Section 9 in The West Bengal Valuation Board Act, 1978
9. Determination of valuation and its duration.
(1)The State Government shall, from time to time by notification, specify the area where, the general valuation of lands and buildings shall be made by the Board, in accordance with the [provisions of the Howrah Municipal Corporation Act, 1980 or the Calcutta Municipal Corporation Act, 1980] [Words and figures Substituted for the words and figures 'provisions of the Bengal Municipal Act, 1932 or the Calcutta Municipal Corporation Act, 1980 or the Howrah Municipal Corpration Act, 1980' by W. B. Act 16 of 1995.] or [the West Bengal Municipal Corporation Act, 2006) or the West Bengal Municipal Act, 1993,] [Words and figures Substituted for the words and figures 'the Siliguri Municipal Corporation Act, 1990 or the Asansol Municipal Corporation Act, 1990 or the Chandernagore Municipal Corporation Act, 1990' by W. B. Act 4 of 2009.] or any other law for the time being in force in such area, as the case may be [, in so far as they relate to the determination of annual valuation :] [Words Inserted by W. B. Act 40 of 1984.][Provided that the Board may, in accordance with a resolution in this behalf adopted at a meeting of the Board and with the previous approval of the State Government, require any valuer-surveyor to make, subject to such conditions as may be prescribed, the general valuation of lands and buildings in the area as aforesaid or in any part thereof under the superintendence, direction and control of the Board on payment of such remuneration as the Board may determine, and every such valuation shall be deemed to have been made by the Board.] [Proviso Inserted by W. B. Act 15 of 1993.](2)[The valuation made by the Board shall become operative with effect from the date specified in section 11] [Words and figures within third brackets Substituted for the words 'The valuation made by the Board shall become operative with effect from such date as the State Government may, by notification, appoint in this behalf' by W.B. Act 4 of 2009.] and shall remain in force in respect of such area for a period of [five years] [Words Substituted for the words 'six years' by W.B. Act 12 of 2003.] and may be revised thereafter at the termination of successive periods of [five years] [Words Substituted for the words 'six years' by W.B. Act 12 of 2003.] :Provided that [notwithstanding anything contained in the foregoing provisions of this section, in Calcutta and Howrah and in any municipality,] [Words 'and Howrah' first Inserted by W.B. Act 40 of 1984, then the words within thirds brackets Substituted for the words 'in Calcutta and Howrah' by W.B. Act 7 of 1994.] the valuation shall remain in force in such groups of Wards and for such period as may be prescribed and such valuation may be revised thereafter at the termination of successive periods of [five years] [Words Substituted for the words 'six years' by W.B. Act 12 of 2003.] from the expiry of the period so prescribed:Provided further that the valuation of lands or buildings in any area made in accordance with the provisions of [the West Bengal Municipal Act, 1993] [Words and figures within third brackets Substituted for the words and figures 'the Bengal Municipal Act, 1932' by W.B. Act 16 of 1995.] or any other law, shall remain in force for the period for which it was made under [the West Bengal Municipal Act, 1993] [Words and figures within third brackets Substituted for the words and figures 'the Bengal Municipal Act, 1932' by W.B. Act 16 of 1995.] or any other law, as the case may be.(3)[ Notwithstanding anything contained in sub-sections (1) and (2), if, during the currency of any period referred to in sub-section (2), any new building is erected, or any existing building is reconstructed or substantially altered or improved, in any area, the determination of valuation of such premises shall be subject to the same criteria as has been fixed by the Board for such premises, and its valuation shall be covered by such procedure as may be determined by the Board for its immediate valuation with prior mandatory filing of statement of particulars under section 16 by the owner or occupier. The valuation so made shall remain in force from the quarter intimated by the Municipality or Corporation for the unexpired portion of the period referred to in sub-section (2). [***********] [[Sub-section (3) Substituted by W.B. Act 17 of 2002, which was earlier as under :'(3) Notwithstanding anything contained in sub-sections (1) and (2), if during the currency of any period referred to in sub-section (2), any new building is erected or an existing building is reconstructed or substantially altered or improved in any area, the Board may cause the entire premises to be valued or revalued and the valuation or revaluation so made shall remain in force for the unexpired portion of the period referred to in that sub-section.'.]]](4)The Corporation and [the Board of Councillors] [Words Substituted for the words 'the Commissioners of a municipality' by W.B. Act 16 of 1995.] shall in each year and within such time as may be prescribed send to the Board a list of all new buildings erected and also all existing buildings reconstructed or substantially altered or improved within their respective jurisdiction [together with suggested valuation in terms of Board's guidelines for finalization and approval of valuation by the Board] [Words Inserted by W.B. Act 17 of 2002.].
