Section 171 in The Calcutta Municipal Corporation Act, 1980
171. Consolidated rate on lands and buildings. -
(1)For the purposes of this Act, a consolidated rate on the annual value, determined under this Chapter, of lands and buildings in Calcutta shall be imposed by the Corporation.(2)Such consolidated rate shall be(a)where the annual value does not exceed six hundred rupees, eleven per cent, of the annual value;(b)where the annual value exceeds six hundred rupees but does not exceed eighteen thousand rupees, such percentage of the annual value as is worked out by dividing the annual value by six hundred and adding ten to the quotient, the sum thus worked out being rounded off to the nearest first place of decimal;(c)where the annual value exceeds eighteen thousand rupees, forty per cent, of the annual value.(3)[ In calculating the gross amount of consolidated rate including tax under the Howrah Bridge Act, 1926 that may be imposed on lands and buildings (including huts) per quarter and the net amount payable per quarter after allowing rebate under sub-section (2) of section 215, the fraction of a rupee shall be rounded off to the nearest rupee, fifty paise being treated as rupee one.] [Sub-section (3) substituted by W.B. Act 13 of 1984.](4)Notwithstanding the provisions of sub-section (2)[and sub-section (9)] [Words, figure and brackets Inserted by W.B. Act 13 of 1984.], the Corporation may, where any land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] or portion thereof is used for commercial or non-residential purpose, levy a surcharge on the consolidated rate on such land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] or portion thereof at such rate not exceeding fifty per cent, of the consolidated rate as the Corporation may from time to time determine :Provided that where any portion of any land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] is used for commercial or non-residential purpose, the amount of the consolidated rate payable in respect of such portion shall, while fixing the consolidated rate for the entire land or building,[or hut] [Words, Inserted by W.B. Act 13 of 1984.] be separately calculated:Provided further that subject to such rules as may be made by the State Government in this behalf for the grant of exemption from surcharge in respect of any class or classes of lands or buildings [or huts] [Words, Inserted by W.B. Act 13 of 1984.] used for educational, medical, public health or cultural purposes or for purposes of sports, the Corporation may exempt any such land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] from payment of the surcharge :Provided also that such exemption shall in no case exceed seventy-five per cent, of the surcharge.(5)Where a newly constructed building is used exclusively for residential purposes, a rebate of twenty-five per cent, in the consolidated rate as determined under sub-section (2) shall be allowed for first three years [from the quarter following the date of issue of initial] [Words substituted by W.B. Act 13 of 1984.] the occupancy certificate under the provisions of this Act :Provided that such rebate shall into be allowed for old buildings whichhave been redeveloped through alterations or additions :Provided further that such rebate shall be allowed in respect of such building in so far as it is a single unit of assessment under this Chapter.(6)Notwithstanding anything contained in this Chapter, lands and buildings which are the properties of the Union, shall be exempt from the consolidated rate:Provided that nothing in this sub-section shall prevent the Corporation from levying on such lands and buildings a consolidated rate to which immediately before the commencement of this Act they were, or were treated as, liable :Provided further that the Corporation may levy a service charge on such building on the basis of such annual value and at such rate as may be determined by the Central Government from time to time.(7)Notwithstanding anything contained in this Chapter, lands and buildings which vest in the Board of Trustees for the Port of Calcutta shall, for the purpose of levying a consolidated rate thereon, be assessed in accordance with the provisions contained in Part IV of the Calcutta Port Act, 1890 and the agreement, if any, between the Board of Trustees for the Port of Calcutta and the Corporation under the said Act.(8)Notwithstanding anything contained in sub-sections (2) and (4), the consolidated rate on the-(a)land owned by or belonging to-(i)the Board of Trustees for the Improvement of Calcutta, constituted under the Calcutta Improvement Act, 1911, or(ii)the Calcutta Metropolitan Development Authority, constituted under the Calcutta Metropolitan Development Authority Act, 1972, or(iii)the West Bengal Housing Board, constituted under the West Bengal Housing Board Act, 1972, or(iv)the West Bengal Industrial Infrastructure Development Corporation, established under the West Bengal Industrial Infrastructure Development Corporation Act, 1974, or(v)such other statutory body as may be notified by the State Government in this behalf from time to time, for the purposes of development schemes in accordance with the published or approved plans but not put to such use,shall be twenty-one per cent, of the annual value of such land as determined under this Chapter;(b)land or building acquired, constructed, purchased or owned by the Government or any of the statutory bodies mentioned [in clause (a) for] [Words, letter and brackets substituted by W.B. Act 32 of 1983.] any Government approved scheme for the purpose of subsidised housing for persons belonging to low income group or industrial workers and comprising of tenements let out to such persons on a monthly rent shall be twenty-one per cent, of the annual value of such land or building determined under this Chapter;(c)land or building acquired, constructed, purchased or owned by [Government or] [Words instituted by W.B. Act 32 of 1983.] any of the statutory bodies mentioned in clause (a) for any other purpose shall be at the rate determined under sub-sections (2) and (4) of this section.(9)Notwithstanding anything contained in [sub-section (2)] [Substituted by W.B. Act 13 of 1984.], the consolidated rate shall not exceed,-(a)in respect of land, hut or building in a bustee improved under the West Bengal Slum Areas (Improvement and Clearance) Act, 1972, eighteen per cent., and(b)in respect of land, hut or building in any other bustee fifteen per cent.,of the annual value of [such land, hut or building in a bustee referred to in clause (a) or clause (b), as the case may be,] [Substituted by W.B. Act 32 of 1983.] determined under this Chapter.
