102B. Exemption of holdings used for Information Technology Industry and Information Technology Enabled Services.
(1)The Chairman-in-Council may: with the prior approval of the State Government, exempt from payment of a portion of the property tax not exceeding fifty per cent. of the actual gross amount of property tax on any land or building, at least fifty per cent. area of which is exclusively used for Information Technology Industry or Information Technology Enabled Services.Provided that such exemption shall be allowed only [for the first twelve years] [Substituted by Notification No. 25 of 2015, dated 23.11.2015.] from the quarter following the date of approval of the State Government.Explanation I. - For the purpose of this section Information Technology Industry means the industry, exclusively engaged in software programming and software development.Explanation II. - Information Technology Enabled Services is that sector of Information Technology Industry. which aims at providing various services, through the use of Information Technology. This sector of service includes call centres, claim processing, medical transcription, legal transcription, content development or computer animation, data processing, Computer Aided Engineering and Computer Aided Design, Geographic Information System Services. remote maintenance, revenue accounting, support centres. website services and other operations such as accounting, data processing, and data mining, and such other type of services that is not possible to be provided without the use of Information Technology. Apart from this such other services, as may be determined by the Department of Information Technology, Government of West Bengal, as Information Technology Enabled Services, shall also be deemed to be Information Technology Enabled Services for the purpose of this section.(2)For the purpose of getting exemption under sub-section (1), the applicant shall, with the application, submit a certificate to be issued by the Department of Information Technology, Government of West Bengal, to the effect that the industry or the service carried on any land or building, in respect of which the exemption under sub-section (1) has been sought for by the applicant, is an Information Technology Industry or Information Technology Enabled Services.(3)[ Notwithstanding anything contained in sub-section (1), the Chairman-in-Council may, with the prior approval of the State Government, exempt from payment of a portion of the property tax not exceeding fifty per cent of the gross amount of property tax on any land or building, if the applicant submits, a certificate to the concerned municipality every year to the effect that more than eighty per cent area of the land and building is being used exclusively for Information Technology Industry or Information Technology Enabled Services, if the same is allowed and is enjoying higher floor area ratio in terms of rule 111 of the West Bengal Municipal Building Rules, 2007 or at least fifty per cent of the area of the land and building is being used exclusively for Information Technology Industry or Information Technology Enabled Services, if the same is not allowed higher floor area ratio, as the case may be, and failure or delay on the part of the applicant to submit the same shall lead to revocation of benefit of such exemption of property tax.] [Inserted by Notification No. 25 of 2015, dated 23.11.2015.]
