Section 36P in New Town, Kolkata Development Authority Act, 2007
36P. Self-assessment and submission of return.
(1)The manner of filing self-assessment and submission of return shall be such as may be specified by the Development Authority.(2)Such owner or person shall furnish to the Chairman a return of self-assessment in such form, and in such manner, as may be specified by the Development Authority. Every such return shall be accompanied by proof of payment of such property tax and interest, if any.(3)The payment of such property tax and interest up to the current quarter, if any, shall be made, and such return shall be furnished, within sixty days of the date of final publication of the scheme under section 36H.(4)In 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 Chapter, such payment 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, whichever is earlier.Explanation. - Occupancy Certificate may be provisional or final and may be for the whole or any part of the building; possession may be of the whole or any part of a building.(5)Such payment shall continue to be made for each subsequent quarter and the last date of such payment shall be thirty days after the expiry of each such quarter.(6)After the assessment under section 36L or revision of assessment under section 36M has been made, any amount paid on self-assessment under this section shall be deemed to have been paid on account of the assessment under section 36L or section 36M, as the case may be.(7)If any owner or other person, liable to pay the 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 subjected, be deemed to be a defaulter in respect of the property tax or the interest or both remaining unpaid and all 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, in such case the assessee shall pay up the difference 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:Provided that in any case where the amount of property tax determined in the final assessment is more than the amount of the property tax paid under self-assessment, and the difference in the amount of property tax is, in the opinion of the Development Authority, the result of wilful suppression of facts, the Chairman may levy a penalty not exceeding thirty per centum of such difference in the property tax besides the interest thereon:Provided further that the levy of such penalty shall be in addition to any other punishment provided under this Act:Provided also that the certifying Architect or Building Surveyor or Civil Engineer or Structural Engineer or Valuer in such cases shall also be liable for same amount of penalty as determined under the second proviso, after giving the person an opportunity of being heard.
