The West Bengal Urban Land Taxation Act, 1976

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act VIII of 1976 
THE WEST BENGAL URBAN LAND TAXATION 
ACT, 1976. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 30th March, 1976.] 
[30th March, 1976.] 
An Act to provide for the taxation of urban lands. 
WHEREAS it is expedient in the public interest to provide for the taxation 
of urban lands and for matters connected therewith or incidental thereto; 
It is hereby enacted in the Twenty-seventh Year of the Republic of 
India, by the Legislature of West Bengal, as follows:— 
CHAPTER I 
Preliminary 
1. (1) This Act may be called the West Bengal Urban Land Taxation 
Act, 1976. 
(2) 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. 
2. (1) In this Act, unless the context otherwise requires,— 	 Definitions. 
(a) "Commissioner" means the Commissioner of Urban Land 
Taxes, West Bengal, appointed under section 8; 
(b) "development" means the carrying out of building, 
engineering or other operation in, over, or under any land, 
or the making of any material change in any existing 
building or buildings, at a cost exceeding rupees twenty 
five thousand, which has the effect of increasing the value 
of such land or building; 
(c) "financial year" means the year ending on the 31st day of 
March; 
19 
Short title 
and 
commence-
ment. 
The West Bengal Urban Land Taxation Act, 1976. 
[West Ben. Act 
(Chapter IL—Land taxes.—Section 3.) 
(d) "prescribed" means prescribed by rules made under this 
Act; and 
(e) "retained land" means the quantity of vacant land which a 
person is entitled to hold in terms of the provisions of the 
Urban Land (Ceiling and Regulation) Act, 1976. 	 33 of 1976. 
(2) Words and expressions used in this Act but not defined shall have 
the same meaning as in the Urban Land (Ceiling and Regulation) 33 of 1976. 
Act, 1976. 
CHAPTER II 
Land taxes 
Levy of land 	 3. (1) Subject to the provisions of sub-section (3), a tax (hereinafter tax. 
referred to as the land tax) shall be levied by the State Government for 
every financial year upon the quantity of retained land owned by a person 
in one or more of the urban agglomerations and collected from such person 
at such rates and in such manner as hereinafter provided: 
Provided that no land tax shall be levied on such quantity of retained 
land owned by a person in an urban agglomeration, not being less than 200 
square metres, as may be specified by the State Government by notification 
in the Official Gazette, and different quantities of retained land may be 
notified for this purpose for different urban agglomerations. 
(2) The land tax shall be levied at the following rates, namely:— 
(i) in urban agglomeration of category A—at the rate of rupee 
one per annum per square metre for the first three hundred 
square metres, and rupees two per annum per square metre 
for the remaning quantity of retained land; 
(ii) in urban agglomeration of category B—at the rate of fifty 
paise per annum per square metre for the first six hundred 
square metres, and rupee one per annum per square metre 
for the remaning quantity of retained land; 
(iii) in urban agglomeration of category C—at the rate of fifty 
paise per annum per square metre of the retained land; 
(iv) in urban agglomeration of category B—at the rate of 
thirty-five paise per annum per square metre of the retained 
land. 
20 
The West Bengal Urban Land Taxation Act, 1976. 
VIII of 1976.] 
(Chapter IL—Land taxes.—Section 4.) 
(3) Notwithstanding anything contained in sub-section (1) or sub-
section (2), no land tax shall be leviable in respect of any retained land for a 
period of three financial years commencing from the first day of April, 1976. 
4. (1) A tax (hereinafter referred to as the urban land tax) shall be 
levied by the State Government for every financial year commencing from 
the first day of April, 1976, upon the quantity of land occupied by any 
building owned by any person as well as the land appurtenant to such 
building in one or more urban agglomerations and collected from such 
person at such rates and in such manner as hereinafter provided. 
(2) The urban land tax in so far as it relates to the land occupied by any 
building shall be levied at the following rates, namely:— 
(i) in urban agglomeration of category A—at the rate of rupee 
one per annum per square metre; 
(ii) in urban agglomeration of category B or C—at the rate of 
fifty paise per annum per square metre; 
(iii) in urban agglomeration of category D—at the rate of 
thirty-five paise per annum per square metre: 
Provided that no urban land tax shall be levied on such portion of the 
land occupied by the plinth area of any building, not being less than 300 
square metres, as may be specified by the State Government by notification 
in the Official Gazette and different portions of land occupied by the plinth 
area may be notified for this purpose for different urban agglomerations. 
(3) The urban land tax, in so far as it relates to the land appurtenant 
to any building, shall be levied at half the rate specified in clause (i), (ii) 
or (iii) of sub-section (2): 
Provied that no urban land tax shall be levied in respect of that much 
quantity of land which is required to be kept vacant under the provisions 
of the building regulations made under any law for the time being in force: 
Provided further that the land required to be kept vacant under the 
first proviso shall in no case exceed 500 square metres. 
(4) No urban land tax shall be levied upon any land until the 
construction of a building has been completed thereon or until the building 
is brought into use, whichever is earlier. 
(5) Notwithstanding anything contained in sub-section (1), no urban 
land tax shall be levied and collected in respect of the land occupied by a 
building or the land appurtenant thereto in the building is used for carrying 
63 of 1948. on any manufacturing process as defined in the Factories Act, 1948. 
21 
Urban Land 
tax. 
The West Bengal Urban Land Taxation Act, 1976. 
[West Ben. Act 
(Chapter 111.—Development charge and conversion charge.—
Sections 5, 6.) 
Explanation:—For the purposes of this Chapter, if any person holds 
any land under a lease for a period of ten years or more including its 
unexpired portion, such person shall be deemed to be the person who owns 
such land and the taxes leviable under this Chapter shall be collected only 
from such person. 
CHAPTER III 
Development charge and conversion charge 
Develop-
ment charge 
Conversion 
charge. 
5. (1) The State Government shall, with effect from such date as 
may be notified in the Official Gazette, levy a charge (hereinafter referred 
to as the development charge), on the carrying out of any development in 
any of the urban agglomerations. 
(2) The development charge shall be levied at such rates as may be 
specified by the State Government by notification in the Official Gazette, 
so, however, that such rates shall not exceed— 
(i) in urban agglomeration of category A—rupees one lakh per 
hectare of land; 
(ii) in urban agglomeration of category B—rupees seventy-five 
thousand per hectare of land; 
(iii) in urban agglomeration of category C—rupees sixty thousand 
per hectare of land; 
(iv) in urban agglomeration of category D—rupees forty thousand 
per hectare of land: 
Provided that the State Government may, in the public interest, 
by notification, published in the Official Gazette, fix lower rates of 
development charge for different types of development. 
(3) The development charge shall be collected from any person who 
owns the land or building. 
6. (1) The State Government shall, with effect from such date as 
may be notified in the Official Gazette, levy a charge (hereinafter referred 
to as the conversion charge) on any land or building or both, situated in 
any of the urban agglomerations whenever such land or building is 
charged from one use to another which is more benefical in nature, 
either by operation of law or by act of parties. 
(2) The conversion charge shall be levied at such rates as may be 
specified by the State Government by notification in the Official Gazette, 
so, however, that the rate shall not exceed for conversion— 
(i) from agricultural use to commercial use, 35 per cent. of the 
increase in value of the land or building, as the case may be; 
22 
The West Bengal Urban Land Taxation Act, 1976. 
VIII of 1976.] 
(Chapter 11L—Development charge and conversion charge.— 
Section 7.) 
(ii) from agricultural use to industrial use, 50 per cent. of the 
increase in value of the land or building, as the case may be; 
(iii) from commercial use to industrial use, 25 per cent. of the 
increase in value of the land or building, as the case may be; 
(iv) from residential use to commercial use, 30 per cent. of the 
increase in value of the land or building, as the case may be; 
(v) from residential use to industrial use, 40 per cent. of the 
increase in value of the land or building, as the case may be: 
Provided that no conversion charge shall be levied in respect of any 
land or building where the area occupied by such land or building or both 
does not exceed five hundred square metres. 
Explanation.—For the purposes of this Act— 
(I) "commercial use" means the use of any land or building 
or part thereof for the purpose of carrying on of any trade or 
business or for running an office in relation thereto; 
(II) "industrial use" means the use of any land or building or part 
thereof for carrying on any manufacturing process as difined 
63 of 1948. 	 in the Factories Act, 1948. 
(3) The increase in the value of any land or building on account of the 
change in use shall be determined by the Commissioner in such manner as 
may be prescribed. 
(4) The conversion charge shall be collected from any person who 
owns the land or building. 
(5) For the purposes of section 5 and this section, when any 
development is carried out or change from one use to another which is 
more beneficial in nature is effected in respect of any land or building by 
any person who holds such land or building under a lease, such person shall 
be deemed to be the owner for such land or building and shall alone be 
liable to pay the charges accordingly. 
7. Notwithstanding anything to the contrary contained in any other Bar on 
nversion c law for the time being in force, no person shall change any land situated ,(; 
agricultural 
to 
within any of the urban agglomerations from agriculture to any other use 
except with the previous permission in writing of the Commissioner, agricultural 
obtained in such manner as may be prescribed. 	 use. 
23 
The West Bengal Urban Land Taxation Act, 1976. 
[West Ben. Act 
(Chapter IV—Tax Authorities.—Sections 8-11.) 
Tax 
authorities. 
CHAPTER IV 
Tax Authorities 
8. (1) For carrying out the purposes of this Act, the State Govenment 
shall appoint a Commissioner, to be called the Commissioner of Urban 
Land Taxes, West Bengal, together with such other persons to assist him 
as it thinks fit, and may specify the area or areas over which they shall 
exercise jurisdiction. 
(2) Persons appointed under sub-section (1) shall exercise such 
powers as may be conferred, and perform such duties as may be required, 
by or under this Act. 
(3) Notwithstanding anything to the contrary contained in sub-
section (1), the Commissioner may transfer any case or matter from any 
person appointed under sub-section (1) to assist the Commissioner to any 
other person so appointed whether such other person has jurisdiction over 
the area to which the case or matter relates or not, provided he is otherwise 
competent to deal with such case or matter in exercise or performance of 
the powers or duites referred to in sub-section (2). 
(4) All persons appointed under sub-section (1) shall be deemed to 
be public servants within the meaning of section 21 of the Indian Penal 45 of 1860. 
Code. 
Delegation 
of powers by 
Commis-
sioner. 
Power of 
Commis-
sioner to 
take 
evidence on 
oath, etc. 
Indemnity. 
9. Subject to such restrictions and conditions as may be prescribed, 
the Commissioner may, by order in writing, delegate any of his powers 
under this Act, except those under sub-section (3) of section 32, to any 
person appointed under sub-section (1) of section 8. 
10 The Commissioner or any person appointed to assist him under 
sub-section (1) of section 8 shall, for the purposes of this Act, have the 
same powers as are vested in a Court under the Code of Civil Procedure, 5 of 1908. 
1908, while 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 witnesses; 
and any proceeding under this Act before the Commissioner, or any person 
appointed to assist him under sub-section (1) of section 8 shall be deemed 
to be a "judicial proceeding" within the meaning of sections 193 and 228 
and for the purposes of section 196 of the Indian Penal Code. 
11. No suit, prosecution or other legal proceeding shall lie against 
any servant of the Government for anything which is in good faith done or 
intended to be done under this Act or the rules made thereunder. 
24 
The West Bengal Urban Land Taxation Act, 1976. 
VIII of 1976.] 
(Chapter V. Assessment and collection of taxes.—
Sections 12-14.) 
CHAPTER V 
Assessment and collection of taxes 
12. (1) Every person liable to pay any tax under this Act, shall, 
within a period of six months from the beginning of the financial year, 
furnish to such authority, containing such particulars and in such manner 
as may be prescribed, an annual return of tax payable by him. 
(2) Before any person furnishes the return required by sub-section 
(1) he shall, in the prescribed manner, pay into a treasury or the Reserve 
Bank of India the full amount of tax or taxes due from him under this Act 
according to such return. 
(3) If any person discovers any omission or other error in any return 
furnished by him, he shall at any time before the date due for furnishing the 
next return furnish a revised return and shall, before he files the revised 
return, pay in the prescribed manner into a Treasury or the Reserve Bank 
of India the excess amount of tax, if any, which was due from him than was 
shown in the original return. 
(4) For the purpose of determining the amount of land tax or urban 
land tax the extent of retained land or land occupied by any building with 
land appurtenant thereto, as the case may be, as on the first day of April of 
the financial year to which the return relates, shall be the basis. 
13. If any person fails to furnish the return under section 12, the 
Commissioner may obtain the necessary information either by himself or 
through such agency as he thinks fit. 
14. (1) Where a return is furnished under section 12, the 
Commissioner shall examine the return and make such enquiry as he 
considers necessary, and if satisfied that the particulars mentioned 
therein are correct and complete, he shall, by order in writing, determine 
the amount of land tax or urban land tax, as the case may be, payable by 
the person concerned. 
(2) If no return is furnished by any person liable to pay any tax under 
this Act, or if the Commissioner is not satisfied that the return furnished 
is correct and complete, the Commissioner shall proceed in such manner 
as may be prescribed to assess to the best of his judgment the amount of 
the tax or taxes due from such person, and in making such assessment shall 
give the person concerned a reasonable opportunity of being heard, and in 
the case of failure by any person liable to pay tax under this Act, to submit 
in respect of any period, the return as laid down in section 12, by the due 
25 
Owners to 
submit 
returns. 
Collection of 
information. 
Determina-
tion of taxes 
due. 
The West Bengal Urban Land Taxation Act, 1976. 
[West Ben. Act 
Taxes to be 
first charge. 
(Chapter V.—Assessment and collection of taxes.—Section 15.) 
date, the Commissioner may, if he is satisfied that the default was made 
without reasonable cause, direct that the person shall pay by way of penalty 
in addition to the amount of tax or taxes assessed a sum not exceeding one 
and a half times that amount. 
(3) The amount of tax due or assessed under sub-section (2) less the 
sum, if any, already paid by the person in respect of the said period, shall 
together with any penalty imposed under sub-section (2), be paid by the 
person into a Treasury or the Reserve Bank of India by such date as may 
be specified in a notice issued by the Commissioner for this purpose, and 
the date so specified shall not be less than sixty days from the date of 
service of such notice: 
Provided that the Commissioner may, in respect of any person, and 
for reasons to be recorded in writing, extend the date of such payment or 
allow such person to pay the tax due and the penalty, if any, by instalments. 
(4) Any amount of tax or penalty which remains unpaid after the date 
specified in the said notice shall be recoverable as an arrear of land revenue 
under the Bengal Public Demands Recovery Act, 1913, as if it were Ben. Act HI 
payable to the Collector: 	 of 1913.  
Provided that where any proceedings for the recovery as an arrear of 
land revenue of any tax or penalty remaining unpaid has been commenced 
under this sub-section, and the amount of tax or penalty is subsequently 
modified, enhanced or reduced in consequence of any assessment made or 
order passed on appeal, or review, the Commissioner may, in such manner 
and within such period as may be prescribed, inform the person concerned 
and such authority by whom or under whose order the recovery is to be 
made in this behalf, and therefrom such proceedings may be continued as 
if the amount of tax or penalty as so modified, enhanced or reduced had 
been substituted for the tax or penalty which was to be recovered initially. 
(5) Any action taken under this section shall be without prejudice to 
any prosecution instituted for an offence against this Act. 
15. The land tax or the urban land tax shall, notwithstanding 
anything to the contrary contained in any law for the time being in force, 
or in any decree or order of any court or other competent authority but 
subject to the claim for any tax or other amount due to the Central 
Government be a first charge upon the land or building, as the case may be, 
of the person who is liable to pay such land tax or urban land tax, as the 
case may be. 
26 
The West Bengal Urban Land Taxation Act, 1976. 
VIII of 1976.] 
(Chapter VL—Assessment and collection of charges.—
Sections 16-19.) 
CHAPTER VI 
Assessment and collection of charges 
16. (1) Any person who intends to carry out any development shall 
apply to the Commissioner in such manner as may be prescribed, for the 
assessment of development charge payable by him. 
(2) The Commissioner shall, on such application being made, or if 
no such application is made, after serving a notice on the person liable for 
development charge, and after allowing reasonable opportunity to the 
person concerned of being heard determine the amount of development 
charge, if any, leviable under this Act. 
17. (1) The person on whom development charge is assessed shall 
pay the amount within such date, not more than sixty days from the date 
fixed by the Commissioner, to a Treasury or the Reserve Bank of India and 
upon such payment the Commissioner shall grant a certificate to the effect 
that the development charge has been paid. 
(2) In the event of non-payment of the development charge within 
the due date, the Commissioner may, after giving an opportunity to the 
assessee of being heard, impose a penalty not exceeding one and a half 
times the development charge, and such penalty together with the 
development charge shall then be deposited in a Treasury or in the Reserve 
Bank of India within such date as may be fixed by the Commissioner. 
18. (1) Any person who intends to change the use of any land or 
building shall apply to the Commissioner in such manner as may be 
prescribed, for the assessment of conversion charge payable in respect of 
such change of use. 
(2) The Commissioner shall, on such application being made, or 
when no such application is made, after allowing reasonable opportunity 
to the person concerned of being heard determine the conversion charge, 
if any, payable under this Act. 
19. (1) The person on whom conversion charge is assessed shall 
pay the amount within such date, not more than sixty days from the date 
fixed by the Commissioner to a Treasury or the Reserve Bank of India, and 
upon such payment the Commissioner shall grant a certificate to the effect 
that the conversion charge has been paid. 
(2) In the event of non-payment of conversion charge within the due 
date, the Commissioner may, after giving an opportunity to the assessee of 
being heard, impose a penalty not exceeding one and a half times the 
27 
Assessment 
of deve-
lopment 
charge. 
Payment of 
development 
charge. 
Assessment 
of conver- 
sion charge. 
Payment of 
conversion 
charge. 
The West Bengal Urban Land Taxation Act, 1976. 
Commissio-
ner's powers 
to extend 
date. 
[West Ben. Act 
(Chapter VI. Assessmentand collection of charges.—Sections 20, 21.—
Chapter VII.— Appeal, revision and review.—Section 22.) 
conversion charge, and such penalty together with the conversion charge 
shall then be deposited in a Treasury or in the Reserve Bank of India within 
such date as may be fixed by the Commissioner in this behalf. 
20. The Commissioner may, on an application being made in this 
behalf by the assessee, and for reasons to be recorded by him in writing, 
extend the date of payment of development charge or conversion charge, 
as the case may be, as well as the penalty imposed under sections 17 and 
19, and may also allow payment in such instalments as he may fix. 
Recovery. 	 21. The amount of development charge or conversion charge as 
well as penalty, if any, remaining unpaid shall be recoverable as an arrear 
of land revenue under the Bengal Public Demands Recovery Act, 1913, as Ben. Act III 
if it were payable to the Collector. 	 of 1913.  
CHAPTER VII 
Appeal, revision and review 
Appeal. 22. (1) Any person may appeal to the prescribed authority in such 
manner as may be prescribed, against any assessment made or order passed 
under this Act, within sixty days from the date of receipt of a notice of 
demand or such further period as may be allowed by the said authority for 
cause shown to his satisfaction: 
Provided that no appeal shall be entertained by the said authority 
unless at least 50 per cent. of the amount of tax, charge or penalty covered 
by the notice of demand has been deposited by the aggrieved person. 
Explanation.—For the purposes of this section 'a notice of demand' 
means any notice served according to the provisions of this Act for 
realisation of any tax, charge or penalty imposed under this Act. 
(2) Subject to such rules as may be prescribed, the appellate authority, 
in disposing of any appeal under sub-section (1), may— 
(a) confirm, reduce, enhance or annul the assessment; or 
(b) set aside the assessment and direct the assessing authority 
to make a fresh assessment; 
(c) confirm, after such further enquiry as he may direct, and 
set aside or modify any order. 
28 
The West Bengal Urban Land Taxation Act, 1976. 
VIII of 1976.1 
(Chapter VII.— Appeal, revision and review.—Sections 23-25.—
Chapter VIII.—Miscellaneous.—Sections 26, 27.) 
23. Subject to such rules as may be prescribed in this behalf, the Revision. 
Commissioner or any authority prescribed in this behalf may, on his own 
motion or upon application, revise any assessment made or order passed 
by a person appointed under section 8: 
Provided that no revision shall lie upon application unless the 
applicant has filed an appeal in the first instance under section 22 and such 
appeal has been disposed of by the prescribed authority. 
24. Subject to such rules as may be prescribed, any assessment Review. 
made or order passed by the Commissioner or any other person under this 
Act may, for reasons to be recorded in writing, be reviewed by the 
Commissioner or such other person upon application or on his own 
motion. 
25. In computing the period of limitation prescribed for an appeal Limitation. 
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. 
CHAPTER VIII 
West Ben. 
Act XXVI 
of 1961. 
Miscellaneous 
26. The State Government may apportion, where necessary, the 
land tax, urban land tax or any charges payable under this Act and specify 
the person or persons from whom such tax or charge, as the case may be, 
shall be recovered. 
27. Nothing in this Act shall apply to— 
(a) any land or building owned by the State Government or the 
Central Government or any local or statutory authority or 
a Government Company or Corporation; 
(b) any land or building used for public worship; 
(c) any land or building owned by an educational institution or 
hospital; 
(d) any land or building owned for purposes connected with 
the disposal of the dead; 
(e) any land or building owned by societies registered or 
deemed to have been registered under the West Bengal 
Societies Registration Act, 1961, or such clubs and 
philanthrophic or charitable institutions or organisations as 
the State Government may, by notification, specify. 
Apportion- 
ment of tax 
or charge. 
Exemption. 
29 
The West Bengal Urban Land Taxation Act, 1976. 
[West Ben. Act 
(Chapter V111—Miscellaneous.—Sections 28-32.) 
Power to 
remove 
difficulties 
Tax and 
charge in 
addition to 
other 
liability. 
Power to 
enter upon 
land or 
building. 
Bar of suits 
in civil 
courts. 
Penalties. 
28. If any difficulty arises in giving effect to the provisions of this 
Act, the State Government may, by order published in the Official Gazette, 
do anything, not inconsistent with the provisions of this Act, which 
appears to it to be necessary for the purpose of removing the difficulty. 
29. The tax or charge payable under this Act in respect of any land or 
building shall be in addition to any other tax or charge payable under any 
other law for the time being in force. 
30. The Commissioner or any other person or authority appointed 
under this Act may enter upon any land or building and make a survey or 
take the measurements thereof or do any other act or thing which he 
considers necessary for carrying out the purposes of this Act. 
31. Except as otherwise provided in this Act, the decision of any 
authority or officer appointed under this Act 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 authorities or 
officers appointed under this Act. 
32. (1) Any person who,— 
(a) converts any agricultural land to any non-agricultural use 
without obtaining prior permission in writing of the 
Commissioner; 
(b) fails to submit annual return under Chapter V; 
(c) knowingly furnishes incorrect information or documents; or 
(d) obstructs the Commissioner, or any person or authority 
appointed under this Act, in the exercise of his powers, 
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 during the period of the continuance of the offence. 
(2) All offences punishable under this Act or the rules made thereunder 
shall be cognizable and bailable. 
(3) No court shall take cognizance of any.offence under this Act or 
the rules made thereunder except on complaint made with the previous 
sanction of the Commissioner. 
30 
The West Bengal Urban Land Taxation Act, 1976. 
VIII of 1976.] 
(Chapter VIII.—Miscellaneous.—Sections 33-37.) 
33. (1) Subject to such conditions as may be prescribed the 
Commissioner may accept from any person accused of any offence 
punishable under this Act, by way of composition for such offence, 
payment of a sum not exceeding five thousand rupees. 
(2) If payment by way of composition is accepted under sub: section 
(1), no further proceedings for prosecution shall be taken against the 
accused in respect of the offence compounded. 
Compound-
ing of 
offences. 
34. (1) 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 
assessee, 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 of 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. 
35. The State Government may, if it considers necessary so to do in Power to 
the public interest, exempt any person or class of persons either wholly or exempt. 
in part from the liability to pay any tax or charge under this Act. 
36. The provisions of this Act shall have effect notwithstanding Act to 
y other Override  laws. 
 anything contained in any other law for the time being in force or in an 
contract, custom or usage to the contrary. 
37. (1) The State Government may make rules for carrying out the Power to 
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 matters 
which may be or is required to be prescribed. 
(3) In making any rule the State Government may direct that a breach 
thereof shall be punishable with imprisonment which may extend to three 
months or with fine which may extend to five hundred rupees or with 
both and when the offence is a continuing one, with a daily fine not 
exceeding twenty-five rupees during the continuance of such offence. 
31 

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