The West Bengal Building Tax Act, 1996

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act XIX of 1996 
THE WEST BENGAL BUILDING TAX 
ACT, 1996. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 30th July, 1996.] 
[30th July, 1996.] 
An Act to provide for the levy, collection, enforcement and recovery of 
building tax andfor matters connected therewith or incidental thereto. 
WHEREAS it is expedient to provide for the levy, collection, enforcement 
and recovery of building tax and for matters connected therewith or 
incidental thereto; 
It is hereby enacted in the Forty-seventh Year of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Building Tax Act, 
1996. 
(2) It extends to the whole of West Bengal. 
(3) It shall come into force on such date as the State Government may, 
by notification in the Official Gazette, appoint, and different dates may be 
appointed for different provisions of this Act. 
Short title, 
extent and 
commence-
ment 
2. In this Act, unless the context otherwise requires,— 	 Definitions. 
(a) "annual value", in relation to any year, means— 
(i) the cost of construction of a building or part thereof with 
fittings and fixtures, including the market value of the 
land or the proportionate market value of the land if such 
land relates to any part of a building, or 
(ii) in the case where transfer of ownership or delivery of 
possession of any building or part thereof is made 
otherwise than by way of a registered instrument, the 
market value of such building, 
excluding such amount of depreciation and cost of repair or 
maintenance of the building as may be prescribed. 
217 
The West Bengal Building Tax Act, 1996. 
[West Ben. Act 
(Section 2.) 
Explanation.—"Any year" shall mean the year during 
which a building or part thereof is constructed or during 
which the ownership or possession of a building or part 
thereof is transferred or delivered, as the case may be; 
(b) "building" means any house or structure of masonry or 
bricks, constructed wholly or partly, with four or more 
storeys including the ground floor, on any land— 
(i) owned by any person, or 
(ii) held by any person in his possession or control under the 
authority, or with the permission, of the owner of the 
land, 
where such house or structure has been constructed on or after 
the 1st day of April, 1980, by a person or where such house 
or structure has been in occupation or possession of, or in use 
by, a person on or after the 1st day of April, 1980; 
(c) "building tax" means the tax levied under section 4; 
(d) "Bureau" means the Bureau of Investigation referred to in 
section 7 of the West Bengal Sales Tax Act, 1994; 
(e) "owner" means any person,— 
West Ben. 
Act XLIX of 
1994. 
(0 who has constructed a building in his own name or in the 
name of any other person under the authority of such 
person for the purpose of transfer of the possession, or 
ownership, of such building or part thereof, otherwise 
than by way of any instrument registered under the 
Registration Act, 1908, and where such person does not 16 of 1908. 
use or occupy the building or part thereof himself, or 
(ii) who is in occupation or possession of such building or 
part thereof, or who uses such building or part thereof, 
and delivery or transfer of such possession, or ownership, 
of such building or part thereof, has been made to him, 
otherwise than by a conveyance referred to in 
clause (10) of section 2 of the Indian Stamp Act, 1899, 2 of 1899. 
and registered under the Registration Act, 1908, 
but does not include any person who is in possession of such 
building or part thereof, or who uses such building or part 
therof, as a bonafide tenant; 
(0 "period" means the period of time commencing on or after 
the date of coming into force of this Act during which a 
person continues to be the owner of a building or part thereof; 
218 
The West Bengal Building Tax Act, 1996. 
XIX of 1996.] 
(Sections 3, 4.) 
(g) "prescribed" means prescribed byrules made under this Act; 
(h) "year" means the financial year. 
3. (1) For carrying out the purposes of this Act, the State Government, 
by notification published in the Official Gazette, shall prescribed an 
authority (hereinafter referred to as the prescribed authority), and may 
appoint such officers to assist the prescribed authority and to exercise 
jurisdiction, powers and authority over such area or areas, as may be 
specified therein. 
(2) Subject to such restrictions and conditions as may be prescribed, the 
prescribed authority may, by an order in writing, delegate any of its powers 
and authority under this Act, except the power under sub-section (4) of 
Section 20, to any other officers appointed under sub-section (1) to assist it. 
(3) The offiCers appointed under sub-section (1) to assist the prescribed 
authority shall exercise such powers and authority, and perform such 
duties, of the prescribed authority under this Act as may be delegated to 
them under sub-section (2). 
(4) Notwithstanding anything to the contrary contained in sub-section 
(1), the prescribed authority may transfer any case or matter from any 
officer appointed under sub-section (1) to assist the prescribed authority, 
whether such officer has jurisdiction over the area to which the case or 
matter relates or not, provided such officer is otherwise competent to deal 
with the case or matter in exercise of the powers, or in performance of the 
duties, referred to in sub-section (2). 
(5) The prescribed authority may transfer to, or withdraw to himself 
from, any officer any case or matter which any other officer appointed 
under sub-section (1) to assist the prescribed authority is competent to deal 
with in exercise of the powers and authority delegated to him under 
sub-section (2) or transfer from any such officer any such case or matter 
to any other officer appointed under sub-section (1), who is otherwise 
competent to deal with such case or matter under sub-section (2), to deal 
with such case or matter. 
(6) The prescribed authority and the officers appointed under 
sub-section (1) shall be deemed to be public servants within the meaning 
45 of 1860. 	 of section 21 of the Indian Penal Code. 
4. Every owner within the meaning of sub-clause (i), or sub-section 
(ii), as the case may be, of clause (e) of section 2, of a building or part 
thereof shall be liable to pay a building tax at the rate of five per centum 
of the annual value of such building or part therof, for the period during 
which such person continues to be the owner of such building or part thereof. 
Taxing 
authorities. 
Liability to 
pay building 
tat 
219 
The West Bengal Building Tax Act, 1996. 
[West Ben. Act 
(Sections 5-7.) 
Declaration 
for 
determina-
tion of 
annual value 
of building. 
Determina-
tion of anual 
value of 
building and 
tax payable. 
Payment of 
tax. 
S. Every owner within the meaning of sub-clause (i) or sub-clause (ii), 
as the case may be, of clause (e) of section 2, of a building or part thereof 
shall furnish a declaration in such Form, in such manner, and within such 
period as may be prescribed,— 
(i) in the case where such building or part thereof has been 
constructed by him, with respect to the amount of the cost of 
construction of such building or part thereof including the 
market value of the land, if he does not use himself, or is not 
in occupation or possession of, such building or part thereof, or 
(ii) in the case where transfer of ownership or possession of a 
building or part thereof has been made or delivered to him, 
otherwise than by a registered instrument, with respect to the 
market value of such building, 
for determination of annual value under section 6. 
6. (1) The prescribed authority shall, on receipt of the declaration 
referred to in section 5, or on the basis of information received by him, 
determine in such manner as may be prescribed the annual value of a building 
or part thereof and the amount of the building tax payable by the owner for 
the period during which he continues to be the owner of such building or part 
thereof, after giving him a reasonable opportunity of being heard. 
(2) The prescribed authority shall, in such manner as may be prescribed, 
demand, by a notice, from the owner of a building or part thereof the amount 
of the building tax determined under sub-section (1) for the period during 
which such person continues to be the owner of such building or part thereof. 
(3) On the service of notice upon the owner of a building or part 
thereof under sub-section (2), the amount of building tax, if not paid within 
the prescribed time, shall be a charge upon the building or part thereof of 
the defaulting owner and every other charge created subsequent to the 
service of the notice under sub-section (2) shall be postponed. 
7. (1) Every owner of a building or part thereof shall make payment 
of the building tax by such time and after such intervals as may be 
prescribed into the Reserve Bank of India or a Government Treasury and 
a receipted challan showing the payment of such tax in respect of a period 
orpart thereof shall be furnished to the prescribed authority in such manner 
as may be prescribed. 
(2) If the owner fails to make payment of tax referred to in sub-section 
(1) within the prescribed time, such tax shall be recoverable as an arrear of 
land revenue. 
220 
The West Bengal Building Tax Act, 1996. 
XIX of 1996.] 
(Sections 8-11.) 
8. Where any owner proves to the satisfaction of the prescribed 
authority, upon application made by him within one yearfrom the date of 
payment of the tax by him, that a tax in respect of .the building or part 
thereof has been paid by him in excess of what is payable under section 6, 
the amount of the excess tax so paid by him shall be refunded to him in the 
prescribed manner. 
Refund of 
tax. 
9. (1) Every owner shall maintain and keep true and upto date Maintenance 
records or documents in respect of the construction, its plan, and cost of of records. 
construction, repair or maintenance of a building or part thereof incurred 
by him, or in respect of the valuable consideration for transfer of the 
building or part thereof to him for,his occupation or use. 
(2) The records or documents referred to in sub-section (1) shall at all 
reasonable time be open to inspection by the prescribed authority. 
(3) The prescribed authority may, subject to such conditions and 
restrictions as may be prescribed, require any person to produce, and 
explain, any of the records or documents in respect of any building or part 
thereof. 
10. The prescribed authority or any officer appointed under sub-
section (1) of section 3 to assist it may, subject to such restrictions and 
conditions as may be prescribed and upon information received or otherwise 
that the owner of a building or part thereof is attempting to evade tax under 
this Act, enter such building or part thereof for inspection, or any place 
where the owner is suspected to have concealed any records or documents 
in respect of such building or part thereof, in order to collect material 
information with respect to possible annual value of such building or part 
thereof if such building or part thereof is liable to tax under this Act. 
11. Where the prescribed authority or any officer appointed under 
sub-section (1) of section 3 has reasons to believe that a person is 
attempting to evade payment of tax payable in respect of any building or 
part thereof under this Act, such authority or officer may, after recording 
such reasons in writing, seize the records or documents referred to in 
sub-section (1) of section 9 in respect of such building or part thereof upon 
granting receipt for the records or documents seized: 
Provided that the prescribed authority or the officer shall not retain, or 
authorise the retention of, any of the records or documents seized for a 
period exceeding six months from the date of seizure unless it or he 
records, in writing, the reasons therefor: 
Power to 
inspect 
building. 
Power to 
make seizure 
of records. 
221 
The West Bengal Building Tax Act, 1996. 
[West Ben. Act 
Bureau. 
Appeal. 
Review. 
Suo 'now 
revision. 
Power of 
taking 
evidence on 
oath. 
(Sections 12-16.) 
12. (1) The Bureau may, on information, or when the State Government 
or the prescribed authority so directs, carry out investigation or hold inquiry 
into any case of alleged or suspected evasion of tax as well as malpractices 
connected therewith and a report of such investigation or inquiry shall be sent 
to the State Government or the prescribed authority, as the case may be. 
(2) The Bureau may, for the purpose of carrying out investigation or 
holding inquiry under sub-section ( 1), exercise all the powers of the 
prescribed authority under section 10 and section 11. 
13. (1) Any person or owner aggrieved by any order passed or action 
taken under this Act may, in such manner and by such time as may be 
prescribed, apeal to such authority as may be prescribed (hereinafter referred 
to as the appellate authority): 
Provided that no appeal shall be entertained by the appellate authority 
unless it is satisfied that the appellant has paid such amount of tax as he admits 
to be due from him. 
(2) The appellate authority may, in its discretion, pending disposal of an 
appeal, stay recovery of tax due from an owner on such terms and conditions 
as may be specified in his stay order. 
14. Subject to such rules as may be made by the State Government, any 
order passed under this Act by the prescribed authority or any officer 
appointed under sub-section (1) of section 3, may be reviewed by the 
prescribed authority or the person passing it, upon application or on its or his 
own motion. 
15. Subject to such rules as may be made by the State Government, the 
prescribed authority may, on its own motion revise any order passed by any 
officer appointed under sub-section (1) of section 3 to assist the prescribed 
authority. 
16. The prescribed authority or any officer appointed under sub-section 
(1) of section 3 shall, for the purposes of this Act, have the same powers as 
are vested in a court when trying a suit under the Code of Civil Procedure, 5 of 1908. 
1908, in respect of the following matters:— 
(a) enforcing the attendance of any person and examining him on 
oath and affirmation, 
(b) compelling production of records or documents, and 
(c) issuing commissions for the examination of any witness, 
and any proceeding including inquiry or investigation under this Act before 
the prescribed authority or any officer appointed under sub-section (1) of 
222 
The West Bengal Building Tax Act, 1996. 
XIX of 1996.] 
(Sections 17-20.) 
section 3 to assist the prescribed authority shall be deemed to be a judicial 
proceeding within the meaning of section 193 and section 228, and for the 
45 of 1860. 	 purposes of section 196, of the Indian Penal Code. 
17. Where the State Government is satisfied that the delivery of 
possession of a building or part thereof has been made to any owner by a 
registered instrument within one year from the date of construction or 
delivery of possession thereof, as the case may be, or from the date of 
commencement of this Act, whichever is later, or if the State Government 
considers it expedient in the public interest, that Government may, by 
notification published in the Official Gazette, or by a special order, exempt 
such class or classes of owners of such buildings or parts thereof or such 
class or classes of buildings or parts thereof occupied or used by such class 
or classes of owners, for such occupation or use of such buildings or parts 
thereof or for such period or periods as may be specified therein, from 
payment of tax under this Act. ' 
18. No suit, prosecution or other legal proceedings shall lie against 
any Government servant for anything which is in good faith done or 
intended to be done under this Act or the rules made thereunder. 
19. No order passed or action taken against any person under this Act 
or the rules made thereunder by the prescribed authority or any officer 
appointed under sub-section (1) of section 3 to assist the prescribed 
authority shall be called into question in any civil court and no appeal or 
application for revision shall lie against any order passed under this Act or 
the rules made thereunder in any civil court. 
20. (1) (a) Whoever fails to make payment of tax under section 
7 by the date prescribed, shall be punishable with simple imprisonment 
for three years, or with fine not exceeding ten thousand rupees, or with 
both. 
(b) The offence punishable under this sub-section shall be 
cognizable and non-bailable. 
(2) Whoever— 
(i) furnishes false declaration referred to in section 5, or 
(ii) fails to furnish declaration referred to in section 5 within the 
prescribed time, or 
(iii) fails to produce or explain the records or documents under 
section 9, or 
Power of 
State 
Government 
to exempt 
from 
payment of 
tax. 
Indemnity of 
Government 
servant. 
Bar to 
proceedings 
in civil 
court. 
Offences 
and 
penalties. 
223 
The West Bengal Building Tax Act, 1996. 
[West Ben. Act XIX of 1996.] 
Power to 
make rules. 
(Section 21.) 
(iv) obstructs the prescribed authority or any officer appointed 
under sub-section (1) of section 3 to assist the prescribed 
authority from entering any building for inspection under 
section 10, 
shall be punishable with simple imprisonment which may extend to two 
years, or with fine not exceeding ten thousand rupees, or with both. 
(3) Whoever obstructs the prescribed authority or any officer appointed 
under sub-section (1) of section 3 to assist it or any officer of the Bureau 
while making inspection under section 10 or seizure ofrecords or documents 
under section 11 shall be punishable with imprisonment of either description 
which shall not be less than three months but which may extend to two 
years or with fine not exceeding ten thousand rupees or with both. 
(4) Any offence punishable under sub-section (2) or sub-section (3) 
shall be cognizable and bailable. 
(5) No court shall take cognizance of any offence under this Act or the 
rules made thereunder except with the previous sanction of the prescribed 
authority, and no court inferior to that of a Metropolitan Magistrate or a 
Judicial Magistrate shall try such offence. 
21. (1) The State Government may, by notification published in the 
Official Gazette, make rules prospectively or retrospectively for carrying 
out the purposes of this Act. 
(2) In particular, and without prejudice to the generality of the 
foregoing power, such rules may provide for all or any of the matters 
which are required to be prescribed or to be provided for by rules. 
    
224 

‹ Prev All West Bengal acts Next ›