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State of West Bengal - Section

Section 109 in West Bengal Municipal Act, 1993

109. Periodic assessment.

(1)The annual value of a holding comprising land or building situate in a municipal area, which has been determined before and is in force on the date of the commencement of this Act, shall remain in force until a fresh valuation list is enforced under this Act.
(2)The Chairman-in-Council shall cause a general valuation of all the holdings in a municipal area in accordance with the provisions of this Chapter as soon as possible after the constitution of a new municipal area and at periodic intervals in the case of all other municipal areas, so as to ensure that there is a revision of annual valuation of all municipal holdings at the termination of successive period of [five years] [Substituted by section 7 of the West Bengal Municipal (Amendment) Act. 2003 (West Bengal Act 13 of2003), w.e.f. 1.10.2003 for 'six years'.] :Provided that it shall be lawful to divide a municipal area into groups of wards so that periodic assessment at the interval of [five years] [Substituted by section 7 of the West Bengal Municipal (Amendment) Act. 2003 (West Bengal Act 13 of 2003), w.e.f. 1.10.2003 for 'six years'.] takes place in each such group instead of the entire municipal area at a time.[110. Preparation of valuation and assessment list. - (1) The general valuation of holding under this Chapter shall be made, unless otherwise directed by the State Government, under the West Bengal Valuation Board Act, 1978 (West Ben. Act LVII of 1978), and the preparation of valuation list, amount of property tax determined under section 96 on the basis of such valuation list, and disposal of applications for hearing objections shall abide by the provisions of that Act.
(2)The valuation list prepared under sub-section (1) shall be notified by the State Government as the assessment list of the Municipality. The assessment list shall remain valid for a period of five years with effect from the day succeeding the date on which the term of last preceding assessment list expires :Provided that if for any reason it is not possible to complete the work of a general valuation within the period before the term of the last preceding valuation expires, the last valid assessment list shall continue to be in force, and the property tax determined under the said assessment list shall be continued to be paid till the new assessment list is given effect under this section. The new assessment list, after being notified under this section shall take effect retrospectively from the day succeeding the date on which the term of last preceding assessment list expired, and the arrear or overpayment, if any, shall be adjusted through one time payment or in such installments as may be determined by the Board of Councilors of the Municipality concerned :Provided further that if for any reason the assessment list could not be enforced, it shall be lawful for the Municipality to continue collection of property tax calculated on the basis of last valid assessment list in vogue in the municipal area concerned, and the new assessment list, after being notified under this section, shall take effect retrospectively from the day succeeding the date on which the term of last preceding assessment list expired, and the arrear or overpayment, if any, shall be adjusted through one time payment or in such installments as may be determined by the Board of Councilors of the Municipality concerned.
(3)A new valuation list under sub-section (1) shall be prepared in the same manner in which the original list was prepared, once in every five years.] [Substituted by section 6 of the West Bengal Municipal (Amendment) Act, 2009 w.e.f. 1.6.2009]
Prior to substitution the Section 110 read as;110. Preparation of valuation and assessment list.- (1) The a. Substituted by the West Bengal Act 13 of 1995, w.e.f. 5.9.1995, for 'annual'.[general] valuation of holdings under this Chapter shall be made, unless otherwise directed by the State Government, by the Central Valuation Board, established under b. Substituted by section 9 of the West Bengal Valuation Board (Amendment) Act, 2007, w.e.f. 1.10.2007 for 'the West Bengal Central Valuation Board Act, 1978, (West Ben. Act LVII of 1978)'.[the West Bengal Valuation Board Act, 1978] c. Substituted by the West Bengal Act XLV of 1994, w.e.f. 10.10.1994, for 'and the preparation of valuation list including determination of all objections'.[and the preparation of valuation list, amount of property tax determined under section 96 on the basis of such valuation list, and disposal of all d. Substituted by section 9 of the West Bengal Valuation Board (Amendment) Act, 2007, w.e.f. 1.10.2007' for 'applications for review'.[applications for objection] shall abide by the provisions of that Act.e. Inserted by. the West Bengal Act 13 of 1995, w.e.f. 5.9.1995.[(1A) The valuation list prepared under sub-section (1) shall be the assessment list of the Municipality.](2) When the Chairman-in-Council is directed by the State Government to undertake the preparation of `f. Substituted by ibid, w.e.f. 5.9.1995, for 'annual valuation'.[general valuation,] it shall determine the annual value of all holdings within a municipal area in the manner provided in this Chapter and cause publication of the assessment list in the prescribed manner.g. Inserted by the West Bengal Act XLV of 1994, w.e.f. 10.10.1994.[(3) A new valuation list under sub-section (1) or sub section (2) shall, unless otherwise directed by the State Government, be prepared in the same manner in which the original list was prepared, h. Substituted by section 25 of the W.8. Act 16 of 2002, w.e.f. 2.9.2002 for 'once in every six years'.[once in every five years:]Provided that if an existing valuation list is not revised for any unavoidable reason, the validity of operation of such valuation list shall not be called in question until a new valuation list takes effect under this Act.
[111. Appeal. - (1) Any owner or person liable to pay property tax may, if dissatisfied with the determination of objection, filed by him under section 9A of the West Bengal Valuation Board Act. 1978 (West Ben. Act LVII of 1978) prefer an appeal in writing to the Competent Authority under this section within sixty days from the date of issuance of notice under section 11 of the West Bengal Valuation Board Act. 1978 :Provided that if any owner or person liable to pay property tax presents appeal after expiry of the said sixty days, the Municipality shall forward the appeal to the Competent Authority concerned immediately, and the Competent Authority, after considering the reasons of delay, may condone such delay in respect of such appeal.
(2)No appeal under this section shall be entertained unless the property tax in respect of any land or building up to the quarter containing the date of presentation of the appeal on the valuation, which has become operative under section 110, has been deposited in the office of the Municipality, and the appeal shall abate if such property tax is not continued to be deposited till the appeal is finally disposed of :Provided that the Competent Authority may, if considers necessary, reduce the rate of deposit as specified in this section :Provided further that after disposal of an appeal if the valuation or rate of property tax of any holding as enumerated in the assessment list, which has become operative under section 110, changes. the changed amount of property tax or valuation, as the case may be, shall take effect from the date on which the assessment list has become operative under section 110, and the dues payable or the excess amount paid, as the case may be, shall be adjusted in such installments as may be determined by the Board of Councilors of the Municipality concerned.Explanation. - For the purposes of this section the 'Competent Authority' includes the Additional District Magistrate, or any other Executive Magistrate as may be notified by the State Government for a Municipality or a group of Municipalities.
(3)The procedure for hearing and disposal of appeals, imposition and realization of fees in connection with appeals under this section shall be such as may be prescribed.] [Substituted by section 7 of the West Bengal Municipal (Amendment) Act, 2009 w.e.f. 1.6.2009]
111. Publication of assessment list and determination of objections. - (1) When an assessment list is prepared or revised under the provisions of sub-section (2) of section 110, the Chairman shall cause the assessment list to be published by public notice of the place where the list may be available for inspection.(2) In all cases in which any property is for the first time assessed or the assessment is increased, the Chairman shall also give a written notice thereof to the owner and the occupier of the property, if known.(3) The assessment list shall take effect from the beginning of the quarter of a year immediately following its publication.(4) Any person, who is dissatisfied with the decision as entered in the assessment list , may prefer an application for review before the Board of Councilors within a period of two months from the date of presentation of bill for payment of tax.(5) No application under sub-section (4) shall be entertained unless the amount representing property tax on the holding comprising land or building, as the case may be, as previously determined (hereinafter referred to in this sub-section as the said amount), has been paid or deposited in the office of the Municipality before such application is filed, and every such application shall fail unless the said amount of property tax is continued to be paid or deposited in the office of the Municipality till such application is finally disposed of.