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State of West Bengal - Section

Section 149 in West Bengal Municipal Act, 1993

149. Presentation of bill.

- [(1) When a property tax becomes due on any land or building, the Chairman shall cause to be presented or sent through computer network or in such manner as may be determined by Municipality to the owner or occupier thereof a bill or a summary of the bill for the amount due.Explanation. - (a) A bill shall be deemed to be presented under this section, if it is sent under speed Post or through Courier Services to the person liable for payment of the amount included in the bill and in such case, the date of dispatch shall be deemed to be the date of the presentation of the bill to such person;(b)A bill or a summary of a bill shall be deemed to have been sent through Computer network in the form of Electronic Mail (e-Mail) or Short Message Service (SMS) under this section, if it is sent using the Computer resources of the municipality to the person liable for payment of the amount included in the bill or summary of the Bill and in such case the date of sending the bill or summary of bill through Electronic Mail (e-mail) or Short Message Service (SMS) through the Computer network shall be deemed to be the date of presentation of the Bill or summary of the Bill to such person.]
(2)Every such bill shall specify the particulars of the tax and the period for which it is due.[150. Amount of tax payable, and tax to be paid in advance. - (1) Unless the amount entered in the assessment list is subsequently altered as provided in this Act, the amount entered in the list] [Substituted by the West Bengal Act XLV of 1994, w.e.f. 10.10.1994], [ * * *] [Omitted by section 10 of the West Bengal Municipal (Amendment) Act, 2009 (West Bengal Act III of 2009) w.e.f. 1.6.2009, for the words 'the notice relating to which is published under sub-section (1) of section 111,'.] shall be deemed to be the amount due on account of property tax on the annual value of holdings. In the case of subsequent alteration, if any, the amount in relation to which the assessment or rating is so altered shall be deemed to be the amount due.
(2)Such tax shall be payable in quarterly installments and every such instalment shall be deemed to be due in the first day of the quarter in respect of which it is payable.
(3)If any amount due is paid within thirty days from the date of presentation of the bill under section 149, a rebate, not exceeding ten per cent of such amount as may be determined by the Board of Councilors, shall be allowed.
(4)Subject to the provisions of sub-section (2), the payment of taxes may be made in such manner as may be prescribed.[Substituted by West Bengal Act No. 9 of 2018, dated 17.4.2018.]
Prior to substitution by the West Bengal Act XLV of 1994 the Section 150 read as;150. Time and manner of payment of taxes.- Save as otherwise provided in this Act, any tax levied under this Act shall be payable on such date, in such number of installments, and in such manner. as may be prescribed.(2) If any amount due is paid on or before the date determined under sub-section (1), such rebate, not exceeding ten per cent of such amount as may be determined by the Board of Councilors, shall be allowed.