The Kolkata Municipal Corporation (Amendment) Act, 2022

Registered No. WB/SC-247 No. WB(Part-I11)/2023/SAR-16 Kolkata Extraordinary Published by Authority JYAISTHA 10] WEDNESDAY, MAY 31, 2023 [SAKA 1945 PART II—Acts ofthe West Bengal Legislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION Gove N rn o o . r, 52 is 1- h L e . r — eb 3 y Is p t u M bli a s y h , ed 202 fo 3 r .— ge T n h e e ral fo in ll f o o w rm in a g tio A n c : t — oftheWest Bengal Legislature, having been assented to bythe West Bengal Act XXII of 2022 THE KOLKATA MUNICIPAL CORPORATION (AMENDMENT) ACT, 2022. [Passed bythe WestBengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 31st May, 2023.] An Act to amend the Kolkata Municipal Corporation Act, 1980. for W th H e ER p E u A r S pos it es is a e n x d ped in ien t t he to ma am nn e e n r d h t e h r e ein K a o f l t k e a r ta ap M pe u a n r ic in ip g a : l Corporation Act, 1980, uae storia It is hereby enacted in the Seventy-third Year of the Republic of India, by the Legislature ofWest Bengal, asfollows: — S co h m o m r en t ce t m it e l n e t. and 1. (1) This Act may be called theKolkata Municipal Corporation (Amendment) Act, 2022. THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 (Part Il N The Kolkata Municipal Corporation (Amendment) Act, 2022. (Sections 2 —5.) (2) Thi ssection shall come into force afonce; and the remaining sections shall come into force and shall be deemed to have come into force on such date or dates asthe State Government may, by notification in the OfficialGazette, appoint. Amendment of 2. Insu b-section (1) of section 174of the Kolkata Municipal Corporation Act, 1980 section 174 of (hereinafter referred to asthe principal Act),— West Ben. Act LIX of 1980. (1) to clause (c), the following proviso shall be added:— “Provided that Municipal Valuation Committee may also categorise different streets or stretches ofdifferent streets,Mouzas, localities, colonies situated within anyward for thepurpose ofUnit Area Based Assessment.”; (2) in clause (j), for the word “thereof”, the words “of such blocks or streets or stre tches of different streets, Mouzas, localities, colonies situated within any ward” shall be substituted; (3) i “ n ca c te la g u o s r e isat ( i k o ) n , o fo f r su t c h h e bl w o o c r k d s s or “ s c t a r t e e e g t o s ri o s r at s i t o r n etche o s f of su d c i h ffer b e lo n c t k s s t ” r , eets t , he Mo w u o z rd a s s, localities, colonies situated within anyward” shall be substituted. Amendment of 3. For clause (d) ofsub-section (2)of section 179 ofthe principal Act, the following section 179. clause shall be substituted:— - “(d) notwithstanding anything contained in this Act or anyjudgement, decree or order to the contrary, the annual valuation of such land orbuilding— @) may be revised atany time not beyond six years from the date of expiration of eachsuchperiod andsuch valuation shall take effectfrom the beginning of thequarter from which the annual valuation couldhave been revised; (ii) where it had already been made orrevised beyond suchperiod the same including realisation ofproperty taxonthebasis thereof shall be deemed to be valid and any outstanding property tax on such revision shall be recoverable.”. Amendment of 4. Insection 180of theprincipal Act,— section 180. (a) in sub-section (1), the words, figure and brackets “sub-section (2) of” shall be omitted; (b) to sub-section (2),the following proviso shall be added:— “Provided that such revision of annual valuation of any land orbuilding shall ordinarily be made within six years from the date ofoccurrence of any of the above circumstances, but such period shall not apply where the owner ortheperson liable topayproperty taxfails to submitreturn under section 182orsuppresses the occurrence ofany such circumstances.”. A se m ct e i n o d n m 1 en 8 t 2. of wor 5 d . s, I f n ig s u e r c e t s ion and 1 b 8 r 2 ac o k f e t t h s e “s p e ri c n t c io ip n al 1 A 84 c .a t, nd fo su r c t h he re w v o is r i d on an sh d al f l ig t u ak re e s ef “ fe se c c t ti i o n n acc 1 o 84 rd ’, an t c h e e with sub-section (3) of section 180” shall be substituted. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 [Parr III The Kolkata Municipal Corporation (Amendment) Act, 2022. (Sections 1] —16.) Amendment of section 187. 11. In section 187of the Principal Act,— (1) i “ n de s t u e b rm -se in ct e io d n by (1 C ), or f p o o r ra th ti e on wo u r n d d s er “e th nt i e s re c d hap in ter t ” he sh a a s l s l es b sm e e s n u t bsti l t is u t t ” e , d; the words (2) “ in an s n u u b a -s l ec v t a io lu n ati ( o 3 n ), d f e o t r er t m he in w ed ord u s nd “ e a r ny thi e s nt c ry hap in te t r h ” e s a h s a se ll ss b m e en su t bs l t i i s t t u ” t , ed th . e words A se m ct e io n n dm 1 e 8 n 8 t . of “sec 1 ti 2 o . n In 18 s 4 u ” b , - t s h e e ct w io o n rd ( s 2) an o d fs f e ig c u ti r o e n s 1 “s 8 e 8 c o ti f on the 18 p 4 rin o c r i s p e a c l ti A on ct, 1 f 8 o 5 r ” th sh e a w ll o b r e d s a u n b d st f i i t g u u te r d es . A se m ct e io n n dm 1 e 9 n 6 t , of m p m u a a b y y l 1 i d s 3 d h e . e c e c i d I i d n d e i e n s t u o t t b o h t - h e s e t e h w c p e t e e io b r p s n s e o i r t n ( s e 2 o ) l n o ia o f b f l t i l h s a e e e b c f l o t K e i r o o p n f l o k a 1 r y a 9 t m p a 6 a e o M y n f m t u t o h e n f e n ic t t p h ip e r o i a n p f l c r t o i C h p p o e a e r l r p p t A y o ro r c t a p t a , t e x i f o r ” o t , n y r ” t t h h t e e a sh x w w a o l a o l r n r d d b d s s e “ s “ s h C C u a b o o l s r l r p t p i a o t o u l r r s a t a o e t t i d i o o b . n n e | n s S e e u c w b ti s o t s n it e u c t t 1 i i o 9 o n 9 n , f o o f r 14. Forsection 199ofthe principalAct, the following sectionshall besubstituted:— i i b a o b n o P s n e m b e s ro f d u t h l o f a d e e e i r n c i e s s n d e i a s t c i l e a o a l t a b r i t n h b n e m y , e C s g e i o . t e t e n n r f h r x a e c t e p d d i e f i e , S i r c b y t a _ f a y r t t e p o o e e i t r f t m h h o o e G 1 t e f h f r e 9 o C t e E s h 9 v s o b e . v n e i y r o a l r p ( i n o l n 1 s o i h m f t , d ) r m f i i m a i t e t c r t E e y n s a i i n o e a v t d p l t l n e e f e o r f r y o a o r a i o u r o r n r p g t d c d h e s e b a u o r t y l a t s c r l h s o t i i h e a h n z n n m r e g e p e d , e e a o a C n r y f u i i e n b , g t o h r b y a d K f t o g e i r f r o o e t i a i h s z m c l d n p k e e a d d e a t o t e c t M h r o a i e f n i a u o i a n g e M n s p f t e d e i a n c E c u n y t a i n i n d m p n t i l e i a o c i n e g s t l r i n g h t p o m r t e a C r e t i l p e o z o o f r n o e m f C e b t d r s s m o e m e u r m n i e c e i n t s n a o h n m s t S e f g i i i v f w o c a s G e e h n g s e e , i e u e e d s o d r i d , n d a u e e s s i l o u h n r e l m i n p a n l a I o o l a e o V n r n y s , y r , a in ny fo P l r i c r a o e b . v i i l d it e y d t t o ha ta t k s e uc o h ut en a l n is y tm li e c n en t s o e r u re n n d e e w r a th l i t s he A re c o t f or sh a a n l y ln o o t t he a r bs l o aw lve fo su r c t h he pe ti r m so e n b f e r i o n m g a o o p r f p t s l h h ( i e c a 2 l a ) a l t p i T r o p e l n h j i e c e c a i t t M s io i u t n n h n e o ic u r a i d n p p e d p a r e l l i r c a C a n s t u o d io b m n u -s , m p e o c is t n i i f s o i p n o it a n y i e s ( m r 1 n ) e o , o n r t g t a r i n a o n n f o t o f f r h f e d i i e e c m s r i . a ” u l s . n u a d c u h e t r h C o s e r u i r b z ti e - f s i d c e a c b t t e y io h n o im f ( E 3 , ) n s l h o is a f t l m s l, e e o c n n t t i , o r n e i c f e 1 t i h 3 p e 1 t A se m ct e io n n dme 2 n 0 t 3. of 15. In section 203 of theprincipal Act,— (1) t s i h n u e b t s h t w e it o m u r t d a e r d s g ; i “ n L a i l ce n n o s te e , f f o o r r th u e se w o o f rd s s it “ e Li f c o e r n p se ur f p o o r s t e he o p f ur a p d o v s e e rti o s f e a m d e v n e t r ” tise sh m a e ll nt b ”, e (2) clause (f) of sub-section (9) shall be omitted. A se m ct e io n n dm 2 e 1 n 5 t . of 16. In section 215 of the principal Act,— (1) r i e n b s a u te b-s p e e c r t i i o on d of (3 f ) i , rs t t he qu w ar o t r e d r s ” “ sh or all pa b id e o in mi a t d te v d a ; nce self-assessment within the (2) after sub-section (3), the following sub-section Shall be inserted:— t m “ h ( r a 4 o y u ) , g N b h y o r t o w e n s l i o i t l n h u e s ti t o a o n n n , di o n a r g llo b w e a f n o a r y e d t d h i t i t h n io e g na d c l a o te n re ta b d i a e n t t e e e d rm on i i n n e p d r t o h p i e s u r n ty s d e e c r t t a io x su n i b , f - p s t e a h c y e t m io C e n n o t rp ( i o 1 s ) r m . a ” t . a i d o e n 3 Part It] THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 The Kolkata Municipal Corporation (Amendment) Act, 2022. (Sections 6 —10.) Amendment of 6. In sub-section (1) of section 182A of the principal Act,— section 182A. (a) to clause (a), the following provisos shall be added:— “Provided that in case of non-filing of return of self-assessment, n 2 e o n o x 3 n o t i 2 a t w s e B n t x i i d n , t c h g t e s i f e l r t l t a d o a n t i m x h n d e g i a t n h s f g r e f m e iv d s e e a h a n n t p v t e y i e a t o o r h l n f u i c e n a f e d g i t n n io t i a c . n n l , o p a n t i h s s u ta i b m m s i l n a i s a e c y u d d a b e b t - i e o i s a n e n f d c t s e e t o e c i r f o c i f d n t t i i h e n o e d m a n l s b s a c p y y h 1 u t e 7 b b h m e 1 l e i , c e i C n a , 1 t o c 7 b i r r o 9 y e p n , a o s s 1 u r o e a 8 c f d t h 0 i t , o h e p n 2 v e e 3 e r s a r 2 c c n y A e h d n e y s t m a e a u n a g c e d r e h , , o b w e, n s e h r al o l r c o o c n c t u in p u ie e r to or p p a e y rs th o e n s li a a m bl e e w to hi p c a h y w t i h ll e b p e ro s p u e b r j t e y ct ta to x, a a d s ju th s e tm c e a n se t a m ft a e y r fresh valuation under the scheme: Provided further that ifany change in nature of occupancy ornature of use orany addition or alteration or anyother circumstance ofrevision as specifiedin sub-section (2)of section 180 occurs priorto finalpublication of the scheme then the Corporation may amend the assessment and consequential tax asmentioned in the foregoing proviso.”; (b) in clause (c), the word “annual” shall be omitted. Amendment of 7. After sub-section (7) of section 183 of the principal Act, the following sub- section 183. section shall beinserted:— h s d u i u s _ b e o j s “ e w ( c 8 t n t o ) t m o t N h a e r o e y t a C w r l o i e i s t r c a h p o t s o i r t o d r a a n n t s d i u o o i c n n f h g p t r r t o a h a c n n e e y r s s e f t s h e o i r i f n n g i g o n n f c a e o e b a n c o t a c o a s o i k n u a e a n p d n t p d l i o i n c a f a l t s b h t o h l i e s e in A a t n r t c h a d t e n , s p M M f a e y u u r m o n n r i i e c c n i i o p p t r a a o t l l h f e C A ar o s r p s m e e r a e m s r d s s i m e s c o s e e f i n o s t t s n a o e B x r r - o a i o o n n k n - d interest of theproperty.”. Amendment of 8. Insection 184 ofthe principal Act, the brackets and figure “(1)”shall beomitted. section 184. Amendment of 9. In section 185of theprincipal Act,— section 185. (1) in clause (d),— (a) for the words “non-filing of a return”, the words, figures and letter “non- filing of the return under section 182A” shall be substituted; (b) f “ o w r i t l h fu e l w s o u r p d p s re “ s w si i o lf n ul of su f p a p c r t e s ss i i n on the of re f t a u c r t n s”, un th d e er w s o e r c d t s i , on fig 1 u 8 r 2 es A” an s d ha l l e l tte b r e substituted; (2) after clause (d), the following explanation shall be inserted:— d o i 1 o n o n f i 7 n o f f f t 1 f e t h t a e A ‘ h b e c r t E h e , e e t r x s e n o e c ” s p n c u t o c u l e s m i a h r w a t n n e i e n i i n a m s s l d f o t p i c u e f t o r t l o , l ‘ w a o n l s y r r a p e . o i u — l e f f s p p i r - h u e e e a t u y p e d n s s F n s p a e t t d o l r a h s t e o r r y s x a e s n m t s d a e a a e e v i r t n d n t ( o i h h t s ) t i , c h o i d a n a o u e d a s g n s n e i r a w f a c n f t p h t o e r d r e r o e o f o m n p o w b o in g e f a f , r r s o g p t t d i i h y n l n i s o a v i f g r c u o o i t e t n b f y r a i m g n t x f , o p r f . w a f e e o t s t s r h r a r i u h m o o e c b c t n n j v a u e e e g t a a n c i x n l l t o t i u p o . n n p , a r t t f o r e t s b o o a i s h o p p e r n s a m n e e r i d l o o r n l a t v m n y w t b i g i s a e o i i i l “ d o v t n f t a i e n u e h m x l n o i a r p r f s a c t t a o u m y o w e n s p r n o i d e p p t l u f a d / f e r i n o i u n e r n t r a o l s i e n l s t n d c s h g i u e p o e r n p u n u in t p t f b p o . a r o l e s c e i f o r e e c t s u c s f s a f s p t a t i i e t h t i o o c h w o e a n t n e s n s d o hundred.’. A se m ct e io n n dm 1 e 8 n 6 t . of wo 1 r 0 d . s I a n nd se f c ig ti u o r n es 18 “s 6 ec o t f io th n e 1 p 8 r 4 in o ci r p s a e l c A tio c n t, f 1 o 8 r 5 t ” he sh w al o l r b d e a s n u d bs f t i i g tu u t r e e d s . “section 184”, the Part II] THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 The Kolkata Municipal Corporation (Amendment) Act, 2022. (Sections 17 — 25.) Insertion of new 17. After section 232A of the principal Act, the following section shall be section 232B after section inserted:— 232A. “ p a t t c o h C r p o o e p e n v r p l t i t i S u i s a c n i c b i o a n u h l n b i e e c s l m a e t t e i o on p b r s i e h o a r o i l n l f o ( w 1 f ) e 2 s r u 3 o e b 2 f - i B s n s e e . c f c o t t N i i r o o c o n n e s tw im 1 it ( 7 h 1 m 4 ) s , e ta a d ( n n 2 i d a d ), t i e n ( s l g 3 e y c ), t a i p n o ( r 4 y n i ) t o s h , r i ( n 8 1 t g o ) 75 t a h c , n o e d 1 n c 7 t ( o a 9 9 m i ) , n o m e 1 f d 8 e 0 s n i , e n c c e t t 1 h i m o 8 is n 2 e A A n 1 t c 7 t a , 1 o n , f t d h s t e h u 1 e p b 8 - r 5 s K o e v w c o i t l h s i k o i ic o a n h t n a W XX es I t I B o e f n. 20 A 0 c 6 t . f M c a f o o a o o s r f m u c s n r e n e . t s e a i i s e c n n n s c i d u m y p ti e e a o p e d l n n e t r t o b C i y o 1 o o b 7 d f r e t 4 p h a o p e e n r r r n a e i n K o f t a u i o d r o o a r n t l l c o k e w v a a p ( a t i b t A a u l h u l b m e M a l c e t i i c l i n u o a n a d n u n t m i s r i c o e e a e i s n n n p p t d a ( ) e a o l c ) l r t e C e A o v n o f o y c f f r i t o n , p s a u r g o 2 c n b r 0 e y - a o 0 s m t e f 6 i a c o e , p c t n n i t r a o i t o n o n p ( d n o A e f r s m a ( t u t y 2 s h b e ) e - n t t s o a d e S o x c f m c b t h i e o e o s e r e n n m t c t a a t ) i e k n o ( e y 3 n A u n ) n s c o t d t f 1 e , f o e 7 p s 2 r r 9 e r 0 t c s e h 0 t u o l i e 6 a o f b t . n - ” i p t s n h . u e g i 1 s c r 7 p t t i 4 o h A o s e s n c e h r t e a Q t l o a l o f ) s Amendment of 18. Insub-section (5) ofsection 39] oftheprincipal Act, for thefigures “393”, the section 391. figures and letter “393, 393A” shall be substituted. Amendment of 19. After sub-section (4) of section 393A of the principal Act, the following section 393A. sub-section shall be inserted:— a M ll un t “ h i ( c e 5 i ) p re a A l l e l v l C a t o n h r t e po a N r p a o p t l i i o O c n a b t j i e a o c n n t d s io t i n h n e t C h m e is o rt d s i a e fi l c c i t t a i i o t e e n s s i f s h o s a r u ll i s n u b g b e m a a i c u s c t s h o io o m n ri p t a i o e n f s ie o d o n t l h i b n e y e r th a t e h p a p a n l p ic p t a l h i t e c io a n t K io o f n l o k s r a m o ta s f together with feeunder this section shall be such as maybe prescribed.”. Amendment of 20. Insub-section (1) ofsection 395of theprincipal Act, for thefigures “393”, the section 395. figures and letter “393, 393A” shall be substituted. Amendmentof 21. In sub-section (4)ofsection 396of theprincipal Act, forthefigures “393”, the section 396. figures and letter “393, 393A” shall be substituted. Amendment of 22. Insection 397oftheprincipal Act, for thefigures “393”, thefigures andletter section 397. “393, 393A” shallbe substituted. A se m ct e io n n dm 3 e 9 n 8 t . of 2 (1 3 ) . I in n s s u e b c - t s io e n ctio 3 n 98 (1 o ) f , t f h o e r t p h r e in f c i i g p u a r l es A “ c 3 t, 9 — 3”, the figures and letter “393, 393A” shall be substituted; (2) in sub-section (3), for the figures “393”, the figures and letter «393, 393A” shall be substituted; (3) after sub-section (4), the following sub-section shall be inserted:— “ s 3 u ( 9 5 b 3 ) - A s N ec o o ti f o n t n h o i t ( s i 4 ce ) A i c o s t f . ne c H c o o e m w ss m e a v r e y e n r c f e o n m r o e e t n i r c e t e ct f i a o o t r n p e o l r i f e n c t b h t u io i l l n e d v in o e g l f b i d s u e i m a ld lt a i n n w d g i a th t a o s r u y n sp d u e e n c r d i s f e i e r e c d t t i h o i i n n s sub-section.”. Amendment of 24, In sub-section (1) of section 402 ofthe principal Act, for the figures “393”, the section 402. figures and letter “393, 393A” shall be substituted. Amendment of 25. In sub-section (1) of section 403 of the principal Act, for the figures “393”, the section 403. figures and letter “393, 393A” shall be substituted. 6 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 31, 2023 [Parr II The Kolkata Municipal Corporation (Amendment) Act, 2022. (Sections 26, 27.) Amendment of be ad 2 d 6 e . d: T — oclause (v)ofsection 412Aofthe principal Act, thefollowing provisos shall l e d o a t r o i c n e l c a d d c u p o l t p “ o i P i d t r t e e o d a r r m o s t s e v o e p d i r c o t d h u r t e h e b a r d r e r e u e y i o t t o l h h f d c s , a e i c t t n r u s i u g t m a p h c f i m e t e e p u t r e M r y r s i d e o , i u o a r i f n a t n e s i t t l c h o t y t h i e h p e e t a o h s l c t e c o a c C a i u v d s c o p a e o m p c i m e m a r m r e t m e s a m i y s e o i s t n s f h i b e c o e t e s e h n , m e p e f h r r o e e d a r n m s i m l t r i a t s e a o p e h y o i s d a c , f b a a i r t i f a d e l r n i s e y d t d a v a t e t b o i i t s l u u o h o f a i t n i p l e t d i m d m a i t n h e f m t e t g n e h y , t e r a d b t w d y i w i a e t i t l o m o l e i r s r l o k d y h e l e a : i x v t r w p i e o d h e n i d i r r c i i e g h e o c h n f t t t t t t h h h s t e o e e o o e f ls o e P c t c o r u o f p v a a i c d n i e l c i d y tat f u e u n r t d t h h e e e r r p s r t u o h p c a e e t r s v i s f is t o i h f o e n d o e o v c f c e u l t o h p p e ie m C rs e o n r o t p f o w t r h o a e t r i k o d , n il t . a h ” p e , i y da w te il d lb b e u p il r d o i v n i g de s d hif th t e so c m er e ti w fi h ca e t r e e Amendment of figur 2 e 7 s . a I n n d su le b tt - e s r ec “ ti 3 o 9 n 3, (1 3 ) 9 o 3 f A s ” ec s t h io a n ll 6 b 1 e 9A sub o s f ti t t h u e te p d. rincipal Act,for the figures “393”, the By order of the Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, LawDepartment. a Printed atSara P s u w b a li t s y hed Pre b ss yL L a td w .(G D o e v p e a r r n t m m e e n n t t, G of o W ve e rn st m B en e t nga o l f W En e t s e t rp B ri e s n e g ), al K a o n l d kata 700 056. eat oT