base unit area value of such covered space of building.(r)The Corporation may require the total area of the covered space of building to be [certified by a degree holder in valuation from a recognised university or] [Substituted by the Kolkata Municipal Corporation (A) Act, 2010 (West Bengal Act No. 4 of 2010) w.e.f. 1.6.2010.] an Architect registered under the Architects Act, 1972 (20 of 1972), or any licensed Building Architect, or Licensed Building Surveyor enlisted with the Corporation or by a Valuer holding a diploma from the [institution] [Substituted by the Kolkata Municipal Corporation (A) Act, 2010 (West Bengal Act No. 4 of 2010) w.e.f. 1.6.2010.] of Surveyors and enlisted with the Corporation.(s)The annual value of any land comprising building or any vacant land in any ward shall be the amount arrived at by multiplying the total area of such land by the final base unit area value of such land.(t)If, in the case of any land comprising building or any vacant land or covered space of building, or any portion thereof is subject to different final base unit area values, the annual value of each such portion shall be computed separately, and the sum of such annual values shall be the annual value for such land comprising building or any vacant land or covered space of building, or any portion thereof, as the case may be.(u)The final base unit area value of land comprising building or any vacant land and the final base unit area value of covered space of building, in respect of a specified block in a ward, shall remain in force for a period of five years from the-date of final publication of the Scheme if not otherwise directed by the State Government :Provided that until the revision of such final base unit area value is completed, the existing final base unit area values shall continue to be in force, and whenever be revised such revised value shall take effect from the beginning of the quarter from which it ought to have been enforced.(v)If, for any reason, the final base unit area value of any land comprising building or any vacant land, or final base unit area value of any covered space of building, in any block of any ward has not been revised on the completion of a period of five years from the date on which such final base unit area values were last determined, it shall be lawful for the Corporation to increase or decrease the final base unit area values of such land comprising building or any vacant land or any covered space of building with the prior approval of the State Government.(2)The annual value as determined under this chapter shall be rounded off to the nearest ten rupees.](3)[ Notwithstanding anything contained in the foregoing provisions of this section, so long as annual valuation of land and building is not determined in accordance with the provisions of this section, the annual valuation of land and building shall be determined under the provisions of this Act, as were in force prior to the commencement of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), and shall be deemed to be the annual value in force until an annual valuation is enforced after final publication of the scheme :Provided that the annual valuation of any land measuring more than five cottahs and which is not built upon shall be fixed at seven per cent. of the estimated market value of the land, and if the land contains an area of five cottahs or less and is not built upon, the annual valuation shall be fixed at two and half per cent. of the estimated market value thereof.] [Inserted by the Kolkata Municipal Corporation (A) Act, 2008. (West Bengal Act 22 of 2008), w.e.f. 1.10.2008.]
