The West Bengal Municipal Corporation (Amendment) Act, 2024

Registered No. WB/SC-247
@he
No.WB(Part-III)/2025/SAR-4
3¥lkata 6a;eif£e
MAGHA I]
a @a #Rt
Extraordinary
Published by Authority
TUESDAY,JANUARY 21, 2025 [SAKA 1946
PARTIII- Acts of theWest BengalLegislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 82-L.2 1st January, 2025.- The following Act of the West Bengal Legislature, having been assented to by
the Governor, is hereby published for general information:-
West Bengal Act XIV of 2024
THE WESTBENGALMUNICIPALCORPORATION
(AMENDMENT)ACT,2024.
Short title and
commencement.
[Passed by the WestBengalLegislature.]
[Assent of the Governor was first publishedin the Kolkata Gazette,
Extraordinary, of the 21st January, 2025.]
AnAct to amend the West Bengal Municipal CorporationAct, 2006.
WHEREASit is expedient to amend the West Bengal Municipal Corporation Act,
2006, 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) ThisActmaybecalledtheWestBengalMunicipalCorporation(Amendment)
Act, 2024.
West Ben. Act
XXXIX of 2006.

2 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 21, 2025
The West Bengal Municipal Corporation
(Amendment)Act, 2024.
(Sections 2- 4.)
[PART III
Amendment of
section 119 of
West Ben. Act
XXXIXof 2006.
Amendment of
section 119A.
Amendment of
section 123.
(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. Insection 119 oftheWestBengalMunicipal CorporationAct,2006(hereinafter
referred to as the principal Act),
(1) proviso to sub-section (1) shall be omitted;
(2) in sub-section (3),-
(a) for the words "not less than five per cent,but not exceedingten per cent,",
the words "not exceeding ten per cent" shall be substituted;
(b) for the words and figures "Income Tax Act, 1961", the words and figures 43 of1961
"Companies Act, 2013" shall be substituted. 18 of2013
3. In sub-section (3) of section 119A of the principal Act, after clause (t), the
following clause shall be inserted:-
"(u) Preparation of assessment list - After publication of final scheme by the
Corporation, the owner or person liable to pay property tax shall file a return of self­
assessment either digitally or manually as decided by the Corporation in such form as
may be specified in the said scheme, of their property based on the rate chart stated in
the final scheme:
Providedthatthe Corporation shallprepare anassessmentlist within ayearfrom the
dateofpublicationoffinalschemecomprisingallholdingswithintheirjurisdictionbased
ontheratechartstatedinthefinalschemepublishedbytheWestBengalValuationBoard.
Provided further that if any owner or person liable to pay property tax fails to
comply self-assessment in due time or suppress any part of their property it shall be
treated aswilful suppression of facts and the person liable topay property tax shall be
penalised not exceeding 30 per cent of the property tax enumerated in the assessment
list prepared by the Corporation in addition to the property tax.".
4. In section 123 of the principal Act,for proviso to sub-section (2),the following
proviso shall be substituted:-
"Providedthat if the property tax, as determinedunder avaluation,is continuedto
be paidfor aperiodbeyondthe expiry of itsterm offiveyears ofthe saidvaluation due
to non-completion of a fresh valuation, 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
assessment list is given effect. The annual value so arrived shall be automatically
increasedbytenper cent. everyfiveyears, as aninterim measure till new valuation list
is published after completion of fresh valuation. If the property tax of any holding
increases or decreasesinrespect ofthe precedingvaluation,theincreasedor decreased
amount of property tax shall take effect from the date on which the valuation became
operativeundersection 11oftheWestBengal ValuationBoardAct, 1978,andthedues
payable or the excess amount paid, as the case may be, shall be adjusted in such
instalments as may be determined by the Corporation concerned.".
By order of the Governor,
PRADIP KUMAR PANJA,
Pr. Secy. to the Govt. of West Bengal,
Law Department.
Published by LawDepartment, Government ofWest Bengal and
Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.
West Ben. Act
LVII of 1978.

‹ Prev All West Bengal acts Next ›