The West Bengal Valuation Board Act, 1978
Act 57 of 1978
- Published on 5 February 1979
- Commenced on 5 February 1979
- [This is the version of this document from 5 February 1979.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title, extent and commencement.
2. Definitions.
3. Act to override other laws.
- With effect from the date [of notification referred to in sub-section (1) of section 9,] [Words Substituted for the words 'from which the valuation made by the Board under this Act becomes operative in any area,' by W. B. Act 40 of 1984.] 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 relating to any of the matters provided for in this Act shall be deemed, in respect of such area, to have been modified to the extent of the provisions made in this Act.4. Establishment of the Board.
5. Members of the Board.
5A. [ Validation. [Section 5A Inserted by W. B. Act 24 of 1979.]
- Notwithstanding anything contained elsewhere in this Act, no action of the Board shall be invalid or otherwise called in question merely on the ground of the existence of any vacancy (initial or subsequent) in the office of the members of the Board.]6. [ Officers and employees. [Section 6 Substituted by W. B. Act 17 of 2002, which was earlier as under : '6 (1)****** (2)******(3) The Board may create such posts of other officers and employees as may be approved by the State Government: Provided that the Board shall not, without the previous approval of the State Government, appoint any officer in the scale of pay, the maximum of which exceeds one thousand and five hundered rupees a month. (4) The terms and conditions of service, including salaries and allowances, of the officers and employees appointed under sub-section (3) shall be determined by regulations.'.]
7. Employment of staff of the State Government.
8. [ Expenditure incurred on account of salaries and allowances including contingencies. [Section 8 Substituted by W. B. Act 17 of 2002, which was earlier as under : '8. Expenditure incurred on account of salaries and allowances. - The expenditure incurred by the Board for meeting the salaries and allowances of the Chairman, the Member-Secretary, the other members and the officers and employees serving under the Board shall be defrayed out of the fund.'.]
8A. [ Maintenance of register' of registered valuer-surveyors [Grade I and registered valuer-surveyors Grade II.] [Sections 8A and 8B Inserted by W. B. 15 of 1993.].
- The Board shall maintain in the prescribed manner a register of registered valuer-surveyors [Grade I and registered valuer-surveyors Grade II.] [Words Inserted by W. B. Act 45 of 1994.].8B. [ Registration of valuer-surveyor [Grade I and registered valuer-surveyors Grade II.] [Words Inserted by W. B. Act 45 of 1994.].
- Every person who possesses such qualifications as may be prescribed shall, subject to such terms and conditions, and on payment of such fee, as may be prescribed, be entitled to have his name entered [as a valuer-surveyor Grade I or valuer-surveyor Grade II] [Words Inserted by W. B. Act 45 of 1994.] in the register of registered valuer-surveyors [Grade I and registered valuer-surveyors Grade II.] [Words Inserted by W. B. Act 45 of 1994.].]9. Determination of valuation and its duration.
9A. [ Publication of draft valuation list. [Section 9A Inserted by W.B. Act 16 of 2007.]
| Sub-section (5) omitted by W.B. Act 4 of 2009, which was under :'(5) In the cases where notifications under sub-section (1) of section 9 shall be issued after the commencement of the West Bengal Valuation Board (Amendment) Act, 2007, no application under sub-section (4) shall be entertained unless the amount of property tax on the previous valuation of the land or building as aforesaid has been paid or deposited in the office of the Corporation or the Municipality, as the case may be, before the application is filed, and every such application shall fail unless the amount of property tax on the previous valuation is continued to be paid or deposited in the office of the Corporation or the Municipality, as the case may be, till such application is finally disposed of:Provided that wherever the property tax on the previous valuation was being paid to a Panchayat which has been newly constituted as a municipal area or added to a municipal area, entire amount of property tax, as determined under the Panchayat must be paid or deposited, and continued to be paid or deposited, in the office of the concerned Corporation or Municipality. The amount so paid or deposited shall be adjusted against the valuation to be fixed after determination.'. |
10.
[************]| Section 10 omitted by W.B. Act 7 of 1994, which as under :'10. Publication of the draft valuation list.- (1) When the valuation under section 9 of the lands and buildings in any area has been completed, the Board shall cause such valuation and the amount of consolidated rate thereon to be entered in a list.(2) The Board shall publish the valuation list in such manner as may be prescribed and shall specify a date within which objections to the list may be filed.(3) After the expiry of the date specified in sub-section (2) and within such period thereafter as may be prescribed, the objection shall be determined, after giving the objector an opportunity of being heard, by such officer or officers of the Board as it may specify in this behalf.(4) The objections shall be filed and determined in such manner as may be prescribed'. |
11. [ Publication of final valuation list. [Section 11 first Substituted by W.B Act 7 of 1994, then facing some amendments by W.B. Acts 16 of 1995 and 17 of 2002, again Substituted by W.B. Act 16 of 2007 and finally Substituted by W.B. Act 4 of 2009. Previous section 11 was as under : '11. Publication of final valuation list.-When the applications under subsection (2) of section 9A, if any, have been determined, the Board shall prepare a final valuation list and shall give public notice of the place or places where such list may be inspected and the valuation together with the amount of property tax thereon as recorded in the final valuation list shall be conclusive.'.]
- When the application under sub-section (2) of section 9A, if any, has been determined, the Board shall prepare a final valuation list and shall give public notice of the place or places where such list may be inspected, and such valuation list shall be the final valuation list, and shall become operative from the date or quarter succeeding last date or quarter upto which the previous valuation list was valid.]12.
[************] [[Section 12 omitted by W.B. Act 7 of 1994, which was as under :'12. Amendment of valuation list by Board.-The Board may, for reasons to be recorded in writing, amend the valuation list at any time before the date specified for filing objections under sub-section (2) of section 10.'.]]12A. [ Alteration or amendment of [**] [Section 12A Inserted by W.B. Act 32 of 1989.] valuation list.
13.
[************] [[Section 13 omitted by W.B. Act 40 of 1984, which was as under :'13. Preparation of municipal assessment book and assessment list.- The Board shall cause to be prepared the municipal assessment book referred to in section 185 of the Calcutta Municipal Act, 1951 and the assessment list referred to in section 136 of the Bengal Municipal Act, 1932 and the powers of the Commissioner of the Calcutta Corporation or the members of the Municipal Corporation of Chandernagore or of the Commissioners at a meeting in a municipality to amend the municipal assessment book or the assessment list shall be exercised by the Board.'.]]14.
[************]| Section 14 omitted by W.B. Act 16 of 2007, which was as under :'14. Application for review.- (1) The owner or occupier or any other person primarily liable to pay property tax may, if dissatisfied with the valuation of any land or building as entered in the valuation list, apply to the corporation or the Board of Councillors to review the valuation.(2) The application shall be filed within such time and in such manner as may be prescribed.(3) Every application presented under sub-section (1) shall be heard and determined by a Review Committee constituted under section 15 in accordance with such procedure as may be prescribed.(4) No application under sub-section (1) shall be entertained unless the amount of property tax on the previous valuation of the land or building as aforesaid has been paid or deposited in the office of the Corporation or Municipality, as the case may be, before the application is filed, and every such application shall fail unless the amount of property tax on the previous valuation as aforesaid is continued to be paid or deposited in the office of the Corporation or Municipality, as the case may be, till such application is finally disposed of:Provided that wherever the previous valuation refers to a valuation made under the Bengal Municipal Act, 1932, and in force on the date immediately before the commencement of the West Bengal Municipal Act, 1993, no application under sub-section (1) shall be entertained unless the amount of property tax on such previous valuation has been paid or deposited or is continued to be paid or deposited in the office of the concerned Municipality :Provided further that wherever the property tax on the previous valuation was being paid to a Panchayat which has been newly added as a municipal area, twenty-five per cent of the newly calculated amount must be paid or deposited, and continued to be paid or deposited, in the office of the concerned Municipality. The amount so paid or deposited shall be adjusted against the valuation to be fixed after review.(5) In the cases of excessive hardship to the persons liable to pay property tax, the Review Committee may, in its discretion, waive or reduce the advance payment of such tax due before hearing.'. |
15.
[************]| Section 15 omitted by W.B. Act 16 of 2007, which was as under :'15. Review Committee.- (1) Every Corporation or municipality shall, by a resolution, constitute Review Committee or Review Committees to hear applications presented under sub-section (1) of section 14.(2) Every Review Committee shall be presided over by the Chairman or the Vice-Chairman of the Municipality and shall consist of two other members, being of the Municipality, as may be nominated by the body of Councillors, and another member, who shall be an officer of the Board having knowledge in the assessment of municipal valuation, deputed by the Board :Provided that in the case of a Corporation, the presiding officer and the two other members of the Review Committee shall such persons as may be nominated by the Corporation from amongst the Councillors by a resolution :Provided further that no decision of a Review Committee shall be invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member from a meeting thereof other than the presiding officer:Provided also that the decision of a Review Committee shall be unanimous :Provided also that when a Corporation or Municipality is dissolved and no new body is constituted within three months, the Administrator or the Board of Administrators, as the case may be, shall take over the Review work in consultation with the Board.(3) The Review Committee may confirm, reduce, enhance or annul the valuation of land or building or may suggest fresh valuation to be made after such further enquiry as may be necessary :Provided that where the Review Committee reduces the valuation of any land or building, such reduction shall not be more than twenty-five per centum of the annual valuation of such land or building except in the case of gross arithmetical or technical mistake, or striking anomaly and the Review Committee shall, in every such case, record in writing the reasons for such reduction, and send details of the same to the Board :Provided further that with respect to any area identified as struck by natural calamity for a particular year, by the State Government, the land or building in that area may, fully or partially, be exempted from valuation by the Municipality or Corporation concerned for that particular year.(4) If there is any difference of opinion amongst the members of the Review Committee, the matter shall be referred to the Board for decision.(5) The decision of the Review Committee or of the Board, as the case may be, shall be final and no suit or proceeding shall lie in any Civil Court in respect of any matter which has been or may be referred to the Review Committee or has been decided by the Review Committee or the Board.'. |
16. Owner or occupier to file statement.
- Every owner or occupier of any land or building shall file a statement before the Board in such manner and within such time and specifying such particulars as may be prescribed.| Section 16 Substituted by W.B. Act 40 of 1984, which was earlier as under :'16. Owner and occupier to file statement.- Every owner and occupier of any land or building shall, within such period as may be prescribed, file a statement before the Board specifying-(a) the name of the street in which the land or building is situated,(b) the number of the holding,(c) a description of the land or building,(d) whether the land or building is occupied by him as owner or occupier or as owner and occupier,(e) the actual annual rent, if any, paid for the land or building,(f) the amount payable quarterly on account of the consolidated rate under the Calcutta Municipal Act, 1951, or rate or rates under the Bengal Municipal Act, 1932, or any other law in force in that area as the case may be, and(g) such other particulars as may be prescribed.'. |
17. Production and inspection of accounts and documents.
- The Board or any of its officer authorised by the Board may, subject to such conditions as may be prescribed, require the owner or the occupier of any land or building to produce before the Board or such officer within such time as the Board or such officer may fix any accounts, registers or documents or to furnish any information relating thereto as may be considered necessary for the purpose of this Act and the owner or the occupier shall comply with such requisition.18. [ Power to enter into land or building. [Section 18 Substituted by W.B. Act 16 of 1995, which was earlier as under :'18. Power to enter and inspect.-Any officer of the Board when so authorised by it may, after giving notice in the prescribed manner of his intention so to do, enter into any land or building for the purpose of conducting survey and taking measurement or for the purpose of valuation, if such entry has been refused or any objection to such entry has been made, and the owner or the occupier of such land or building shall, upon such notice being duly served on him, extend all facilities as may reasonably be expected of him to the officer of the Board so authorised for conducting survey and taking measurement of such land or building or for the purpose of valuation.'.]
- [(1) Any officer of the Board, or any person or an Agency authorised by the Board in this behalf, in writing, may enter into any land or building and make an inspection or survey, or take measurements, thereof for the purpose of valuation.]19. Corporation and [Municipalities] [Words Substituted for the word 'Municipalities' by W.B. Act 16 of 1095.] to make payment to the Board.
19A. [ Functions of the Board. [Section 19A Inserted by W.B. Act 32 of 1989.]
20. Fund of the Board.
21. [ Grants or loans to the Board. [Section 21 Substituted by W.B. Act 17 of 2002, which was earlier as under : '21. Loan to the Board.-The State Government may from time to time advance loans to the Board on such terms and conditions as the State Government may determine.'.]
- The State Government may extend grants or loans to the Board on such terms and conditions as that Government may determine.]22. Expenditure and accounts.
- [(1) The Board shall have the same financial powers as are exercisable by the Secretary of a Department of the State Government. Matters beyond such financial powers shall be referred by the Board to the State Government for decision.] [[Sub-section (1) Substituted by W.B. Act 40 of 1984, which was earlier as under :'(1) The Board shall have power to incur expenditure for carrying out the purposes of this Act.'.]]23. Audit.
24. Budget.
25. Penalty.
- Any person who-26. Employment of staff.
- The Board may employ such members of the staff [of the Corporation or the Municipality or any other local authority, as the case may be,] [Words Substituted for the words 'of the Corporation, Commissioners of the municipality or of any other local authority, as the case may be' by W.B. Act 16 of 1995.] having jurisdiction over the area specified in the notification under sub-section (1) of section 9, [for the purpose of collection of field data for determining valuation of properties under this Act,] [Words Inserted by W.B. Act 30 of 2010.] on such terms and conditions of service as may be determined by regulation :Provided that the terms and conditions of service of the persons so employed shall not be varied to their disadvantage :[Provided further that notwithstanding anything contained in this section, the Board may engage private agency or any other person with sufficient experience, on such terms and conditions as the State Government may, by order, determine, in the work of valuation of properties.] [Proviso Inserted by W.B. Act 4 of 2009.]26A. [ Delegation of powers and functions by Board. [Section 26A Inserted by W.B. Act 32 of 1989.]
- [(1) The Board may delegate any of its powers and functions including financial powers to the Chairman of the Board except the power under sub-section (1) of section 6.]27.
[************]| Section 27 omitted by W.B. Act 7 of 1994, which was as under :'27. Valuation Authority.- (1) The State Government may in consultation with the Board, by notification, constitute a Valuation Authority, for a municipality or group of municipalities in respect of which no notification under sub-section (1) of section 9 has been made for the purpose of making general valuation of lands and buildings in such municipality or group of municipalities.(2) Where a notification under sub-section (1) of this section has been made, no notification under sub-section (1) of section 9 shall be made in respect of such municipality or group of municipalities.(3) An Authority shall consist of a Chairman and two other members to be appointed by the State Government.(4) (a) The Chairman shall be a person who is or has been an officer of the State Government not below the rank of a Deputy Secretary.(b) Of the two other members-(i) one shall be a person who is or has been a member of the judicial service for not less than seven years, and(ii) the other shall be a person holding a degree or diploma in Civil Engineering and having knowledge and experience in the work of valuation and assessment for not less than seven years.(5) The Chairman and other members of an Authority shall hold office for such period not exceeding six years as the State Government may determine and the terms and conditions of their service including salaries and allowances shall be such as may be prescribed.(6) In making valuation of lands and buildings within a municipality or group of municipalities the Authority constituted for that area shall follow the general directions of the State Government and as nearly as may be, the procedure laid down in this Act for the functioning of the Board, and the provisions of sections 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 21, 22, 23, 25, 26 and 29 shallmutatis mutandisapply to such Authority.(7) The Commissioners of a municipality shall in each year pay to the Authority such proportion of the expenditure incurred by that Authority on account of valuation and assessment of a municipality or group of municipalities as the annual value of holdings of the concerned municipality bears to the aggregate of the annual value of total number of holdings in the municipality or group of municipalities, as the case may be.(8) An Authority shall determine the amount payable by a municipality or group of municipalities under sub-section (7) and may require the Commissioners of such municipality or group of municipalities to pay the amount within such time as may be prescribed.(9) If the amount payable under sub-section (8) is not paid within the prescribed time, an Authority may refer the matter to the State Government and the State Government may pay the amount to that Authority after deducting the amount from any grant payable by the State Government to such Commissioners of a municipality or group of municipalities, as the case may be.(10) Every Authority shall have a fund to be called the Valuation Authority Fund bearing the name of the municipality or group of municipalities in respect of which it is constituted and to which shall be credited-(a) such moneys as may be paid to such Authority by the municipality or group of municipalities under sub-section (7), and(b) such other moneys as may be paid to such Authority by the State Government or any other agency.(11) All moneys received by an Authority shall be deposited an one or more nationalised banks.(12) All expenditure incurred by an Authority shall be defrayed out of the fund of such Authority.(13) Every Authority shall prepare in each year in such form and within such time as may be prescribed a budget in respect of the financial year next ensuing, showing the estimated receipts and expenditure of that Authority and shall forward a copy of the same to the State Government for approval and while according such approval the State Government may make such additions, alterations and modifications therein as it thinks fit:Provided that before making such additions, alterations or modifications the State Government shall give the Authority an opportunity to express its views thereon within such period as may be prescribed.(14) With effect from the date from which valuation made by an Authority becomes operative in any area the provisions of the Bengal Municipal Act, 1932 or any other law relating to any of the matters provided for in this section shall be deemed in respect of such area to have been modified to the extent to which provisions have been made in this section.(15) The State Government may, if it considers it necessary so to do, by notification, dissolve an Authority constituted under sub-section (1) and upon such dissolution the power of the municipality concerned to make valuation of lands and buildings shall notwithstanding anything contained in this Act, revive.(16) When an Authority is dissolved under sub-section (15)-(i) if it is in respect of a municipality, the assets and liabilities of that Authority shall devolve upon such municipality; or(ii) if the Authority is in respect of a group of municipalities, the assets and liabilities of that Authority shall devolve upon such municipalities in the manner prescribed.'. |
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