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State of West Bengal - Section

Section 95B in West Bengal Municipal Act, 1993

95B. Levy of special conservancy charge.

(1)The Board of Councilors may levy a special conservancy charge [***] [Words 'on the commercial and industrial establishments' omitted by West Bengal Act 13 of 2003 s. 6, wef 1.10.2003.]for providing municipal services in connection with removal of solid wastes.
(2)The charge for the purpose of sub-section (1) shall be such as may be determined by the Board of Councilors from time to time.
(3)The Board of Councilors may frame regulations specifying the occasions on which such charge may be imposed as well as the rate of charge, the mode of collection and other matters incidental thereto.]B. Rating and Valuation[96. Property tax on lands and buildings. - (1) For the purposes of this Act, a property tax on the annual value of lands and buildings as determined under this Chapter, shall be imposed by the Municipality.
(2)Such property tax shall be determined as follows -
(a)where the annual value of land and buildings does not exceed nine hundred and ninety-nine rupees, the property tax shall be determined in accordance with the following formula :-
Annual value__________100 +10 Per Cent of the annual value
(b)where the annual value of lands and buildings exceeds nine hundred and ninety-nine rupees, the tax shall be determined in accordance with the following formula -
Annual value__________100 +20 Per Cent of the annual value
Provided that the property tax shall not exceed 30 per cent of the annual value of lands and buildings:Provided further that the formula, specified in this sub-section, shall come into effect at the time of fresh or next valuation of lands and buildings taken up in any Municipality after commencement of the West Bengal Municipal (Amendment) Act. 2002:Provided also that while calculating the percentage of property tax, the decimal figure below 0.5 shall be ignored and the decimal figure of 0.5 or above shall be rounded off to 1.
(3)The provisions of this section shall be made applicable for the Municipalities at the time of general valuation or revaluation of holdings under section 110 of the Act.] [Substituted by section 19 of the West Bengal Act 16 of 2002, w.e.f. 2.9.2002]
Prior to substitution the Section 96 read as;:96. Property tax on lands and buildings.- (1) For the purposes of this Act, a property lax on the annual value of lands and buildings as determined under this Chapter, shall be imposed by the Municipality.(2) Such property tax shall be determined as follows-(a) where the annual value of land and buildings does not exceed nine hundred and ninety-nine rupees, the property tax shall be determined in accordance with the following formula: -{|
Annual value__________100 +10 Per cent of the annual Value
(b)where the annual value of lands and buildings exceeds nine hundred and ninety-nine rupees, the tax shall be determined in accordance with the following formula -{|
|-| Annual value__________100| +22 Per cent of the annual Value|}Provided that the property tax shall not exceed 40 per cent of the annual value of lands and buildings:Provided further that while calculating the percentage of property tax, the decimal figure below 0.5 shall be ignored and the decimal figure of 0.5 or above shall be rounded off to I:Provided also that the State Government may from time to time. by notification, revise the formulation referred to in clause (a) and clause (b) of this sub-section and upon such revision, this Act shall be deemed to have been amended accordingly:Provided also that no such revision shall be made more than once in five year.|}