The West Bengal Central Valuation Board Act, 1978

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act LVII of 1978 
THE WEST BENGAL CENTRAL VALUATION BOARD 
ACT, 1978. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 5th February, 1979.] 
[5th February, 1979.] 
West Ben. Act 
XXXIII of 
1951. 
West Ben. Act 
XVIII of 
1955. 
An Act to provide for a Central Valuation Board and Valuation 
Authorities for the purpose of valuation of lands and buildings 
in West Bengal. 
WHEREAS it is expedient to establish a Central Valuation Board 
and Valuation Authorities for the purpose of valuation of lands and 
buildings in West Bengal; 
It is hereby enacted in the Twenty-ninth Year of the Republic of 
India, by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Central Valuation 
Board Act, 1978. 
(2) It extends to the whole of West Bengal. 
(3) It shall come into force in such area and on such date as 
the State Government may, by notification, appoint and different 
dates may be appointed for different areas. 
2. (1) In this Act, unless there is anything repugnant in the 	 Definitions.  
subject or context,— 
(a) "Authority" means a Valuation Authority constituted 
under section 27; 
(b) "Board" means the Central Valuation Board 
established under section 4; 
(c) "Calcutta" means Calcutta as defined in the Calcutta 
Municipal Act, 1951; 
(d) "Chandernagore" means Chandernagore as defined 
in the Chandernagore Municipal Act, 1955; 
Short title, 
extent and 
commence-
ment. 
241 
The West Bengal Central Valuation Board Act, 1978. 
[West Ben. Act 
Act to 
override other 
laws. 
Establishment 
of the Board. 
(Sections 3,4.) 
(e) "Commissioners of a municipality" includes a notified 
area authority; 
(f) "Corporation" means the Corporation of Calcutta 
and includes the Municipal Corporation of 
Chandernagore; 
"Fund" means the Central Valuation Board Fund 
referred to in section 20; 
(h) "Garden Reach area" has the same meaning as in the 
Garden Reach Municipality Act, 1932; 
(i) "land or building" includes a holding; 
(j) "municipality" means a municipality constituted under 
the Bengal Municipal Act, 1932 and includes a 
notified area constituted under tthat Act and also 
Garden Reach area; 
(k) "notification" means a notification published in the 
Official Gazette; 
(I) "prescribed" means prescribed by rules made under 
this Act; 
(nt) "regulations" means regulations made under section 
29. 
(2) Words and expressions used in this Act but not defined 
shall have the same meaning as in the Bengal Municipal Act, 1932 
or the Calcutta Municipal Act, 1951, as the case may be. 
3. With effect from the date from which the valuation made by 
the Board under this Act becomes operative in any area, the 
provisions of the Bengal Municipal Act, 1932 or the Calcutta 
Municipal Act, 1951 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. (1) The State Government may, by notification, establish, for 
the purposes of this Act, a Board to be called the Central Valuation 
Board. 
(2) The Board shall be a body corporate with perpetual 
succession and a common seal and may sue or be sued in its 
Ben. Act. Ill 
of 1932. 
Ben. Act XV 
of 1932. 
242 
The West Bengal Central Valuation Board Act, 1978. 	 [West Ben. Act 
LVII of 1978.] 
(Sections 5,6.) 
corporate name and shall he competent to acquire, hold and dispose 
of any property, both movable and immovable, to enter into contracts 
and to do all things necessary for the purposes of this Act. 
5. (1) The Board shall consist of a Chairman and two other 
members to be appointed by the State Government. 
(2) The Chairman shall be a person who is or has been an 
officer of the State Government not below the rank of a Secretary. 
(3) Of the two other members— 
(a) one shall be a person who is or has been a member 
of the judicial service for not less than seven years 
and has experience in municipal affairs, and 
(b) the other shall be a person holding a degree in Civil 
Engineering and having knowledge and experience 
in the work of valuation and assessment for not less 
than seven years. 
(4) The Chairman and the other members of the Board 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. (1) The Board shall have a Secretary who shall be its chief 
executive officer. 
(2) The Secretary shall be appointed by the Board on such 
terms and conditions as the State Government may determine. 
(3) The Board may appoint such other officers and employees 
as it may consider necessary for the efficient performance of its 
functions: 
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 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. 
Members of the 
Board 
Officers and 
other staff. 
243 
The West Bengal Central Valuation Board Act, 1978. 
[West Ben. Act 
Employment of 
staff of the 
State Govern-
ment. 
Expenditure 
incurred on 
account of 
salaries and 
allowances. 
Determination 
of valuation 
and its 
duration. 
(Sections 7-9.) 
7. (1) The Board may take over and employ such staff of the 
State Government as the State Government may make available. 
(2) During the period of such employment all matters relating 
to pay, allowances, leave, retirement, pension, provident fund and 
all other terms and conditions of service of the staff so made 
available and taken over shall be regulated by the West Bengal 
Service Rules or such other rules on the subject as may, from time 
to time, be made by the State Government for its employees. 
(3) Subject to the provisions of sub-sections (2) and (4) 
every person so taken over and employed shall be subject to the 
provisions of this Act and the regulations. 
(4) All permanent Government employees taken over and 
employed under sub-section (1) shall have a lien on their post in the 
service of the State Government and the period of their service 
under the Board shall, on reversion to the service of the State 
Government, be counted for the purpose of their promotion, 
increments, pension and other matters relating to their service. 
8. The expenditure incurred by the Board for meeting the 
salaries and allowances of the Chairman, the other members, the 
Secretary and officers and employees serving under the Board shall 
be defrayed out of the fund. 
9. (1) The State Government shall, from time to time by 
notification, specify the area where, the general valuation of lands 
and buildings shall be made by the Board, in accordance with the 
provisions of the Bengal Municipal Act, 1932 or the Calcutta 
Municipal Act, 1951 or any other law for the time being in force in 
such area, as the case may be. 
(2) The valuation made by the Board shall become operative 
with effect from such date as the State Government may, by 
notification, appoint in this behalf and shall remain in force in 
respect of such area for a period of six years and may be revised 
thereafter at the termination of successive periods of six years: 
Provided that in Calcutta the valuation shall remain in force in 
such groups of Wards and for such period as may be prescribed and 
such valuation may be revised thereafter at the termination of 
Ben. Act XV of 
1932. 
West Ben. Act 
XXXIII of 
1951. 
244 
The West Bengal Central Valuation Board Act, 1978. 
LVII of 1978.] 
(Sections 10-11.) 
successive periods of six years from the expiry of the period so 
prescribed: 
Ben. Act. XV 
of 1932. Provided further that the valuation of lands or buildings in any 
area made in accordance with the provisions of the Bengal Municipal 
Act, 1932 or any other law shall remain in force for the period for 
which it was made under the Bengal Municipal Act, 1932 or any 
other law, as the case may be. 
(3) Notwithstanding anything contained in sub-sections (1) 
and (2), if during the currency of any period referred to in sub-
section (2), any new building is erected or an existing building is 
reconstructed or substantially altered or improved in any area, the 
Board may cause the entire premises to be valued or revalued and 
the valuation or revaluation so made shall remain in force for the 
unexpired portion of the period referred to in that sub-section. 
(4) The Corporation and the Commissioners of a municipality 
shall in each year and within such time as may be prescribed send 
to the Board a list of all new buildings erected and also all existing 
buildings reconstructed or substantially altered or improved within 
their respective jurisdiction. 
10. (1) When the valuation under section 9 of the lands and 
buildings in any area has been completed, the Board shall cause 
such valuation 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 a period of sixty days thereafter 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. When objections have been determined, the Board shall 
prepare a final valuation list, and shall give public notice of the 
Publication of 
the draft 
valuation list. 
Publication of 
final 
valuation list. 
245 
The West Bengal Central Valuation Board Act, 1978. 
[West Ben. Act 
Amendment of 
valuation list 
by Board 
Preparation of 
municipal 
assessment 
book and 
assessment list. 
Application for 
review. 
Review 
Committee. 
(Sections 12-15) 
place or places where such list may be inspected and the valuation 
recorded in the final valuation list shall, subject to the provisions of 
sections 14 and 15, be conclusive. 
12. 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. 
13. 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. (1) Any person who is dissatisfied with the amount assessed 
upon him or with the valuation of or assessment on land or building 
or who disputes his occupation of the land or building or his 
liability to be assessed may apply to the Board to review the amount 
of assessment or valuation or to exempt him from the assessment of 
rate. 
(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 in such manner as may be decided by the 
Review Committee constituted under section 15. 
(4) No application shall be entertained unless the amount of 
rate assessed on the basis of valuation determined under this Act 
has been paid before the application is filed. 
15. (1) The Review Committee shall consist of the Member of 
the Board referred to in clause (a) of sub-section (3) of section 5 
who shall be the President of the Committee, and where the matter 
relates to— 
West Ben. 
Act XXXIII of 
1951. 
Ben Act VI of 
1932. 
(a) any land or building in any Ward in Calcutta or 
Chandernagore, Councillor of that Ward; or 
246 
The West Bengal Central Valuation Board Act, 1978. 
LVII of 1978.] 
(Section 16.) 
(b) any land or building in any Ward in a municipality, 
the Commissioner of that Ward; or 
(c) any land or building in any area other than the areas 
mentioned in clauses (a) and (b), such person as the 
State Government may appoint, 
as the other member. 
(2) When the Corporation or the Commissioners of a 
municipality are superseded, the State Government shall appoint a 
person residing in the Ward to which the matter relates as the other 
member referred to in sub-section (1). 
(3) The Review Committee may confirm, reduce, enhance or 
annual the valuation, of land or building or the assessment and may 
direct fresh assessment to be made after such further enquiry as the 
Review Committee may direct. 
(4) If there is any difference of opinion between the members 
of the Review Committee, the matter shalt 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. 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, 
Owner and 
occupier to file 
statement. 
247 
The West Bengal Central Valuation Board Act, 1978. 
[West Ben. Act 
Production and 
inspection of 
accounts and 
documents. 
Power to enter 
and inspect. 
Corporation 
and municipali-
ties to make 
payment to the 
Board. 
(Sections 17-19.) 
(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. 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. 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. 
19. (1) The Corporation of Calcutta, the Municipal Corporation 
of Chandernagore, the Commissioners of a municipality or the local 
authority of any area, as the case may be, in respect of which 
notification under sub-section (1) of section 9 has been made, shall 
in each year pay to the Board such proportion of the expenditure 
incurred by the Board on account of the valuation and assessment, 
as the annual value of holdings in Calcutta, Chandernagore, the 
municipality or within the jurisdiction of the local authority, as the 
case may be, bears to the aggregate of the annual value of the total 
number of holdings in the concerned area. 
(2) The Board shall calculate the amount payable by the 
Corporation, the Commissioners of a municipality or the local 
authority under sub-section (1) and may require the concerned body 
to pay the amount within such time as may be prescribed. 
(3) If the amount is not paid within the prescribed time, the 
Board may refer the matter to the State Government and the State 
Government may pay the amount to the Board after deducting the 
same from any grant payable by the State Government to the 
Corporation, the Commissioners of the municipality or such local 
authority, as the case may be. 
West Ben. Act 
XXXIII of 
1951. 
Ben. Act. XV 
of 1932. 
248 
The West Bengal Central Valuation Board Act, 1978. 
LVII of 1978.] 
(Sections 20-24.) 
20. (1) The Board shall have a fund to be called the Central 
Valuation Board Fund to which shall be credited— 
(a) such moneys as may be paid to the Board by the 
Corporation, the Commissioners of municipalities 
and the local authorities under section 19, and 
(b) such other moneys as may be paid to the Board by 
the State Government or any other authority or agency. 
(2) All moneys received by the Board shall be deposited in 
the Reserve Bank of India or in one or more nationalised banks. 
21. The State Government may from time to time advance loans 
to the Board on such terms and conditions as the State Government 
may determine. 
22. (1) The Board shall have power to incur expenditure for 
carrying out the purposes of this Act. 
Fund of the 
Board. 
Loan to the 
Board. 
Expenditure 
and accounts. 
(2) The Board shall keep accounts of all receipts and 
expenditure in such form as may be prescribed. 
23. (1) The Board shall cause its accounts to be audited annually Audit. 
by an auditor to be appointed by the State Government and the 
auditor so appointed shall have the right to demand the production 
of books, accounts, documents and other papers of the Board. 
(2) As soon as its accounts have been audited the Board shall 
send a copy thereof together with a copy of the report of the auditor 
thereon to the State Government. 
(3) The Board shall comply with such directions as the State 
Government may, after perusal of the report of the auditor, think fit 
to issue in this behalf. 
(4) The Board shall pay out of the Fund such sum as may be 
determined by the State Government by way of fees for such audit. 
24. (1) The Board shall prepare each year in such form and Budget. 
within such time as may be prescribed a budget in respect of the 
financial year next ensuing, showing the estimated receipts and 
expenditure and shall forward a copy of the same to the State 
Government for approval. 
249 
The West Bengal Central Valuation Board Act, 1978. 
Penalty. 
Employmeent 
of staff. 
Valuation 
Authority. 
[West Ben. Act 
(Sections 25-27.) 
(2) The State Governmet may, in according such approval, 
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 Board an 
opportunity to express its views thereon within such period as may 
be prescribed. 
25. Any person who— 
(a) fails to file the statement referred to in section 16 within 
the prescribed period, or files a false statement, or 
(b) fails to produce the accounts, registers or documents or to 
furnish the information relating thereto when so required 
under section 17, 
shall be punishable with simple imprisonment which may extend to 
six months or with fine which may extend to one thousand rupees 
or with both and when the offence is a continuing one, with a daily 
fine not exceeding fifty rupees per day during the period of 
continuance of the offence. 
26. The Board may employ such members of the staff of the 
Corporation, Commissioners of the municipality or of any other 
local authority, as the case may be having jurisdiction over the area 
specified in the notification under sub-section (1) of section 9, 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. 
27. (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 
250 
The West Bengal Central Valuation Board Act, 1978. 
LVII of 1978.] 
(Section 27.) 
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 buildin6 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 shall mutatis mutandis apply 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 hears to the aggregate of the 
annual value of total number of holdings in the municipality or 
group of municipalities, as the case may be. 
251 
The West Bengal Central Valuation Board Act, 1978. 
[West Ben. Act 
(Section 27.) 
(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 in 
one or more nationalised banks. 
(12) All expenditure incurred by an Authority shall be defrayed 
out of the fund of such Authority. 
(13) Every Auhority 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. 
252 
The West Bengal Central Valuation Board Act, 1978. 
LVII of 1978.] 
(Sections 28,29.) 
(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 
Authorrity shall devolve upon such municipalities in 
the manner prescribed. 
28. (1) The State Government may, by notification, make rules 
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 may be or is required to he prescribed. 
29. (1) The Board may, with the previous approval of the State 
Government, make regulations consistent with the provisions of 
this Act and the rules made thereunder for carrying out the purposes 
of this Act. 
(2) The State Government may, in according such approval, 
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 Board an 
Ben. Act XV of 
1932. 
Power to make 
rules. 
Power to make 
regulations. 
253 
The West Bengal Central Valuation Board Act, 1978. 
[West Ben. Act LVII of 1978.] 
(Section 29.) 
opportunity to express its views thereon within such period not 
exceeding two months as may be specified by the State Government. 
(3) All regulations approved by the State Government shall 
be published in the Official Gazette. 
254 

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