The West Bengal Multi-storied Building Tax Act, 1979

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act XVII of 1979 
THE WEST BENGAL MULTI-STOREYED 
BUILDING TAX ACT, 1979. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 24th September, 1979.] 
[24th September, 1979.] 
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 Thirtieth Year of the Republic of India, by 
the Legislature of West Bengal, as follows:- 
1. This Act may be called the West Bengal Multi-storeyed Building 
Tax Act, 1979. 
(2) It extends to the whole of West Bengal. 
(3) It shall be deemed to have come into force on the 1st day of July, 
1975. 
Short title, 
extent and 
commence-
ment. 
2. In this Act, unless there is anything repugnant in the subject or Definitions. 
context,— 
(a) "annual value" means annual value per square metre of the 
covered space of any multi-storeyed building or part thereof 
as determined under section 6; 
(b) "Commissioner" means the Commissioner of Multi-storeyed 
Building Tax appointed under sub-section (1) of section 4; 
(c) "covered space" means the total floor area excluding the 
thickness of walls and includes the space of covered courtyard, 
gangway, garage, verandah, common service area and such 
other space as may be prescribed; 
(d) "multi-storeyed building" means a building on any land in an 
urban area consisting of five storeys and above; 
(e) "notification" means a notification published in the Official 
Gazette; 
199 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
[West Ben. Act 
(Section 3.) 
(f) "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 or guardian 
for any person or society or for any religious or charitable 
purpose, or as a receiver or administrator appointed by or 
under the order of any Court in respect of such building, or 
who would so receive such rent if the multi-storeyed building 
or part therof were let to a tenant; 
Explanation 1.—A member of a co-operative society 
to whom a multi-storeyed building or part thereof is allotted 
or leased under a house building scheme of the society 
shall be deemed to be the owner of that building or part 
thereof. 
Explanation 11.—If any person holds any multi-storeyed 
building or part thereof under a lease or an agreement for sale 
or any other document pursuant to which possession has been 
obtained, such person shall be deemed to be the owner of that 
building or part thereof. 
(g) "person" includes an individual, a family, a firm, a company, 
or an association or body of individuals, whether incorporated 
or not; 
Lavy of tax. 
(h) "prescribed" means prescribed by rules made under this Act; 
(i) "State Government" means the Government of the State of 
West Bengal; 
(j) "urban area" means such area as the State Government may, 
having regard to its location, population and such other 
relevant factors as the circumstances of the case may require, 
by notification, declare to be an urban area for the purposes 
of this Act; 
(k) "year" means a year beginning on the 1st day of April. 
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. 
200 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
XVII of 1979.] 
(Section 3.) 
(3) The tax shall be levied per year or part thereof on the covered space 
of any multi-storeyed building or part thereof at the rates specified 
below:— 
I. 	 (i) where the annual value 	 . . Fifty paise per square 
does not exceed Rs. 30 	 metre. 
per square metre. 
(ii) where the annual value 	 .. Rupees one per square 
exceeds Rs. 30 but does 	 metre. 
not exceed Rs. 60 per 
square metre. 
(iii) where the annual value 	 . Rupees two per square 
exceeds Rs. 60 but does 	 metre. 
not exceed Rs. 100 per 
square metre. 
(iv) where the annual value 
exceeds Rs. 100 but does 
not exceed Rs. 150 per 
square metre. 
(v) where the annual value 	 . Rupees four per square 
exceeds Rs. 150 per 	 metre. 
square metre. 
II. In the case of a multi-storeyed building or part thereof used for 
commercial or industrial purposes, the amount of tax computed in 
accordance with the preceding provisions of this sub-section shall be 
increased by fifty per cent. 
Explanation.—For the purpose of this Act— 
(a) "commercial purpose" means the use of any multi-storeyed 
building or part thereof for the purpose of carrying on any 
trade or business or for running an office in relation thereto; 
(b) "industrial purpose" means the use of any multi-storeyed 
building or part thereof for carrying on any manufacturing 
63 of 1948. 	 process as defined in the Factories Act, 1948 or for running 
an office in relation thereto. 
(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; 
(b) multi-storeyed buildings situated within the area to which 
2 of 1924. 	 the provisions of the Cantonments Act, 1924, apply; and 
. . Rupees three per square 
metre. 
201 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
[West Ben. Act 
Taxing 
authorities. 
Annual 
value. 
Determina-
tion of 
annual value 
of multi-
storeyed 
building. 
(Sections 4-6.) 
(c) any multi-storeyed building or part thereof owned by any 
diplomatic or consular mission of a foreign State. 
(5) The State Government, if it considers expedient so to do, may, by 
notification, exempt any multi-storeyed building or part thereof from the 
liability to pay the tax under this Act if it is satisfied that such multi-
storeyed building or part thereof is being used for the purpose of any 
school, college, hospital or other educational or charitable institution or 
for the benefit of any philanthropic institution: 
Provided that the State Government may, at any time, resind or modify 
any such notification. 
4. (1) For carrying out the purposes of this Act, the State 
Government shall appoint a person to be the Commissioner of Multi-
storeyed Building Tax. 
(2) The State Government may appoint or may empower the 
Commissioner to appoint such other persons (with such designations) to 
assist the Commissioner and specify the urban area or areas over which 
such persons shall exercise jurisdiction under this Act. 
(3) The Commissioner and the persons appointed under sub-section 
(2) shall exercise such powers and perform such duties as may be required 
by or under this Act or the rules made thereunder. 
(4) All persons appointed under sub-sections (1) and (2) shall be 
deemed to be public servants within the meaning of section 21 of the Indian 
Penal Code. 
5. Where the annual value of any multi-storeyed building or part 
thereof has been computed by a municipal corporation or a municipality 
or any other local authority under the provisions of any law for the time 
being in force for the purposes of levying municipal or local tax, that 
computation divided by the covered space of such multi-storeyed building 
or part thereof, as the case may be, shall be the annual value for the 
purposes of this Act and if such computation has not been made, the annual 
value shall be deemed to be the gross annual rent at which the multi-
storeyed building or part thereof might be reasonably expected to let from 
year to year less an allowance of ten per cent. for the cost of repairs and for 
all other expenses necessary to maintain the building or part thereof in a 
state to command such gross rent divided by the covered space of such 
multi-storeyed building or part thereof, as the case may be. 
6. For the purpose of this Act, the annual value under section 5 shall 
be determined in the manner prescribed by the Commissioner or by any 
person appointed under sub-section (2) of section 4. 
45 of 1860. 
202 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
XVII of 1979.] 
(Sections 7-11.) 
7. The assessment of the tax payable under this Act shall be made by 
the Commissioner or by any person appointed under sub-section (2) of 
section 4 in such manner as may be prescribed: 
Provided that no assessment shall be made without giving the owner 
an opportunity of being heard. 
8. (1) The tax in respect of any multi-storeyed building shall be 
payable for the year in advance by the owner thereof in one instalment 
within such time and in such manner as may be prescribed. 
(2) In the case of death of an owner, his legal representative shall be 
liable to pay out of the estate of the deceased to the extent to which the 
estate is capable of meeting the charge the tax assessed as payable by such 
deceased, or any tax which would have been payable by him under this Act 
if he had not died. 
Explanation.—The legal representative of the deceased shall, for the 
purposes of this Act, be deemed to be an owner. 
(3) A receipt shall be given in the prescribed form for any money paid 
or recovered under this Act. 
Assessment 
of the tax. 
Manner of 
payment. 
9. (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. 
10. Any amount of the tax or penalty which has not been paid within Recovery of 
and the date by which it was to be paid, shall be recoverable as an arrear of land tax
penalty. 
revenue. 
11. The Commissioner or any person appointed under sub-section (2) 
of section 4 may, subject to such conditions as may be prescribed, require 
the owner to produce before him any accounts, registers or documents or 
to furnish any information relating to the multy-storyed building as may 
be deemed necesssary for the purposes of this Act, and the owner shall, 
when so required, produce such accounts, registers or documents before 
the Commissioner or any person appointed under sub-section (2) of 
section 4 or furnish such information to him. 
203 
Production 
and 
inspection 
of accounts 
and 
documents. 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
[West Ben. Act 
(Sections 12-14.) 
Power to 
enter and 
inspect. 
Appeal. 
Offences 
and 
penalties. 
12. The Commissioner or any person appointed uder sub-section (2) 
of section 4 may, after giving notice in the prescribed manner of his 
intention so to do, enter into any multi-storeyed building for conducting 
survey and taking measurement for the purpose of assessment of the tax. 
13. (I) Any person being aggrieved by any assessment of tax made 
under this Act or by an order passed under section 9 may appeal to such 
authority, within such time and on payment of such fees as may be 
prescribed: 
Provided that the fees shall, in no case, exceed rupees one hundred. 
(2) No appeal shall lie unless half the amount of the tax assessed or the 
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 an appeal the authority referred to in sub-section (I) 
may— 
(a) confirm, modify or set aside the tax assessed or the penalty 
imposed, or 
(b) set aside the assessment of tax and direct the Commissioner 
or any person appointed under sub-section (2) of section 4, 
as the case may be, against whose decision the appeal has 
been preferred, to make a fresh assessment of tax after such 
further enquiry as may be directed. 
14. (1) Any person who— 
(a) obstructs or tries to prevent, the Commissioner or any 
person appointed under sub-section (2) of section 4, from 
entering into any multi-storeyed building or from conducting 
servey or taking measurement therein, or 
(b) fails to produce accounts, registers or documents when so 
required by the Commissioner or any person appointed 
under sub-setion (2) of section 4, 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. 
(2) No court shall take cognizance of any offence under this Act 
or any rule 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. 
204 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
XVII of 1979.] 
(Sections 15-19.) 
(3) All offences under this Act shall be cognizable and bailable. 
15. 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 sub-section (2) of section 4. 
16. No suit, prosecution or other legal proceedings shall lie against the 
Commissioner or the persons appointed under sub-section (2) of section 
4 for anything which is in good faith done or intended to be done in 
pursuance of this Act or the rules made thereunder. 
17. Subject to such rules as may be made by the State Government in 
this behalf, the Commissioner or any authority prescribed in this behalf 
may, upon application, revise any assessment made or order passed by 
the Commissioner or by a person appointed under sub-section (2) of 
section 4: 
Provided that an application for revision shall be accompanied by such 
fees (not exceeding rupees one hundred) as may be prescribed: 
Provided further that no revision shall lie if the applicant has filed an 
appeal in the first instance under section 13 and such appeal has been 
disposed of by the prescribed authority. 
Indemnity. 
Revision. 
18. The Commissioner or any person appointed under sub-section (2) Rectification 
of section 4 may on application made by the owner within one year, or of of mistake.  
his own motion within four years from the date of the order, rectify any 
arithmetical or clerical error in any order passed by him: 
Provided that no such rectification having the effect of enhancing an 
assessment or reducing a refund, as the case may be, shall be made unless 
the owner has been heard or has been given a reasonable opportunity of 
being heard. 
19. ( I ) Where as a result of any order passed in appeal or other Refunds. 
proceedings under this Act refund of any amount becomes due to the 
owner, such amount shall be refunded to him in such manner as may be 
prescribed. 
(2) Where any refund is due under this Act the Commissioner may in 
lieu of payment of the refund set off the amount to be refunded or any part 
of that amount against the sum, if any, remaining payable under this Act 
by the person to whom refund is due after giving an intimation in writing 
to such person of the action proposed to be taken under this section. 
205 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
[West Ben. Act 
(Sections 20-24.) 
Bar of suits 
in civil 
courts. 
Power to 
take 
evidence. 
Manner of 
assessment 
in case of 
short levy. 
Computation 
of period of 
limitation. 
Power to 
make rules. 
20. Except as otherwise provided in this Act, the decision of the 
Commissioner or any person appointed under sub-section (2) of section 
4 shall be final and no civil court shall have jurisdiction to decide or deal 
with any question which by or under this Act is required to be decided or 
dealt with by the Commissioner or any person appointed under sub-
section (2) of section 4. 
21. The Commissioner and the persons appointed under sub-
section (2) of section 4 shall, for the purposes of this Act, have the same 
powers as are vested in a Civil Court under the Code of Civil Procedure, 
1908, when trying a suit in respect of the following matters, namely:— 
(a) enforcing the attendance of any person and examining him on 
oath or affirmation; 
(b) compelling the production of documents; and 
(c) issuing commissions for the examination of witness. 
22. (1) where it appears to the Commissioner that the tax under this 
Act has been short-levied through inadvertance, error or misconstruction 
on the part of the Commissioner or through any mis-statement of the 
owner or for any other reason, the Commissioner shall issue a notice 
directing the owner to produce or cause to be produced the books of 
account and other documents relevant for the purpose of examination for 
determining the amount of short levy and fixing a date not less than ten 
days from the date of notice for preferring objections and adducing 
evidence in support thereof. 
(2) On the day specified in the notice issued under sub-section (1), or 
as soon thereafter as may be, after hearing such evidence as the owner may 
produce and such other evidence as the Commissioner may require on 
specified points and after taking into account all relevant materials, the 
Commissioner shall complete the assessment and determine the amount of 
tax short-levied under section 7. 
23. In computing the period of limitation prescribed for an appeal or 
revision under this Act, the time required for obtaining the certified copy 
of the order against which the relief is sought for, shall be excluded. 
24. (1) The State Government may, by notification, make rules for 
carrying out the purposes of this Act. 
(2) In paticular, 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 be prescribed or made by rules. 
5 of 1908. 
206 
The West Bengal Multi-storeyed Building Tax Act, 1979. 
XVII of 1979.] 
West Ben. 
Act XIX of 
1975. 
West Ben. 
Did. VIII of 
1979. 
(Section 25.) 
25. (1) The West Bengal Multi-storeyed Building Tax Act, 1975 and 
the West Bengal Multi-storeyed Building Tax Ordinance, 1979 are hereby 
repealed. 
Repeal, 
savings and 
validation. 
(2) Notwithstanding such repeal— 
(a) any amount levied, paid, collected or recovered or purported 
to have been levied, paid, collected or recovered as tax or 
penalty under the provisions of the West Bengal Multi-
storeyed Building Tax Act, 1975 (hereinafter referred to as 
the said Act) or the rules made thereunder or under the 
provisions of the West Bengal Multi-storeyed Building 
Tax Ordinance, 1979, or the rules made thereunder shall be 
deemed to have been validly levied, paid, collected or 
recovered under the provisions of this Act, and 
(b) any proceeding commenced or purported to have been 
commenced for the assessment, collection or recovery of any 
amount as tax or penalty under the provisions of the said Act 
or the rules made thereunder or under the provisions of the 
West Bengal Multi-storeyed Building Tax Ordinance, 1979 
or the rules made thereunder shall be deemed to have been 
commenced and conducted in accordance with the provisions 
of this Act and if not already completed shall be continued 
and completed in accordance with the provisions of this Act. 
(3) The provisions of sub-section (2) shall have effect notwithstanding 
any judgment, decree or order of any court, tribunal or authority to the 
contrary. 
207 

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