The West Bengal Land Holding Revenue Act, 1979

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act XLIV of 1979 
THE WEST BENGAL LAND HOLDING REVENUE 
ACT, 1979. 
[Passed by the West Bengal Legislature.] 
[Assent of the President was first published in the Calcutta Gazette, 
Extraordinary, of the 16th April, 1980.] 
Nest Ben. 
Act XXXIII 
of l9:51. 
[16th April, 1980.] 
An. Act to provide for levy of revenue on land holdings in the State of 
West Bengal. 
WHEREAS it is expedient to rationalise and improve the system of 
revenue on land holdings in the interest of proper implementation of 
comprehensive measures for land reform in the State with a view to 
providing incentives for increased production and ensuring proper 
distribution of material reasources for social and economic welfare; 
It is hereby enacted in the Thirtieth Year of the Republic of India, by 
the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Land Holding 
Revenue Act, 1979. 
(2) It extends to the whole of West Bengal except the areas described 
in Schedule Ito the Calcutta Municipal Act, 1951. 
(3) It shall come into force on such date and in such district as the State 
Government may, by notification in the Official Gazette, appoint and 
different dates may be appointed for different districts. 
2. In this Act, unless the context otherwise requires,— 
(a) "agricultural year" means the 'Bengali Year' commencing 
on the first day of Baisakh and ending with the last day of 
Chaitra of the same year; 
(b) "appointed day", in relation to a district, means the date on 
which this Act comes into force in that district; 
(c) "area" means a tract comprising a district or any part thereof 
or any special class of lands within the district which may not 
be contiguous as may be determined by the prescribed 
authority; 
Short title, 
extent and 
commence-
ment. 
Definitions. 
355 
The West Bengal Land Holding Revenue Act, 1979. 
[West Ben. Act 
State Rating 
Board. 
(Section 3.) 
(d) "assessing authority" means the authority appointed under 
section 9; 
(e) "Board" means the State Rating Board constituted under 
section 3; 
(f) "family" in relation to a raiyat shall have the same meaning 
as defined in clause (c) of section 14K of the West Bengal 
Land Reforms Act, 1955; 
(g) "land holding" means total land of every description held by 
a raiyat; 
Explanation.—In this clause, the expression "raiyat" 
shall include the members of his family; 
(h) "notification" means a notification published in the Official 
Gazette; 
(i) "prescribed" means prescribed by rules made under this Act; 
(j) "prescribed authority" means an authority appointed by the 
State Government by notification for the purposes of this Act; 
(k) "raiyat" means a person or an institution holding land for any 
purpose including non-agricultural land; 
(1) "rateable value of an area" means the rateable value as 
determined in accordance with the provisions of this Act; 
(m) "region" means an area or a number of areas notified by the 
State Government as a region for the purposes of this Act; 
(n) "Regional Board" means a Regional Rating Board constituted 
under section 4; 
(o) "revenue" means whatever is lawfully payable by a raiyat 
under the provisions of this Act in respect of his land 
holdings; 
(p) "revenue of land holding" means the amount of revenue 
determined on the basis of the rateable value of the area in 
which the land holding is situated; 
(q) "Schedule" means the Schedule appended to this Act. 
3. (1) The State Government shall, by notification, constitute a 
Board to be called the State Rating Board consisting of a Chairman and 
other members not exceeding four. 
(2) The qualifications and the terms and conditions of service of the 
Chairman and other members of the Board shall be such as may be 
prescribed. 
West Ben. 
Act X of 
1956. 
356 
The West Bengal Land Holding Revenue Act, 1979. 
XLIV of 1979.] 
(Sections 4-7.) 
4. (1) The State Government shall, by notification, constitute a 
Regional Rating Board for a region. Each Regional Board shall consist of 
a Chairman and other members not exceeding four. 
(2) The qualifications and the terms and conditions of service of the 
Chairman and other members of a Regional Board shall be such as may be 
prescribed. 
5. A Regional Board shall— 
(a) assess the rateable value or values for the area or areas within 
the region on the basis of ten per cent. of the market value of 
land in the area to be determined in such manner as may be 
prescribed; 
(b) prepare statements of rateable values for different areas 
within its jurisdiction and publish such statements in the area 
concerned in the prescribed manner inviting objections, if 
any, from interested persons to the assessment of rateable 
value or values within such period as may be prescribed; 
(c) consider the objections received by it and after causing such 
enquiry as may be necessary, determine the rateable value 
which may be fixed for each area and submit the same for 
consideration of the State Rating Board. 
6. The Board, on receipt of the report of the rateable value of an area 
from a Regional Board, shall consider the same and may approve the 
rateable value determined by a Regional Board with or without any 
modification or may require a Regional Board to review its determination 
after taking into account any relevant information which the Board may 
communicate or which, in the opinion of the Board, it may be expedient 
for the Regional Board to ascertain relating to the rateable value. Before 
arriving at any such finding, the State Rating Board may, if it thinks 
necessary to do so, consider any representation in writing that may be 
made to it, and may give any interested raiyat an opportunity of being 
heard on the correctness or otherwise of the rateable value for any area 
determined by a Regional Board. 
7. The rateable value for each area as approved shall be published in 
the Official Gazette and also in the area concerned in the manner prescribed 
and such rateable value shall remain in force for a period of five years from 
the date of publication of the same in the Official Gazette: 
Provided that the State Government may, if it considers fit, extend the 
period of validity of the rateable values by such further period or periods 
as may be deemed necessary, so, however, that the total period of validity 
of such rateable value shall not exceed ten years. 
Regional 
Rating 
Board. 
Functions of 
a Regional 
Rating 
Board. 
Functions of 
the State 
Rating 	 • 
Board. 
Publication 
and duration 
of rateable 
values. 
357 
The West Bengal Land Holding Revenue Act, 1979. 
[West Ben. Act 
(Sections 8-10.) 
Levy and 
collection of 
revenue on 
land 
holding. 
Assessing 
authority. 
Furnishing 
of return. 
8. (1) Save as otherwise provided in this Act, there shall be levied 
and collected for every agricultural year an amount of revenue calculated 
on the total rateable value of the land holding of a raiyat at the rate or rates 
specified in the Schedule. 
(2) Notwithstanding anything conta ned in sub-section (1) the revenue 
shall not be levied or collected— 
(a) in a case where the total rateable value of a land holding of a 
raiyat does not exceed five thousand rupees; or 
(b) in respect of any land holding of the Central Government, 
State Government, any local authority or any institution as 
the State Government may, by notification, specify in this 
behalf. 
9. (1) The State Government shall, for the purposes of this Act, by 
notification appoint assessing authority or authorities consisting of such 
officer or officers as the State Government may think fit. 
(2) The State Government shall specify the area or areas over which 
an assessing authority shall exercise jurisdiction. 
(3) An assessing authority shall assess the revenue payable by a 
raiyat, in respect of his land holding in accordance with the provisions of 
this Act and the rules made thereunder. 
10. (1) In every case where the extent of the land holding of a raiyat 
is four acres or more, such raiyat shall, within sixty days from the 
appointed day, furnish to the assessing authority a return of his land 
holding stating the total land containing such other particulars as may be 
prescribed. 
(2) If the extent of a land holding having an area of less than four acres 
on increase becomes equal to or more than four acres on any day after the 
appointed day, the rayat shall, within sixty days from that date, furnish 
such return. 
(3) The assessing authority may, on the application of the raiyat, 
extend the date referred to in sub-section (1) for furnishing the return by 
a period not exceeding thirty days in aggregate. 
(4) Where the land holding of a raiyat is located within the jurisdiction 
of two or more assessing authorities he shall furnish the return with the 
assessing authority within whose jurisdiction the major part of his land 
holding is situated with intimation to the other assessing authority or 
authorities, and the assessing authority with whom the return is filed shall 
take all subsequent proceedings in respect of the return to the exclusion of 
the other assessing authorities. 
358 
The West Bengal Land Holding Revenue Act, 1979. 
XLIV of 1979.] 
(Section 11.) 
(5) Where the extent of the land holding of a raiyat within the 
jurisdiction of each assessing authority is the same, the raiyat shall furnish 
the return to any one of the assessing authorities with intimation to the 
other assessing authorities, and the assessing authority to whom the return 
is furnished shall take all subsequent proceedings in respect of such return 
to the exclusion of the other assessing authorities. 
(6) Whenever there has been any change in the land holding of any 
raiyat every such raiyat shall, within sixty days from the commencement 
of the agricultural year following the year in which such change has taken 
place, furnish a fresh return in the prescribed manner. 
(7) If any raiyat discovers any omission or other error in any return 
furnished by him, he may furnish a revised return at any time before the 
assessment is made, but such revised return shall not be filed more than 
once. 
(8) Where no return has been filed by a raiyat and in the opinion of the 
assessing authority the extent of the land holding is four acres or more, it 
may require the raiyat, by giving a notice in the prescribed form, to file a 
return of his land holding within a period of sixty days from the date of 
receipt of such notice. 
11. (1) Where a return is furnished under section 10, the assessing 
authority shall examine the return and make such enquiry as it considers 
necessary, and if it is satisfied that the particulars mentioned therein are 
correct and complete, it shall, by order in writing, make the assessment and 
determine the amount of revenue payable by the raiyat. 
(2) If no return is furnished by any raiyat liable to furnish such return 
or if the assessing authority has reason to believe that the return furnished 
by a raiyat is incorrect or incomplete, the assessing authority shall make 
the assessment to the best of its judgement in such manner as may be 
prescribed and determine the amount of revenue payable by such raiyat: 
Provided that no assessment under this sub-section shall be made 
without giving the raiyat a reasonable opportunity of being heard. 
(3) In a case where the assessment has been completed and the 
assessing authority has reason to believe that there has been under 
assessment of revenue by reasons of omission or failure on the part of a 
raiyat to furnish a return under section 10 or to disclose fully and truly all 
material facts, the assessing authority may, on its own motion, revise such 
assessment within a period of four years following the year in which the 
assessment was made, after giving the raiyat a reasonable opportunity of 
being heard. 
Determina-
tion of 
revenue. 
359 
The West Bengal Land Holding Revenue Act, 1979. 
[West Ben. Act 
(Sections 12-14.) 
Change in 
revenue. 
Time and 
manner for 
payment of 
revenue. 
Penalty for 
default. 
12. (1) When the land holding of a raiyat increases due to 
amalgamation, inheritance, gift, purchase, accretion or otherwise, the 
revenue payable for the increased land holding shall, with effect from the 
commencement of the agricultural year following the year of increase, be 
increased by an amount being the difference between the revenue payable 
in accordance with the Schedule before the commencement of the 
agricultural year following the year of increase, and the revenue so payable 
on the whole of the increased land holding after such commencement. 
(2) When the land holding of a raiyat decreases due to transfer, 
partition, subdivision or compulsory acquisition by the Central or State 
Government or otherwise, the revenue payable for the decreased land 
holding shall, with effect from the commencement of the agricultural year 
following the year of decrease, be decreased by an amount being the 
difference between the revenue payable in accordance with the Schedule 
before the commencement of such agricultural year, and the revenue so 
payable on the balance of the decreased land holding after such 
commencement. 
13. (1) Every raiyat shall pay the revenue and penalty, if any, under 
this Act in such manner and at such time as may be prescribed. 
(2) A receipt shall be given in the prescribed form for any money paid 
or recovered under this Act. 
14. When any raiyat is in default in making payment of any amount 
due on account of revenue, the assessing authority may, if it is satisfied that 
the default has been made without reasonable cause, by order direct that, 
in addition to the amount due, a sum calculated on the basis of such per 
cent. of the amount of revenue in arrear as may be determined by the 
assessing authority in accordance with the following table shall be recovered 
from the raiyat, by way of penalty for each agricultural year of default or 
any part thereof, as may be prescribed:— 
In the case of any land holding of a raiyat total rateable value of 
which— 
(a) exceeds Rs. 5,000, 	 Not less than five per cent. and not 
but does not exceed 
Rs. 6,000 
(b) exceeds Rs. 6,000, 
but does not exceed 
Rs. 10,000 
(c) exceeds Rs. 10,000 
more than ten per cent. 
of the amount of revenue in arrear. 
Not less than fifteen per cent. and 
not more than twenty-five per cent. 
of the amount of revenue in arrear. 
Not less than forty per cent. and not 
more than fifty per cent. of the 
amount of revenue in arrear. 
360 
The West Bengal Land Holding Revenue Act, 1979. 
XLIV of 1979.1 
(Sections 15, 16.) 
15. (1) Any revenue or part thereof, or any penalty or part thereof, 
which is not duly paid in the prescribed manner shall be deemed to be in 
arrear. 
(2) All arrears of revenue and penalty or part of revenue and penalty 
shall be deemed to be public demand payable to the Collector and shall, 
subject to such rules as may be made in this behalf, be recoverable under 
Ben. Act 111 	 the Bengal Public Demands Recovery Act, 1913. 
of 1913. 
16. (1) Any raiyat aggrieved by any assessment of revenue made or 
any penalty imposed upon him under this Act may appeal to the appellate 
authority specified in sub-section (2) in such manner and within such time 
as may be prescribed: 
Provided that no appeal shall lie against the fixation or revision of the 
rateable value of an area. 
(2) An appeal under sub-section (1) shall lie to any officer superior in 
rank to the assessing authority specially empowered in this behalf by the 
State Government. 
(3) The appeal shall lie on one or more of the following grounds:— 
(a) when it is an appeal against assessment of revenue— 
(i) that the rateable value adopted for the purpose of 
assessment is not the rateable value fixed for the 
particular area in which the land is situated, or 
(ii) that the extent of land held by the appellant is less than 
what has been calculated for the purpose of assessment, 
or 
(iii) that any land or any portion thereof is not held by the 
appellant, 
(b) when the appeal is against an order imposing penalty— 
(i) that no reasonable opportunity of being heard was given 
to the appellant, or 
(ii) that the cause shown by him should have been deemed 
sufficient for condonation of default in making payment 
of the revenue, or 
(iii) that there was no default in making payment of the 
revenue, or 
(iv) that the amount of the penalty is such as would cause 
undue hardship to the appellant. 
Procedure 
for recovery 
of arrear 
revenue. 
Appeal. 
361 
The West Bengal Land Holding Revenue Act, 1979. 
[West Ben. Act 
Correction 
of bona fide 
mistakes in 
assessment. 
Bar of suits 
in Civil 
Courts. 
Penalty. 
Refunds. 
(Sections 17-20.) 
(4) In disposing of any appeal, the appellate authority may— 
(a) confirm, reduce, enhance or annul the assessment of revenue 
or penalty; 
(b) set aside the assessment of revenue or the penalty and direct 
the assessing authority to make fresh assessment of revenue 
or fresh imposition of penalty or both after such enquiry as 
may be directed. 
(5) An appellate authority may, for sufficient cause, make an order 
staying realisation of revenue at the rate assessed or penalty imposed till 
disposal of the appeal. 
(6) An appellate authority shall, on an appeal being disposed of, send 
a copy of its order to the appellant and the assessing authority. 
17. An assessing authority or an appellate authority on its own motion 
may, at any time, correct any bona fide mistake in the assessment. 
18. Except as otherwise provided in this Act, the decision of any 
authority appointed under this Act shall be final and no Court shall have 
jurisdiction to decide or deal with any question which by or under this Act 
has been decided or may be or is required to be decided or dealt with by 
the authorities or officers appointed under this Act. 
19. (1) Any person who— 
(a) fails to submit a return as required under section 10; or 
(b) knowingly furnishes incorrect or incomplete return or 
information; or 
(c) obstructs the assessing authority, or any person or authority 
appointed under this Act, in the exercise of it or his power and 
duties, 
shall be punishable with simple imprisonment which may extend to one 
year or with fine which may extend to one thousand rupees or with both. 
(2) All offences pubnishable under this Act shall be non-cognizable 
and bailable. 
(3) No Court shall take cognizance of any offence punishable under 
this Act except on the complaint made by or with the previous sanction of 
such authority being an officer of the State Government as may be 
prescribed. 
20. (1) Where as a result of any order passed in appeal or revision or 
for any other reason, refund of any amount becomes due to any person such 
amount shall be refunded to him in such manner as may be prescribed. 
362 
The West Bengal Land Holding Revenue Act, 1979. 
XLIV of 1979.] 
(Sections 21-26.) 
45 of 1860. 
\Vest Ben .  
Act X of 
1956. 
(2) Where any refund is due under this Act, the assessing authority 
may, in lieu of payment of the refund, set off the amount to be refunded, 
or any part thereof against the revenue or penalty remaining payable by 
the raivat to whom the refund is due. 
21. The State Government may, by notification, remit wholly or in Power to 
part for such period as may be specified therein the revenue or penalty or remit.  
both, payable by a raiyat in respect of his land holding falling within an 
area or areas affected by drought, flood or other natural calamities. 
22. Every person appointed or discharging any function under this Persons to 
be deemed 
Act shall be deemed to be a public servant within the meaning of section to be public 
21 of the Indian Penal Code. 	 servants. 
23. The provisions of this Act shall have effect notwithstanding Act to 
override 
anything contained in any other law for the time being in force or in any other laws. 
contract, custom or usage or any judgment, decree, award or decision of 
any Court or any Tribunal or any authority to the contrary. 
24. No suit, prosecution or other legal proceeding shall lie against the indemnity. 
Board, a Regional Board, any authority or person for anything which is in 
good faith done or intended to be done in pursuance of this Act or the rules 
made thereunder. 
25. (1) The State Government may make rules for carrying out the Power to 
make rules. 
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 that 
may be or is required to be prescribed or made by rules. 
26. (1) With effect from the date of coming into force of this Act in 
any district, the following amendments to the West Bengal Land Reforms 
Act, 1955 shall be deemed to have been made— 
(a) in clause (6) of section 2, the words "and treated as a unit 
for assessment of revenue" be omitted; 
(b) clause (11) of section 2 be omitted; 
(c) sub-section (1) of section 11 be omitted; 
(d) Chapter IV be omitted. 
(2) Notwithstanding the amendments mentioned in sub-section (1), 
any proceedings pending on the date of such coming into force of this Act 
before any authority appointed under the said Act or any Court shall be 
continued and disposed of as if this Act had not come into force in that 
district. 
Amend-
ments and 
savings. 
363 
Repeal and 
savings. 
The West Bengal Land Holding Revenue Act, 1979. 
[West Ben. Act XLIV of 1979.] 
(Section 27 and the Schedule.) 
27. (1) With effect from the date of coming into force of this Act in 
any district, such provisions of the West Bengal Non-Agricultural Tenancy 
Act, 1949, as are repugnant to the provisions of this Act, shall cease to have 
effect in that district. 
(2) Notwithstanding the provisions of sub-section (1), any proceeding 
pending on the date of such coming into force before any authority 
appointed under the said Act or before any Court shall be continued and 
disposed of as if this Act had not come into force in that district. 
THE SCHEDULE. 
(See section 8.) 
Rate of revenue on land holding. 
In case of any land holding— 
(a) on the first Rs. 5,000 of the total 
rateable value 	 Nil. 
(b) on the next Rs. 1,000 of the total 
rateable value 	 2 paise in the rupee. 
(c) on the next Rs. 1,000 of the total 
rateable value 	 3 paise in the rupee. 
(d) on the next Rs. 3,000 of the total 
rateable value 	 4 paise in the rupee. 
(e) on the next Rs. 3,000 of the total 
rateable value 	 5 paise in the rupee. 
(f) on the next Rs. 3,000 of the total 
rateable value 	 6 paise in the rupee. 
(g) on the balance of the total 
rateable value 	 . . 8 paise in the rupee. 
West Ben. 
Act XX of 
1949. 
364 

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