(5)[ Notwithstanding anything contained in this section, on a written application of any owner or occupier of any holding, for determination of provisional property tax, for which the site plan and building plan have been approved and are remaining valid as per provisions of sub-section (2) of section 207 or section 208A but the said holding has either remaining vacant or the building has been completed or partly constructed and is habitable, the Chairman-in-Council may, subject to the provisions of section 96, fix a provisional rate of property tax for such holding subject to adjustment after finalisation of valuation of such property. If, after finalisation, valuation of any such property increases or decreases, the increased or decreased amount of property tax shall take effect from the quarter from which the provisional rate of property tax was fixed: and the dues payable or the excess amount paid, as the case may be, shall be paid or adjusted in such installments, subsequent to bringing into force of the West Bengal Municipal (Amendment) Act, 2009, as may be determined by the Chairman-in-Council :Provided that for the buildings which are newly constructed and for the buildings already assessed which are reconstructed, or altered during the period of an assessment list remaining in force, pending finalisation of valuation of such constructions, the Chairman-in-Council shall, after giving the owner or occupier of such construction, as the case may be, shall fix a provisional rate of property tax, subject to the provisions of section 96, for such new construction with effect from the quarter In which such provisional rate shall be fixed. If, after finalisation of assessment, valuation of any such property increases or decreases, the increased or decreased amount of property tax shall take effect from the quarter from which the provisional rate of property tax was fixed. and the dues payable or the excess amount paid, as the case may be, shall be adjusted in such installments, subsequent to bringing into force of the West Bengal Municipal (Amendment) Act, 2009. as may be determined by the Chairman-in-Council.] [Inserted by s. 9(2) of the West Bengal Municipal (Amendment) Act, 2009 (West Bengal Act III of 2009) w.e.f. 1.6.2009.]
