The West Bengal Multi-storeyed Building Tax Act, 1975

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GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act XIX of 1975 
THE WEST BENGAL MULTI-STOREYED BUILDING TAX 
ACT, 1975. 
[Passed by the West Bengal Legislature.] 
[Assent of the President was first published in the Calcutta 
Gazette, Extraordinary, of the 30th May, 1975.] 
[30th May, 1975.] 
An Act to provide for the imposition of tax on multi-storeyed 
buildings in West Bengal. 
WHEREAS it is necessary to impose a tax on multi-storeyed buildings 
in West Bengal; 
It is hereby enacted in the Twenty-sixthYear of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Multi-storeyed Short title, 
Building Tax Act, 1975. 	 extent and 
commence- 
(2) It extends to the whole of West Bengal. 
mein.  (3) It shall come into force on such date as the State Government 
may, by notification in the Official Gazette, appoint. 
2. In this Act, unless there is anything repugnant in the subject or Definitions. 
context,— 
(a) "Commissioner" means the Commissioner of Multi-storeyed 
Building Tax appointed under sub-section (1) of section 4; 
(b) "covered space" means the floor space and includes the space 
of covered courtyard, gangway, garage, verandah, common 
service area and such other space as may be prescribed; 
(c) "multi-storeyed building" means a building on any land in an 
urban area consisting of five storeys and above constructed 
after the first day of April, 1969 and includes any building in • 
such area with less than five storeys constructed prior to that 
date but raised after that date to a level of five storeys and 
above; 
113 
The West Bengal Multi-storeyed Building Tax Act, 1975. 
[West Ben. Act 
(Section 3.) 
(d) "notification" means a notification published in the Official 
Gazette; 
(e) "owner" includes the person for the time being receiving the 
rent of any multi-storeyed building or any part thereof whether 
on his own account or as agent or trustee for any person or 
society or for any religious or charitable purpose, or as a 
receiver, or, who would so receive such rent if the multi-
storeyed building or part thereof were let to a tenant; 
(0 "prescribed" means prescribed by rules made under this kct; 
(g) "State Government" means the Government of the State of 
West Bengal; 
(h) "urban area" means such area as the State Government may, 
by notification, declare to be an urban area for the purposes of 
this Act; 
(i) "year" means a year beginning on the 1st day of April. 
Levy of tax. 	 3. (1) Notwithstanding anything to the contrary contained in any 
other law for the time being in force but subject to other provisions of 
this Act, there shall be charged and levied for every year a tax (hereinafter 
referred to as "the tax") on every multi-storeyed building. 
(2) The tax in respect of a multi-storeyed building shall be payable 
by the owner thereof to the State Government. 
(3) The tax shall be levied•at the rate of one rupee per square metre of 
covered space of the multi-storeyed building per year. 
(4) The tax shall not be levied on the following multi-storeyed 
buildings, namely:— 
(a) multi-storeyed buildings owned by the Central Government, 
the State Government, Government of any other State or any 
local authority; and 
(b) multi-storeyed buildings situated within the area to which the 
provisions of the Cantonments Act, 1924, apply. 	 2 of 1924. 
(5) The State Government may, by notification, exempt from the 
payment of the tax— 
(a) any multi-storeyed building or part thereof constructed by the 
Department of Housing of the Government of West Bengal or 
the West Bengal Housing Board, the Trustees for the 
Improvement of Calcutta or any other Statutory Body, 
comprising apartments, flats and tenements for sale or allotment 
to persons whose annual income does not exceed rupees twelve 
thousand, 
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The West Bengal Multi-storeyed Building Tax Act, 1975. 
XIX of 1975.] 
(Sections 4-8.) 
(b) any multi-storeyed building or part thereof owned by any 
diplomatic or consular mission of a foreign State, or 
(c) any multi-storeyed building or part thereof used for the purpose 
of any school, college or other educational or public charitable 
institution, hospital or dispensary. 
4. (1) For carrying out the purposes of this Act, the State Government Taxing 
may appoint a person to be the Commissioner of Multi-storeyed Building authorities. 
Tax, together with such other persons to assist him as the State 
Government may think fit and may specify the urban area or areas over 
which they shall exercise jurisdiction. 
(2) Persons appointed under sub-section (I) shall exercise such powers 
and perform such duties as may be required by or under this Act or the 
rules made thereunder. 
(3) All persons appointed under sub-section (1) shall be deemed 
45 of 1860 to be public servants within the meaning of section 21 of the Indian 
Penal Code. 
5. The assessment of the tax payable under this Act shall be made Assessment 
by the Commissioner in such manner as may be prescribed: 	 of tax.  
Provided that no assessment shall be made without giving the owner 
an opportunity of being heard. 
6. (1) The tax in respect of any multi-storeyed building shall be Manner of 
payable for the year in advance by the owner thereof in one instalment payment.  
within such time and in such manner as may be prescribed. 
(2) A receipt shall be given in the prescribed form for any money 
paid or recovered under this Act. 
7. (1) When the owner of any multi-storeyed building is in default Penalty for 
in making payment of any amount due on account of the tax, the default.  
Commissioner may, if he is satisfied that the default has been made 
without reasonable cause, by order direct that, in addition to the amount 
due, a sum not exceeding double the amount of the tax assessed shall be 
recovered from the owner by way of penalty. 
(2) The penalty shall be paid within such date as may be specified by 
the Commissioner. 
8. Any amount of the tax or penalty which has not been paid within 
the date within which it is to be paid, shall be recoverable as an arrear of 
land revenue. 
Recovery of 
tax and 
penalty. 
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The West Bengal Multi-storeyed Building Tax Act, 1975. 
[West Ben. Act 
(Sections 9-12.) 
Production 
and inspec-
tion of 
accounts 
and docu-
ments. 
9. The Commissioner may, subject to such conditions as may be 
prescribed, require the owner of any multi-storeyed building to produce 
before him any accounts, registers or documents or to furnish any 
information relating to the multi-storeyed building, as may be deemed 
necessary for the purposes of this Act, and the owner shall when so 
required produce such accounts, registers or documents before the 
Commissioner or furnish such information to him. 
10. The Commissioner or any person appointed under section 4 to 
assist the Commissioner when so authorised by the Commissioner may, 
after giving notice in the prescribed manner of his intention so to do, 
enter into any multi-storeyed building for the purposes of conducting survey 
and taking measurement or for the purpose of assessment of the tax. 
11. (1) Any person being aggrieved by any assessment made under 
this Act, or by an order passed under section 7 may appeal to such 
authority and within such time as may be prescribed. 
(2) No appeal shall lie unless half the amount of the tax assessed or 
penalty imposed or such part thereof as is admitted, whichever is higher, 
has been paid before the appeal is filed. 
(3) The appeal shall be filed in such manner, and shall be heard 
according to such procedure, as may be prescribed. 
(4) In disposing of any appeal the authority referred to in sub-section 
(1) may— 
(a) confirm, reduce, enhance or annul the assessment or the 
penalty; 
(b) set aside the assessment or the penalty and direct the 
Commissioner to make a fresh assessment after such further 
enquiry as may be directed. 
Penalty. 	 12. (I) Any person who— 
(a) obstructs or tries to prevent, the Commissioner or any person 
appointed under section 4 to assist the Commissioner, from 
entering into any multi-storeyed building or from conducting 
survey or taking measurement therein, or 
(b) fails to produce accounts, registers or documents when so 
required by the Commissioner, or 
(c) wilfully furnishes incorrect information, 
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. 
Power to 
enter and 
inspect. 
116 
The West Bengal Multi-storeyed Building Tax Act, 1975. 
XIX of 1975.] 
(Sections 13-15.) 
(2) No Court shall take cognizance of any offence under this Act or 
the rules made thereunder except with the previous sanction of the 
Commissioner, and no Court inferior to that of a Metropolitan Magistrate 
or a Judicial Magistrate of the first class shall try any such offence. 
(3) All offences under this Act shall be cognizable and bailable. 
13. Subject to such restrictions and conditions as may be prescribed, Delegation. 
the Commissioner may, by order in writing, delegate any of his powers 
under this Act to any person appointed under section 4 to assist him. 
14. No suit, prosecution or other legal proceedings shall lie against Indemnity. 
the Commssioner or the persons appointed under section 4 to assist him 
for anything which is in good faith done or intended to be done in 
pursuance of this Act or the rules made thereunder. 
15. (1) The State Government may, by notification, make rules for Power to 
carrying out the purposes of this Act. 	 make rules.  
(2) In particular, and without prejudice to the generality of the 
foregoing power, such rules may provide for all or any of the following 
matters, namely:— 
(a) the powers and duties of persons appointed under section 4; 
(b) the manner of assessment of the tax by the Commissioner; 
(c) the time within which and the manner in which the tax shall 
be payable; 
(d) the form of the receipt referred to in sub-section (2) of 
section 6; 
(e) the authority to whom and the time within which an appeal 
may be filed under sub-section (1) of section 11; 
(0 the manner of filing of appeal under sub-section (3) of section 
11 and the procedure of hearing of appeal; 
(g) the restrictions and conditions subject to which the 
Commissioner may delegate his powers under section 13; 
(h) any other matter which may be or is required to be prescribed 
under this Act. 
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