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[Cites 0, Cited by 0] [Section 109] [Entire Act]

State of West Bengal - Subsection

Section 109(3) in West Bengal Municipal Act, 1993

(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.