Section 132 in West Bengal Municipal Corporation Act, 2006
132. Self assessment and submission of return.
(1)Notwithstanding anything to the contrary contained elsewhere in this Act, any owner or person liable to pay property tax on-(a)any existing building which has been assessed previously, or(b)any new building or existing building which has not been assessed, or(c)any existing building which has been redeveloped or substantially altered or improved after the last assessment, but has not been subjected to revision of assessment consequent upon such redevelopment or alteration or improvement, as the case may be, or(d)any new building or existing building referred to in clause (a) or clause (b) the bills in respect of which have not been issued,shall pay such amount of property tax, together with interest thereon, if any, as is payable under any of the provisions of this Act, or the rules or the regulations made thereunder, on self-assessment:Provided that such self-assessment shall be certified by a valuer holding a diploma from the Institution of Surveyors and, enlisted with the municipality for such valuation, where the total floor area of such new building exceeds 400 square Metres:Provided further that the valuation on self-assessment, where the total floor area of a new building or existing building exceeds 400 square metres or not, shall be-(a)where the values of land and building does not exceed Rs. two latch of the self-assessed value-1 per cent.;(b)where the value exceeds Rs. two latch-1.5 per cent.Explanation. - For the purposes of this sub-section,-(1)"last assessment" shall mean the assessment where the annual value has been determined by the municipality and communicated to the assessee;(2)"Institution of Surveyors" shall mean the Institution of Surveyors recognised as such by the Government of India;(3)"value", in the case of an apartment, shall mean the cost of the apartment and the proportionate cost of the land.(2)The owner or person shall furnish to the Corporation a return of self-assessment in such form, and in such manner, as may be prescribed. Every such return shall be accompanied by proof of payment of such amount of property tax and interest, if any.(3)The payment of such amount of property tax and interest, if any, shall be made, and such return shall be furnished, within sixty days of the commencement of this Act.(4)In the case of any new building for which an occupancy certificate has been granted, or which has been taken possession of, after the commencement of this Act, such payment of property tax shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such possession is taken of, whichever is earlier.Explanation. - Occupancy certificate may be provisional or final and may be for the whole or any part of the building and possession may be of the whole or any part of a building.(5)Such payment of property tax shall be continued to be made for each subsequent quarter and the last date of such payment shall be after thirty days after the expiry of each such quarter.(6)After the assessment of property tax under section 122 or revision of assessment of property tax under the West Bengal Valuation Board Act or under section 126 has been made, any amount paid on self-assessment under this section shall be deemed to have been paid on account of the assessment of such tax under section 123 or section 126, as the case may be.(7)If any owner or person, liable to pay property tax under this Act, fails to pay the same together with interest, if any, in accordance with the provisions of this section; he shall, without prejudice to any other consequence to which he may be subject, be deemed to be a defaulter in respect of non-payment of such property tax or interest or both, and the provisions of this Act applicable to such defaulter shall apply to him accordingly.(8)After the assessment is finally made under this Act, if the payment on self-assessment is found to be less than that of the amount payable by the assessee, the assessee, shall, in such case, pay off the difference amount within two months from the date of final assessment, failing which recovery shall be made in accordance with the provisions of this Act but, after the final assessment, if it is found that the assessee has paid excess amount, in such case such excess amount shall be adjusted against the actual tax payable by the assessee.
