The West Bengal Municipal (Amendment) Act, 2024

RegisteredNo. WB/SC-247
@he
No. WB(Part-III)/2025/SAR-3
3Ka l ata 6Gazette
MAGHA 1]
Extraordinary
Published by Authority
TUESDAY,JANUARY 21, 2025 [SAKA 1946
PARTIII- Acts of theWest BengalLegislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 81-L.- 21st January, 2025.- The following Act of the West Bengal Legislature, having been assented to by
the Governor, is hereby published for general information:­
Short title and
commencement.
West Bengal Act XIII of 2024
THE WEST BENGAL MUNICIPAL
(AMENDMENT) ACT, 2024.
[Passed by the West BengalLegislature.]
[Assent of the Governor was first published in the Kolkata Gazette,
Extraordinary, of the 21st January, 2025.]
AnAct to amend the West Bengal MunicipalAct, 1993.
WHEREASit is expedient to amend the West Bengal Municipal Act, 1993, for the
purposes and in the manner hereinafter appearing;
It is hereby enacted in the Seventy-fifth Year of the Republic of India, by the
Legislature of West Bengal as follows:-
1. 1) ThisActmaybe calledtheWestBengalMunicipal (Amendment)Act,2024.
West Ben. Act
XXIIof 1993.

2
Amendment of
section 106 of
West Ben. Act
XXII of 1993.
Amendment of
section 110.
Amendment of
section 385H.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 21, 2025
The West Bengal Municipal
(Amendment)Act, 2024.
(Sections 2- 4.)
(2) This section shall come into force at once; and the remaining sections shall
come into force on such date or dates as the State Government may, by notification in
the Official Gazette, appoint.
2. In sub-section (3) of section 106 of the West Bengal Municipal Act, 1993
(hereinafter referred to as the principal Act), for the words and figures
"Income Tax Act, 1961", the words and figures "Companies Act, 2013," shall be
substituted.
3. In section 110 of the principal Act, in sub-section (2),­
(a) the words "notified by the State Government as the" shall be omitted;
(b) for the first proviso, the following proviso shall be substituted:
"Provided that if for any reason it is not possible to complete the work of
a general valuation within the period before the term of the last preceding
valuation expires, the last valid assessment list shall be deemed enhanced by
ten per cent. of the annual value of the said assessment list till the new
assessmentlistisgiveneffect.Theannualvaluesoarrivedshallbeautomatically
increased by ten per cent. every five years, as an interim measure, till new
valuation list ispublished.The new assessment list, after being notifiedunder
this section shall take effect retrospectively from the day succeeding the date
on which the term of last preceding assessment list expired and the arrear or
overpayment, if any, shall be adjusted through one-time payment or in such
installments as may be determined by the Board of Councillors of the
Municipality concerned:".
4. In section 385H of the principal Act,­
(1) in sub-section (6), for clause (d), the following clause shall be substituted:
"(d) the multiplicative factors for increasing or decreasing, or for not
increasing or decreasing, thebase unit area values for acovered space or land
comprisingbuilding or any vacant land within each category specified above,
taking into consideration the parameters of type of location, use and age
structure, occupancy status, and such other relevant factors of such vacant
land, land including any building or buildings, as the case may be, as the
MunicipalValuation Committee considersnecessary, alongwith apoint scale
assigned for each parameter, to be determined by the Valuation Committee,
subject to alower limit of 0.5 andupper limit of 8.0 in the saidpoint scale,for
the purpose of derivingthe finalbase unit area value of such covered space or
land comprising building or any vacant land.";
(2) after sub-section (30), the following sub-section shall be inserted:­
"(31) Preparation of assessment list -After publication of final schemeby
the West Bengal Valuation Board, the owner or person liable to pay property
tax shallfile areturn ofself-assessmenteitherdigitally ormanually asdecided
by the Industrial Township Authority in such form and within such period as
may be specified in the said scheme, of their property based on the rate chart
stated in the final scheme:
ProvidedthattheIndustrialTownshipAuthorityshallprepareanassessment
list within a year from the date of publication of final scheme comprising all
holdings within their jurisdiction based on the rate chart stated in the final
scheme published by West Bengal Valuation Board.
[PART III
43 of 1961.
18 of 2013.

PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 21, 2025
The West Bengal Municipal
(Amendment)Act, 2024.
(Section 4.)
Provided further that if any owner or person liable topaypropertytax fails
to comply self-assessment in due time or suppress any part of their property,
it shall be treated as wilful suppression of facts and the person liable to pay
property taxshallbepenalisednotexceedingthirtypercent ofthepropertytax
enumeratedintheassessmentlistpreparedbytheIndustrialTownshipAuthority
in addition to the property tax.".
By order of the Governor,
PRADIPKUMARPANJA,
Pr. Secy. to the Govt. of West Bengal,
Law Department.
Published by LawDepartment, Government of West Bengal and
Printed at Saraswaty PressLtd.(Government of West BengalEnterprise), Kolkata 700 056.
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