[Cites 0, Cited by 1]
[Entire Act]
State of West Bengal - Section
Section 15 in The West Bengal Valuation Board Act, 1978
15.
[************]| Section 15 omitted by W.B. Act 16 of 2007, which was as under :'15. Review Committee.- (1) Every Corporation or municipality shall, by a resolution, constitute Review Committee or Review Committees to hear applications presented under sub-section (1) of section 14.(2) Every Review Committee shall be presided over by the Chairman or the Vice-Chairman of the Municipality and shall consist of two other members, being of the Municipality, as may be nominated by the body of Councillors, and another member, who shall be an officer of the Board having knowledge in the assessment of municipal valuation, deputed by the Board :Provided that in the case of a Corporation, the presiding officer and the two other members of the Review Committee shall such persons as may be nominated by the Corporation from amongst the Councillors by a resolution :Provided further that no decision of a Review Committee shall be invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member from a meeting thereof other than the presiding officer:Provided also that the decision of a Review Committee shall be unanimous :Provided also that when a Corporation or Municipality is dissolved and no new body is constituted within three months, the Administrator or the Board of Administrators, as the case may be, shall take over the Review work in consultation with the Board.(3) The Review Committee may confirm, reduce, enhance or annul the valuation of land or building or may suggest fresh valuation to be made after such further enquiry as may be necessary :Provided that where the Review Committee reduces the valuation of any land or building, such reduction shall not be more than twenty-five per centum of the annual valuation of such land or building except in the case of gross arithmetical or technical mistake, or striking anomaly and the Review Committee shall, in every such case, record in writing the reasons for such reduction, and send details of the same to the Board :Provided further that with respect to any area identified as struck by natural calamity for a particular year, by the State Government, the land or building in that area may, fully or partially, be exempted from valuation by the Municipality or Corporation concerned for that particular year.(4) If there is any difference of opinion amongst the members of the Review Committee, the matter shall be referred to the Board for decision.(5) The decision of the Review Committee or of the Board, as the case may be, shall be final and no suit or proceeding shall lie in any Civil Court in respect of any matter which has been or may be referred to the Review Committee or has been decided by the Review Committee or the Board.'. |