The Kolkata Municipal Corporation (Amendment) Act, 2022

Registered No. WB/SC-247
No. WB(Part-I11)/2023/SAR-16

Kolkata

Extraordinary
Published by Authority

JYAISTHA 10] WEDNESDAY, MAY 31, 2023 [SAKA 1945

PART II—Acts of the West Bengal Legislature.

GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT

Legislative

NOTIFICATION
No. 521-L.—3 Ist May, 2023.—The following Act of the West BenGovernor, is hereby published

gal Legislature, having been assented to by thefor general information: —

West Bengal Act XXII of 2022
THE KOLKATA MUNICIPAL CORPORATION

(AMENDMENT) ACT, 2022.

[Passed by the West Bengal Legislature.]

[Assent of the Governor was first published in the Kolkata Gazette,
Extraordinary, of the 31st May, 2023.]

An Act to amend the Kolkata Municipal Corporation Act, 1980.
WHEREAS it is expedient to amend the Kolkata Municipal Corporation Act, 1980, uae storiafor the purposes and in the manner hereinafter appearing:
It is hereby enacted in the Seventy-third Year of the Republic of India, by theLegislature of West Bengal, as follows: —

Short title and 1. (1) This Act may be called the Kolkata Muncommencement. icipal Corporation (Amendment)Act, 2022.



N

Amendment of
section 174 of
West Ben. Act
LIX of 1980.

Amendment of
section 179.

Amendment of
section 180.

Amendment of
section 182.

THE

(2) Thi

KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023

The Kolkata Municipal Corporation
(Amendment) Act, 2022.

(Sections 2 — 5.)

s section shall come into force af once; and the remaining sections shall come

into force and shall be deemed to have come into force on such date or dates as the State

Government may, by notification in the Official Gazette, appoint.

2. Insu b-section (1) of section 174 of the Kolkata Municipal Corporation Act, 1980

(hereinafter referred to as the principal Act),—

(1) to clause (c), the following proviso shall be added:—

“Provided that Municipal Valuation Committee may also categorise

different streets or stretches of different streets,
Mouzas, localities, colonies

situated within any ward for the purpose of Unit Area Based Assessment.”;

(2) in clause (j), for the word “thereof”, the words “of such blocks or streets or

stre tches of different streets, Mouzas, localities, colonies situated within any

ward” shall be substituted;

(3) in clause (k), for the words “categorisation of such blocks”, the words

“categorisation of such blocks or streets or stretches of different
streets, Mouzas,

localities, colonies situated within any ward” shall be substituted.

3. For clause (d) of sub-section (2) of section 179 of the principal Act, the following

clause shall be substituted:— -

“(d) notwithstanding anything contained in this Act or any judgement, decree or

order to the contrary, the annual valuation of such land or building—

@)

(ii)

may be revised at any time not beyond six years from the date of expiration

of each such period and such valuation shall take effect from the beginning

of the quarter from which the annual valuation could have been revised;

where it had already been made or revised beyond such period the same

including realisation of property tax on the basis thereof shall be deemed

to be valid and any outstanding property tax on such revision shall be

recoverable.”.

4. In section 180 of the principal Act,—

(a)

(b)

in sub-section (1), the words, figure and brackets “sub-section (2) of” shall

be omitted;

to sub-section (2), the following proviso shall be added:—

“Provided that such revision of annual valuation of any land or building

shall ordinarily be made within six years from the date of occurrence of any

of the above circumstances, but such period shall not apply where the

owner or the person liable to pay property tax fails to submit return under

section 182 or suppresses the occurrence of any such circumstances.”.

5. In section 182 of the principal Act, for the word and figures “section 184’, the

words, figures and brackets “section 184.and such revision shall take effect in accordance

with sub-section (3) of section 180” shall be substituted.

(Part Il



|

4 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 [Parr III

Amendment of
section 187.

Amendment of
section 188.

Amendment of
section 196,

Substitution of
new section for
section 199,

Amendment of
section 203.

Amendment of
section 215.

The Kolkata Municipal Corporation
(Amendment) Act, 2022.

(Sections 1] — 16.)

11. In section 187 of the Principal Act,—
(1) in sub-section (1), for the words “entered in the assessment list”, the words“determined by Corporation under this chapter” shall be substituted;
(2) in sub-section (3), for the words “any entry in the assessment list”, the words“annual valuation determined under this chapter” shall be substituted.
12. In sub-section (2) of section 188 of the principal Act, for the word and figures“section 184”, the words and figures “section 184 or section 185” shall be substituted.
13. In sub-section (2) of section 196 of the principal Act, forthe words “Corporationmay decide to the person liable for payment of the property tax”, the words “Corporationmay decide to the person liable for payment of the property tax and shall also bepublished in the website of the Kolkata Municipal Corporation” shall be substituted.
14. Forsection 199 of the principal Act, the following section shall be substituted:—

omlenicate of 199. (1) Every person engaged or intending to be engaged in anyProfession, trade _ profession, trade or calling, in Kolkata as categorized in Schedule IV,and calling. either by himself or by an authorized agent or representative, shallobtain a Certificate of Enlistment for such period and on payment of such fees as maybe determined by the Corporation and as may be specified in the form of Guidelinesissued by the State Government or get the Certificate of Enlistment renewed, on orbefore the expiry of the validity period thereof, from the Municipal Commissioner or,in his absence, from the official authorized by the Municipal Commissioner upon

Provided that such enlistment or renewal thereof shall not absolve such person fromany liability to take out any license under this Act or any other law for the time beingin force.

(2) The Municipal Commissioner or an official authorized by him, shall, on receiptof the application under sub-section (1), grant him such Certificate of Enlistment, if theapplication is in order and upon payment of fees under sub-section (3) of section 131or shall reject the application, if it is not in order.”.
15. In section 203 of the principal Act,—
(1) in themarginal note, for the words “License for the purpose of advertisement”,the words “License for use of site for purpose of advertisement” shall besubstituted;
(2) clause (f) of sub-section (9) shall be omitted.
16. In section 215 of the principal Act,—
(1) in sub-section (3), the words “or paid in advance self-assessment within therebate period of first quarter” shall be omitted;
(2) after sub-section (3), the following sub-section Shall be inserted:—“(4) Notwithstanding anything contained in this section, the Corporationmay, by resolution, allow additional rebate on property tax if payment is madethrough online on or before the date determined under sub-section (1).”.



Part It] T

Amendment of
section 182A.

Amendment of
section 183.

Amendment of
section 184.

Amendment of
section 185.

Amendment of
section 186.

HE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023

The Kolkata Municipal Corporation
(Amendment) Act, 2022.

(Sections 6 — 10.)

6. In sub-section (1) of section 182A of the principal Act,—

(a) to clause (a), the following provisos shall be added:—

“Provided that in case of non-filing of return of self-assessment,

notwithstanding anything contained in sections 171, 179, 180, 232A and

232B, till the fresh valuation is made after final publication of the scheme,

existing tax as mentioned in this sub-section may be increased every year,

onand from the date of final publication of the scheme, by such percentage

notexceeding five per cent., as may be decided by the Corporation and such

owner or occupier or person liable to pay the property tax, as the case may

be, shall continue to pay the same which will be subject to adjustment
after

fresh valuation under the scheme:

Provided further that if any change in nature of occupancy or nature of

use or any addition or alteration or any other circumstance of revision as

specified in sub-section (2) of section 180 occurs prior to final publication

of the scheme then the Corporation may amend the assessment and

consequential tax as mentioned in the foregoing proviso.”;

(b) in clause (c), the word “annual” shall be omitted.

7. After sub-section (7) of section 183 of the principal Act, the following sub-

section shall be inserted:—

_ “(8) Notwithstanding anything contained in this Act, Municipal Commissioner on

his own may record such transfer in a book and also in the Municipal Assessment Book

subject to realisation of processing fee as applicable and payment of arrears of tax and

dues to the Corporation thereof on account of the transferor or the predecessor-in-

interest of the property.”.

8. Insection 184 of the principal Act, the brackets and figure “(1)” shall be omitted.

9. In section 185 of the principal Act,—

(1) in clause (d),—

(a) for the words “non-filing of a return”, the words, figures and letter “non-

filing of the return under section 182A” shall be substituted;

(b) for the words “wilful suppression of facts”, the words, figures and letter

“wilful suppression of facts in the return under section 182A” shall be

substituted;

(2) after clause (d), the following explanation shall be inserted:—

‘Explanation.— For avoidance of doubt, the expression “thirty per cent. of the

difference in property tax arising from, giving wrong information or wilful suppression

of facts” it is clarified that in case of wrong information and wilful suppression of facts

in the return of ‘self-assessment, if property tax. subject to provision contained in section

171A, comes to rupees one thousand in place of actual property tax amounting to rupees

one thousand two hundred (had wrong information not been given and/or the facts had

not been wilfully suppressed) on the basis of fresh valuation made after final publication

of the scheme, a penalty at the rate of thirty per cent., shall be imposed on rupees two

hundred.’.

10. In section 186 of the principal Act, for the word and
figures “section 184”, the

words and figures “section 184 or section 185” shall be substituted.

3



Part II] THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023

Insertion of new
section 232B
after section
232A.

Amendment of
section 391.

Amendment of
section 393A.

Amendment of
section 395.

Amendment of
section 396.

Amendment of
section 397.

Amendment of
section 398.

Amendment of
section 402.

Amendment of
section 403.

The Kolkata Municipal Corporation
(Amendment) Act, 2022.

(Sections 17 — 25.)

17. After section 232A of the principal Act, the following section shall be

inserted:—

“Certain
provisions
applicable prior
to publication of
the Scheme shall
continue to be in
force.
Municipal Corporation (Amendment) Act, 2006, and sub-section (3) of section 174 shall

continue to be enforceable in respect of any action as to be taken for the purpose of

232B. Notwithstanding anything contained in this Act, the provision

of sub-sections (1), (2), (3), (4), (8) and (9) of section 171, sub-section

(1) of section 174 and sections 175, 179, 180, 182A and 185 which

were in force immediately prior to the commencement of the Kolkata

assessment of annual valuation and levying of property tax or any step relating thereto

for any period prior to publication or enforcement of the Scheme under sub-section Q)

of section 174 read with clause (a) of sub-section (2) of section 179 of this Act as

amended by the Kolkata Municipal Corporation (Amendment) Act, 2006.”.

18. In sub-section (5) of section 39] of the principal Act, for the figures “393”,
the

figures and letter “393, 393A” shall be substituted.

19. After sub-section (4) of section 393A of the principal Act, the following

sub-section shall be inserted:—

“(5) All the applications in this section shall be accompanied by the applications of

all the relevant No Objection Certificate issuing authorities other than the Kolkata

Municipal Corporation and the modalities for submission of online application forms

together with fee under this section shall be such as may be prescribed.”.

20. In sub-section (1) of section 395 of the principal Act, for the figures “393”,
the

figures and letter “393, 393A” shall be substituted.

21. In sub-section (4) of section 396 of the principal Act, for the figures “393”,
the

figures and letter “393, 393A” shall be substituted.

22. In section 397 of the principal Act, for the figures
“393”, the figures and letter

“393, 393A” shall be substituted.

23. In section 398 of the principal Act,—

(1) in sub-section (1), for the figures “393”, the figures and letter “393, 393A” shall

be substituted;

(2) in sub-section (3), for the figures “393”, the figures and letter «393, 393A” shall

be substituted;

(3) after sub-section (4), the following sub-section shall be inserted:—

“(5) No notice of commencement for erection of building as specified in

sub-section (4) is necessary for erection of building dealt with under section

393A of this Act. However notice at plinth level is mandatory under this

sub-section.”.

24, In sub-section (1) of section 402 of the principal Act, for the figures “393”, the

figures and letter “393, 393A” shall be substituted.

25. In sub-section (1) of section 403 of the principal Act, for the figures “393”, the

figures and letter “393, 393A” shall be substituted.

West Ben. Act
XXII of 2006.



6 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 [Parr II

The Kolkata Municipal Corporation
(Amendment) Act, 2022.

(Sections 26, 27.)

Amendment of 26. To clause (v) of section 412A of the principal Act, the following provisos shallbe added:—

“Provided that the Municipal Commissioner may, if satisfied that it is expedient soto do to secure the safety of the occupiers of the dilapidated building, by order direct theoccupiers thereof, immediately to vacate the premises and that they will have right toerect temporary structure in the said premises for rehabilitation after demolition of thedilapidated building prior to the commencement of development work which thelandlord or the occupiers, as the case may be, has to carry out immediately:
Provided further that if the occupiers of the dilapidated building shift somewhereelse to facilitate the process of development work, they will be provided the certificateof occupancy under supervision of the Corporation.”,

Amendment of 27. In sub-section (1) of section 619A of the principal Act, for the figures “393”, thefigures and letter “393, 393A” shall be substituted.

By order of the Governor,

PRADIP KUMAR PANJA,
Pr. Secy. to the Govt. of West Bengal,

Published by Law Department, Government of West Bengal andPrinted at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.

Law Department.

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