Kolkata Municipal Corporation (Self-Assessment System, Manner and Forms) Rules, 2017

GOVERNMENT OF WEST BENGAL
Department of Urban Development & Municipal Affairs
(Municipal Affairs Branch)
Poura Prashasan Bhavan
DD-1, Sector-I, Salt Lake City, Kolkata 700064

No. 192/1(6)/MA/O/C-4/3R-3/2017 dated, Kolkata, the 30th March, 2017

NOTIFICATION

In exercise of the power conferred by section 600, read with sub-section (2) of section 182 A of the Kolkata Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980) (hereinafter referred to as the said Act), the Governor is pleased hereby to make, after previous publication as required by sub-section (1) of section 600 of the said Act, the following rules:-

CHAPTER – I

1. Short title and commencement

(1) These rules maybe called the Kolkata Municipal Corporation (Self-Assessment System, Manner and Forms) Rules, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Definitions

(1) In these rules, unless the context otherwise requires,-

(a) “the Act” means the Kolkata Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980);

(b) “Form” means the forms appended to these rules;

(c) ‘Scheme’ means scheme of Unit Area Assessment System as envisaged under the Act;

(d) “section” means a section of the Act;

2) Words and Expressions used but not defined in these rules shall have the same meaning and expression as provided in the Act.

CHAPTER-II

3. Form of return

(1) After commencement of the Scheme, as required by the Corporation, any owner of land comprising any building or any vacant land or covered space of building or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, shall file a return of self-assessment within sixty days from the date of final publication of the Scheme under section 174 in the form appended to these rules, and if the return is not filed within the stipulated period, the Corporation may assess the property and raise the demand for recovery of property tax in accordance with the law. Till the date of enforcement of a fresh annual valuation made under this Act, after final publication of the scheme, such owner or occupier or person liable to pay property tax or lessee or sub-lessee, as the case may be, shall continue to pay the property tax at the existing rate in terms of the provisions of this Act, which were in force prior to the final publication of the Scheme.

Provided that upon submission of such return, provisions contained in Chapter-XVI of the Act shall apply mutatis mutandis and bills shall be generated for payment of tax, admitted as per such return:

Provided further that before raising any bill etc. under chapter XVI of the Act, it may be verified that the self assessment so submitted is in consonance with Chapter XII of the Act:

Provided also that whenever a fresh annual valuation of any land comprising building or vacant land or covered space of building is enforced under this Act after the final publication of the Scheme, such annual valuation shall take effect from the date of commencement of the Scheme:

Provided also that in case the owner or person liable to pay the property tax or the occupier or lessee or sub-lessee, as the case may be, fails or neglects to pay property tax at the existing rate till the date of enforcement of fresh valuation under the Scheme, such owner or person liable to pay property tax or the occupier or lessee or sub-lessee, as the case may be, shall also be liable to pay penalty and interest as per provisions under Chapter-XVI of the Act.

(2) The return of self-assessment under sub-rule (1), if required by the Corporation, shall be certified by a degree holder in valuation from a recognized university or an Architect registered under Architects Act, 1972 (20 of 1972), or any Licensed Building Architect or Licensed Building Surveyor enlisted with the Corporation, or a Valuer holding a diploma from the Institution of Surveyors and enlisted with the Corporation for such valuation.

(3) The owners or occupiers or lessee or sub-lessee or person liable to pay tax, as the case may be, will be required to deposit taxes due as per return within sixty days from the date of commencement of the scheme.

4. Failure to submit return

(1) In the event, if the owners or occupiers or lessee or sub-lessee or person liable to pay tax, as the case may be, fails to furnish return within the period referred to in rule 3, the relevant provision of the Act for non submission of return shall be followed.

(2) The Corporation shall raise or generate bills on the basis of the return so submitted by the owner or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, for the subsequent quarter or quarters, and the said bills will also indicate rebate, if any, and the rate of interest chargeable, if any, in case of delayed payment of taxes in accordance with the provisions of Chapter-XVI of the Act.

(3) The owner or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, will be required to submit its annual return within thirty days from the beginning of first quarter of every financial year.

(4) Whenever any circumstance of revision arises as specified under sub section (2) of section 180 of the Act the owner or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, shall indicate in the return such circumstance and accordingly compute the revised taxes to be payable thereon.

(5) Municipal Commissioner shall present bills on the basis of such declaration made by the owner or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, in the said annual return subject to the provision of the Act.

5. Submission of return and property tax in case of new building after scheme

In the case of any new building for which an occupancy certificate has been granted or which has been taken possession of after the final publication of the Scheme, 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 earlier, and bills shall be raised thereupon as per the provision of the Act.

Explanation.- Occupancy certificate for the purpose of these rules 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.

6. Adjustment etc. of property tax

(1) If upon verification or scrutiny of return, it is found that the amount of property tax, paid upon such self-assessment, exceeds the amount of tax ascertained on verification or scrutiny, the excess amount, so deposited by the owner or person liable to pay the property tax or any occupier or lessee or sublessee, as the case may be, in the absence of such owner or person, will have to be adjusted against the actual tax payable by the assessee.

(2) If no return is furnished by the owner or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, for any subsequent financial year or if it is found that the amount of property tax, paid upon such self-assessment, is less than the amount of tax, ascertained on verification and scrutiny, the owner or person liable to pay the property tax will be required to pay the balance amount of property tax, so ascertained.

Provided that no order under this rule shall be made without giving the owner or person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, an opportunity of being heard.

Provided further that if it is found upon such scrutiny and verification of such returns that the owner or person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, has furnished wrong information or made willful suppression of facts a penalty may be levied which shall not exceed thirty percent of such difference in the property tax, so ascertained, besides the interest thereon and which shall be in addition to any other penal measure provided under this Act:

Provided also that, in such cases, the certifying Licensed Building Architect or Licensed Building Surveyor or Valuer shall also be liable for same amount of penalty, as determined under the second proviso, after giving the person an opportunity of being heard.

7. Form of Return

Return shall be furnished in the Form as appended with these rules.

KOLKATA MUNICIPAL CORPORATION
FORM FOR RETURN AND SELF ASSESSMENT OF PROPERTY TAX

Annexure – I
Annexure – II
Annexure – III
Annexure – IV
Annexure – V
Annexure – VI
Annexure – VII

By order of the Governor,

SANTANU DAS,
Joint Secretary to the Government of West Bengal.

No. 192-MA dated 30.03.2017, Source