Section 178 in Kolkata Municipal Corporation Act, 1980
178. Municipal Assessment Code.
(1)The State Government may by rules provide for the detailed procedure for determination of the annual value of lands or buildings in Kolkata and for other matters connected therewith, and such rules together with any regulations made under this Act shall constitute the Municipal Assessment Code.(2)Under the rules as aforesaid—(i)every building together with the site and the land appurtenant thereto shall be assessed as a single unit :Provided that where portions of any building together with the site and the land appurtenant thereto are vertically divisible and are separately owned so as to be entirely independent and capable of separate enjoyment notwithstanding the fact that access to such separate portions is made through a common passage or a common staircase, such separately owned portions may be assessed separately :Provided further that the right of such access is protected by a registered deed of agreement;(ii)all lands or buildings, to the extent these are contiguous or are within the same cartilage or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act :[Provided that if such land or building is sub-divided into separate shares which are not entirely independent and capable of separate enjoyment, the Municipal Commissioner on application from the owners or co-owners may apportion the valuation and assessment among the co-owners according to the value of their respective shares treating the entire land or building as a single unit;] [Proviso inserted by section 9(a) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f 15.5.1984.](iii)each residential unit with its percentage of the undivided interest in the common areas and facilities constructed or purchased and owned by or under the control of any housing co-operative society registered under the West Bengal Co-operative Societies Act, 1973 (West Bengal Act No. 33 of 1973), shall be assessed separately;(iv)each apartment and its percentage of the undivided interest in the common areas and the facilities in a building within the meaning of the West Bengal Apartment Ownership Act, 1972 (West Bengal Act No. 16 of 1972), a declaration in respect of which has been duly executed and registered under the provisions of that Act, shall be assessed separately;(v)[ every land comprised in a thika tenancy with but or building made thereon, either in a bustee or otherwise, shall be assessed separately as a single unit; [Substituted by section 10 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal- Act 32 of 1983), w.e.t 4.1.1984.](vi)every land, which is not built upon, comprised in a thika tenancy, either in a bustee or otherwise, shall be assessed separately as a single unit.](3)Notwithstanding the assessments made before the commencement of this Act, the Municipal Commissioner on his own may amalgamate or separate or continue to assess as such, as the case may be, lands or buildings or portions thereof so as to ensure conformity with the provisions of this section.(4)If the ownership of any land or building or a portion thereof is sub-divided into separate shares or if more than one land or building or portions thereof by amalgamation come under one ownership, the Municipal Commissioner may on an application from the owners or co-owners, separate or amalgamate, as the case may be, such lands or buildings or portions thereof so as to ensure conformity with the pro-visions of this section.(5)A newly constructed building shall become assessable from [the quarter following] [Inserted by section 9(b)(i) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] the date of issue of the [completion certificate"] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] under the provisions of this Act :Provided that if such building is occupied before the issue of the [completion certificate"] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] in contravention of the provisions of this Act. such building shall be liable for assessment from the [quarter following the] [Inserted by section 9(b)(ii)(a) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] date of its occupation [and notwithstanding any other action that may be taken under this Act, such building shall not get the benefit of the rebate in the [property tax] [Substituted by section 9(b)(ii)(b), ibid, w.e.f. 15.5.1984 for the words "notwithstanding any penalties that may be imposed or other action that may be taken under this Act." ] under sub-section (5) of section 171.](6)The Municipal Commissioner, shall upon an application made in this behalf by an owner, lessee or sub-lessee or occupier of any land or building and upon payment of such fees as may be determined by the Corporation by regulations, furnish information to such person regarding the apportionment of 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" .] of such land or building among the several occupiers within such land or building for the current period or the period immediately precedingProvided that nothing in this sub-section shall prevent the Corporation from recovering the dues from any such person.D. Assessment
