West Bengal Multi-Storeyed Building Tax Act, 1979
No: 17 Dated: Sep, 24 1979
THE WEST BENGAL MULTI-STOREYED BUILDING TAX ACT, 1979
West Bengal Act XVII of 1979
An Act to provide for the imposition of tax on multi-storeyed buildings in West Bengal.
Whereas it is necessary to impose a tax on multi-storeyed buildings in West Bengal;
It is hereby enacted in the Thirtieth Year of the Republic of India, by the Legislature of West Bengal, as follows:-
1. Short title, extent and commencement. -(1) This Act may be called the West Bengal Multi-storeyed Building Tax Act, 1979.
(2) It extends to the whole of West Bengal.
(3) It shall be deemed to have come into force on the 1st day of July, 1975.
2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,-
(a) "annual value" means annual value per square metre of the covered space of any multi-storeyed building or part thereof as determined under section 6;
(b) "Commissioner" means the Commissioner of Multi-storeyed Building Tax appointed under sub-section (1) of section 4;
(c) "covered space" means the total floor area excluding the thickness of walls and includes the space of covered courtyard, gangway, garage, verandah, common service area and such other space as may be prescribed;
(d) "multi-storeyed building" means a building on any land in an urban area consisting of five storeys and above;
(e) "notification" means a notification published in the Official Gazette;
(f) "owner" includes the person for the time being receiving the rent of any multi-storeyed building or any part thereof whether on his own account or as agent or trustee or guardian for any person or society or for any religious or charitable purpose, or as a receiver or administrator appointed by or under the order of any Court in respect of such building, or who would so receive such rent if the multi-storeyed building or part thereof were let to a tenant;
Explanation I. - A member of a co-operative society to whom a multi-storeyed building or part thereof is allotted or leased under a house building scheme of the society shall be deemed to be the owner of that building or part thereof.
Explanation II. - If any person holds any multi-storeyed building or part thereof under a lease or an agreement for sale or any other document pursuant to which possession has been obtained, such person shall be deemed to be the owner of that building or part thereof.
(g) "person" includes an individual, a family, a firm, a company, or an association or body of individuals, whether incorporated or not;
(h) "prescribed" means prescribed by rules made under this Act;
(i) "State Government" means the Government of the State of West Bengal;
(j) "urban area" means such area as the State Government may, having regard to its location, population and such other relevant factors as the circumstances of the case may require, by notification, declare to be an urban area for the purposes of this Act;
(k) "year" means a year beginning on the 1st day of April.