WEST BENGAL CENTRAL VALUATION BOARD ACT, 1978

Preamble - THE WEST BENGAL CENTRAL VALUATION BOARD ACT, 1978

THE WEST BENGAL CENTRAL VALUATION BOARD ACT, 1978

[Act No. 57 of 1978[1]]

[05th February 1979]

PREAMBLE

An Act to provide for a Central Valuation Board and Valuation Authorities for the purpose of valuation of lands and buildings in West Bengal.

WHEREAS it is expedient to establish a Central Valuation Board and Valuation Authorities for the purpose of valuation of lands and buildings in West Bengal;

It is hereby enacted as follows :?

Section 1 - Short title, extent and commencement

(1)     This Act may be called the West Bengal Central Valuation Board Act, 1978.

 

(2)     It extends to the whole of West Bengal.

 

(3)     It shall come into force in such area and on such date as the State Government may, by notification, appoint and different dates may be appointed for different areas.

Section 2 - Definitions

(1)     In this Act, unless there is anything repugnant in the subject or context,?

[2]* * * * * *

[3](aa) "Asansol" means Asansol as defined in the Asansol Municipal Corporation Act, 1990;

(b) ??"Board" means the Central Valuation Board established under section 4;

[4](bb) "Board of Councillors" means the Board of Councillors of a Municipality;

[5](c) ?"Calcutta" means Calcutta as defined in the Calcutta Municipal Corporation Act, 1980;

[6](d) ?"Chandernagore" means Chandernagore as defined in the Chandernagore Municipal Corporation Act, 1990;

[7](e) ?"Councillor" means a Councillor of a Corporation or Municipality;

[8](ee) "consolidated rate" means the consolidated rate leviable under the Calcutta Municipal Corporation Act, 1980;

[9](f) ?"Corporation" means the Calcutta Municipal Corporation, the Howrah Municipal Corporation, the Siliguri Municipal Corporation, the Asansol Municipal Corporation, or the Chandernagore Municipal Corporation;

(g) ?"Fund" means the Central Valuation Board Fund referred to in section 20;

[10](h) ?"Howrah" means Howrah as defined in the Howrah Municipal Corporation Act, 1980;

(i)?? ?"land or building" [11] [includes a bustee];

[12](ii) "municipal area" includes a notified area;

[13](j) "Municipality" means a Municipality as defined in the West Bengal Municipal Act, 1993, and includes a Notified Area Authority;

(k) ??"notification" means a notification published in the Official Gazette;

[14](kk) "property tax" means the property tax on the annual value of lands and buildings determined and leviable under the How rah Municipal Corporation Act, 1980, the Siliguri Municipal Corporation. Act, 1990, the Asansol Municipal Corporation Act, 1990, the Chandernagore Municipal Corporation Act, 1990, or the West Bengal Municipal Act, 1993, as the case may be;

(l) ???"prescribed" means prescribed by rules made under this Act;

(m) ?"regulations" means regulations made under section 29;

[15](mm) "Siliguri" means Siliguri as defined in the Siliguri Municipal Corporation Act, 1990;

[16](n) ?"valuer-surveyor" means the valuer-surveyor Grade I, or the valuer-surveyor Grade II, registered as such under section 8B.

[17](2) Words and expressions used in this Act but not defined shall have the same meaning as in the Howrah Municipal Corporation Act, 1980 or the Calcutta Municipal Corporation Act, 1980 or the Siliguri Municipal Corporation Act, 1990 or the Asansol Municipal Corporation Act, 1990 or the Chandernagore Municipal Corporation Act, 1990 or the West Bengal Municipal Act, 1993.

Section 3 - Act to override other laws

With effect from the date [18] [of notification referred to in sub-section (1) of section 9,] the [19] [provisions of the Howrah Municipal Corporation Act, 1980 or the Calcutta Municipal Corporation Act, 1980 or the Siliguri Municipal Corporation Act, 1990 or the Asansol Municipal Corporation Act, 1990 or the Chandernagore Municipal Corporation Act, 1990 or the West Bengal Municipal Act, 1993] or any other law relating to any of the matters provided for in this Act shall be deemed, in respect of such area, to have been modified to the extent of the provisions made in this Act.

Section 4 - Establishment of the Board

(1)     The State Government may, by notification, establish, for the purposes of this Act, a Board to be called the Central Valuation Board.

 

(2)     The Board shall be a body corporate with perpetual succession and a common seal and may sue or be sued in its corporate name and shall be competent to acquire, hold and dispose of any property, both movable and immovable, to enter into contracts and to do all things necessary for the purposes of this Act.

Section 5 - Members of the Board

(1)     The Board shall consist of a Chairman and [20] [four] other members to be appointed by the State Government.

 

(2)     The Chairman shall be a person who is or has been an officer of the State Government [21] [not below the rank of Secretary including ex officio Secretary[22]* * * *].

[23](3)  [24][The four other members shall include the Director of Local Bodies, Government of West Bengal, who shall be the ex officio member of the Board, and such other officers of the State Government or non-official experts] having knowledge and experience in the field of Judiciary, Engineering, Valuation and Assessment of Properties, Economics or Social Science as the State Government may determine.

(4) ??The Chairman and the other members of the Board shall hold office for such period not exceeding [25] [four years] as the State Government may determine and the terms and conditions of their service, including salaries and allowances shall be such as may be prescribed.

[26](5) ?The Board shall have a Member-Secretary who shall be appointed by the State Government from amongst the members referred to in subsection (3) and shall be the Chief Executive Officer of the Board.

Section 5A - Validation

[27][Notwithstanding anything contained elsewhere in this Act, no action of the Board shall be invalid or otherwise called in question merely on the ground of the existence of any vacancy (initial or subsequent) in the office of the members of the Board.]

Section 6 - Officers and other staff

[28]* ****** * *

[29]* * * * * * * * * * * *

(3) ??The Board [30] [may create such posts of other officers and employees as may be approved by the State Government:]

Provided that the Board shall not, without the previous approval of the State Government, appoint any officer in the scale of pay, the maximum of which exceeds [31] [one thousand five hundred] rupees a month.

(4) ??The terms and conditions of service, including salaries and allowances, of the officers and employees appointed under sub-section (3) shall be determined by regulations.

Section 7 - Employment of staff of the State Government

(1)     The Board may take over and employ such staff of the State Government as the State Government may make available.

 

(2)     During the period of such employment all matters relating to pay, allowances, leave, retirement, pension, provident fund and all other terms and conditions of service of the staff so made available and taken over shall be regulated by the West Bengal Service Rules or such other rules on the subject as may, from time to time, be made by the State Government for its employees.

 

(3)     Subject to the provisions of sub-sections (2) and (4) every person so taken over and employed shall be subject to the provisions of this Act and the regulations.

 

(4)     All permanent Government employees taken over and employed under sub-section (1) shall have a lien on their post in the service of the State Government and the period of their service under the Board shall, on reversion to the service of the State Government, be counted for the purpose of their promotion, increments, pension and other matters relating to their service.

Section 8 - Expenditure incurred on account of salaries and allowances

The expenditure incurred by the Board for meeting the salaries and allowances of the Chairman, [32] [the Member-Secretary, the other members and the] officers and employees serving under the Board shall be defrayed out of the Fund.

Section 8A - Maintenance of register of registered valuer-surveyors Grade I and registered valuer-surveyors Grade II

 

Maintenance of register of registered valuer-surveyors [33] [Grade I and registered valuer-surveyors Grade II.]

[34][The Board shall maintain in the prescribed manner a register of registered valuer-surveyors [35] [Grade I and registered valuer-surveyors Grade II.)

Section 8B - Registration of valuer-surveyor Grade I and valuer-surveyor Grade II

 

[36][ Registration of valuer-surveyor [37] [Grade I and valuer-surveyor Grade II]

Every person who possesses such qualifications as may be prescribed shall, subject to such terms and conditions, and on payment of such fee, as may be prescribed, be entitled to have his name entered [38] [as a valuer-surveyor Grade I or valuer-surveyor Grade II] in the register of valuer-surveyors [39] [Grade I and registered valuer-surveyor Grade II].

Section 9 - Determination of valuation and its duration

(1)     The State Government shall, from time to time by notification, specify the area where, the general valuation of lands and buildings shall be made by the Board, in accordance with the [40] [provisions of the Howrah Municipal Corporation Act, 1980 or the Calcutta Municipal Corporation Act, 1980 or the Siliguri Municipal Corporation Act, 1990 or the Asansol Municipal Corporation Act, 1990 or the Chandernagore Municipal Corporation Act, 1990 or the West Bengal Municipal Act, 1993] or any other law for the time being in force in such area, as the case may be [41] [, in so far as they relate to the determination of annual valuation]:

[42]Provided that the Board may, in accordance with a resolution in this behalf adopted at a meeting of the Board and with the previous approval of the State Government, require [43] [a valuer-surveyor Grade I or valuer-surveyor Grade II] to make, subject to such conditions as may be prescribed, the general valuation of lands and buildings in the area as aforesaid or in any part thereof under the superintendence, direction and control of the Board on payment of such remuneration as the Board may determine, and every such valuation shall be deemed to have been made by the Board.

(2)     The valuation made by the Board shall become operative with effect from such date as the State Government may, by notification, appoint in this behalf and shall remain in force in respect of such area for a period of six years and may be revised thereafter at the termination of successive periods of six years:

Provided that [44] [notwithstanding anything contained in the foregoing provisions of this section, in Calcutta and Howrah and in any municipality,] the valuation shall remain in force in such groups of Wards and for such period as may be prescribed and such valuation may be revised thereafter at the termination of successive periods of six years from the expiry of the period so prescribed:

Provided further that the valuation of lands or buildings in any area made in accordance with the provisions of [45] [the West Bengal Municipal Act, 1993] or any other law shall remain in force for the period for which it was made under [46] [the West Bengal Municipal Act, 1993] or any other law, as the case may be.

(3)     Notwithstanding anything contained in sub-sections (1) and (2), if during the currency of any period referred to in sub-section (2), any new building is erected or an existing building is reconstructed or substantially altered or improved in any area, the Board may cause the entire premises to be valued or revalued and the valuation or revaluation so made shall remain in force for the unexpired portion of the period referred to in that subsection.

 

(4)     The Corporation and [47] [the Board of Councillors] shall in each year and within such time as may be prescribed send to the Board a list of all new buildings erected and also all existing buildings reconstructed or substantially altered or improved within their respective jurisdiction.

NOTE

Central Valuation Board is not ultra vires. The general valuation comprehends total or capital value of land and building are not annual valuation of land and building.--  Shri Gobardhandas Damji Parmar vs. State of W. Bengal, 1993 (2) CLJ 35.

Section 10 - Publication of the draft valuation list

Omitted by W.B. Act 7 of 1994.

 

Section 11 - Publication of valuation list

[48][When the general valuation of lands and buildings has been made by the Board under section 9, the Board shall prepare a valuation list and shall give public notice of the place or places where the valuation list may be inspected, and the valuation as aforesaid together with the amount of [49] [consolidated rate or property tax, as the case may be, payable thereon] as recorded in the valuation list shall, subject to the provisions of sections 14 and 15, be conclusive. The Board shall also give a notice in writing to the owner or to the lessee, sub-lessee or occupier of any land or building, as the case may be, in all cases in which the valuation of such land or building is made for the first time or the annual valuation of such land or building is increased:

Provided that the valuation list as aforesaid may be prepared and published in respect of all the holdings of 2[any municipal area or any area within the jurisdiction of a Corporation] specified in the notification under sub-section (1) of section 9 or the holdings of 2[any municipal area within such group of Wards or any area within such group of Wards within the jurisdiction of a Corporation] as the State Government may determine.

Section 12 - Amendment of valuation list by Board

Omitted by W.B. Act 7 of 1994.

Section 12A - Alteration or amendment of * * * valuation list

[50][ Alteration or amendment of [51]* * * valuation list

(1)     Notwithstanding anything contained in section 11, the Board may at any time before the date of hearing of an application for review under section 14 and for reasons to be recorded in writing, direct any alteration or amendment of the [52]* * * valuation list?

 

(a)      by inserting therein the name of any person whose name ought to be inserted; or

 

(b)      by inserting therein any land or building previously omitted together with the valuation thereof; or

 

(c)      by striking out the name of any person or any land or building not liable for payment of consolidated rate [53] [or property tax, as the case may be]; or

 

(d)      by increasing or decreasing the annual valuation of any holding which, in the opinion of the Board, has been substantially undervalued or over-valued by reasons of fraud, misrepresentation , mistake, [54] [or error; or]

[55](e) ?by correcting any patent error or omission.

[56]* *******]

Section 13 - Preparation of municipal assessment book and assessment list

Omitted by W.B. Act 40 of 1984.

Section 14 - Application for review

[57](1) ??The owner or occupier or any other person primarily liable to pay consolidated rate [58] [or property tax, as the case may be,] may, if dissatisfied with the valuation of any land or building as entered in the [59]* * * valuation list, apply to the [60] [Corporation or the [61] (Board of Councillors) concerned] to review the valuation.

(2) ??The application shall be filed within such time and in such manner as may be prescribed.

(3) ???Every application presented under sub-section (1) shall be heard and determined [62] [by a Review Committee constituted under section 15 in accordance with such procedure as may be prescribed.]

[63](4) ?No application under sub-section (1) shall be entertained unless the amount of consolidated rate 2[or property tax, as the case may be,] on the previous valuation of the land or building as aforesaid has been paid or deposited in the office of the Corporation or Municipality, as the case may be, before the application is filed, and every such application shall fail unless the amount of consolidated rate [64] [or property tax, as the case may be,] on the previous valuation as aforesaid is continued to be paid or deposited in the office of the Corporation or Municipality, as the case may be, till such application is finally disposed of :

[65]Provided that wherever the previous valuation refers to a valuation made under the Bengal Municipal Act, 1932, and in force on the date immediately before the commencement of the West Bengal Municipal Act, 1993, no application under sub-section (1) shall be entertained unless the amount of consolidated rate on such previous valuation has been paid or deposited or is continued to be paid or deposited in the office of the concerned Municipality.

Section 15 - Review Committee

[66](1)? ?Every Corporation or [67] [Municipality] shall, by a resolution, constitute Review Committee or Review Committees to hear applications presented under sub-section (1) of section 14.

[68](2) ??Every Review Committee shall be presided over by the Chairman or the Vice-Chairman of the [69] [Municipality] and shall consist of two other members, [70] [being Councillors] of the [71] [Municipality], as may be nominated by the [72] [Board of Councillors,] and another member, who shall be an officer of the Board having knowledge in the assessment of municipal valuation, deputed by the Board :

Provided that in the case of a Corporation, the presiding officer and [73] [the two other members] of the Review Committee shall be such persons as may be nominated by the Corporation from amongst the Councillors [74]* * * by a resolution:

Provided further that no decision of a Review Committee shall be invalid or called in question merely by reason of any vacancy in the composition of the Committee or absence of any member from a meeting thereof other than the presiding officer :

Provided also that the decision of a Review Committee shall be unanimous :

[75]Provided also that when a Corporation or a Municipality is dissolved, the State Government shall constitute by notification the Review Committee consisting of a President and such number of other members as may be specified in the notification for the purpose of hearing applications for review.

(3)? ?The Review Committee may confirm, reduce, enhance or annul the valuation of land or building or [76] [may direct fresh valuation] to be made after such further enquiry as the Review Committee may direct.

(4) ??If there is any difference of opinion [77] [amongst] the members of the Review Committee, the matter shall be referred to the Board for decision.

(5) ??The decision of the Review Committee or of the Broad, as the case may be, shall be final and no suit or proceeding shall lie in any Civil Court in respect of any matter which has been or may be referred to the Review Committee or has been decided by the Review Committee or the Board.

Section 16 - Owner or occupier to file statement

[78][Every owner or occupier of any land or building shall file a statement before the Board in such manner and within such time and specifying such particulars as may be prescribed.]

Section 17 - Production and inspection of accounts and documents

The Board or any of its officer authorised by the Board may, subject to such conditions as may be prescribed, require the owner or the occupier of any land or building to produce before the Board or such officer within such time as the Board or such officer may fix any accounts, registers or documents or to furnish any information relating thereto as may be considered necessary for the purpose of this Act and the owner or the occupier shall comply with such requisition.

Section 18 - Power to enter into land or building

[79][(1) Any officer of the Board, when so authorised by it in writing, may, without giving any previous notice to the owner, or the occupier, of any land or building, enter into such land or building and make an inspection or survey, or take measurements, thereof for the purpose of valuation.

(2) ??If such entry is refused, or any objection to such entry is made, the officer authorised under sub-section (1) may give notice in writing to the owner or the occupier of such land or building of his intention to enter into such land or building, and the owner or the occupier of such land or building shall, upon such notice being duly served on him, extend all facilities as may reasonably be expected of him to such officer for entering into such land or building and for making inspection or survey, or for taking measurements, thereof, as the case may be, for the purpose of valuation.]

Section 19 - Corporation and Municipalities to make payment to the Board

Corporation and [80] [Municipalities] to make payment to the Board

(1)     [81][The Calcutta Municipal Corporation, the Howrah Municipal Corporation,] [82] [the Siliguri Municipal Corporation, the Asansol Municipal Corporation, the Chandernagore Municipal Corporation, the Municipality or other local authority of any area,] as the case may be, in respect of which notification under sub-section (1) of section 9 has been made, shall in each year pay to the Board such proportion of the expenditure incurred by the Board on account of the valuation and assessment, as the annual value of [83] [holdings in Calcutta, Howrah,][84] [Siliguri, Asansol or Chandernagore or within the jurisdiction of the Municipality or the other local authority,] as the case may be, bears to the aggregate of the annual value of the total number of holdings in the concerned area.

 

(2)     The Board shall calculate the amount payable by the Corporation, [85] [the Municipality or the other local authority] under sub-section (1) and may require the concerned body to pay the amount within such time as may be prescribed.

 

(3)     If the amount is not paid within the prescribed time, the Board may refer the matter to the State Government and the State Government may pay the amount to the Board after deducting the same from any grant payable by the State Government to the Corporation, [86] [the Municipality or such other local authority,] as the case may be.

Section 19A - Functions of the Board

[87][(1) The Board may render such advice on valuation and rating to a Corporation or a [88] [Municipality] as the State Government may, from time to time, require it to do or as the Board may consider necessary for carrying out the purposes of this Act.

(2) ??The Board may also discharge such other functions in the field of valuation including development of expertise in valuation of land and building and training of [89] [officers and employees of a Municipality] as the State Government may direct or as the Board may consider necessary for carrying out the purposes of this Act.]

Section 20 - Fund of the Board

(1)     The Board shall have a fund to be called the Central Valuation Board Fund to which shall be credited?

 

(a)      such moneys as may be paid to the Board by [90] [the Corporations, the Municipalities and the other local authorities] under section 19, and

 

(b)      such other moneys as may be paid to the Board by the State Government or any other authority or agency.

 

(2)     All moneys received by the Board shall be deposited in the [91] [State Bank of India] or in one or more nationalised banks.

Section 21 - Loan to the Board

The State Government may from time to time advance loans to the Board on such terms and conditions as the State Government may determine.

Section 22 - Expenditure and accounts

[92](1) ?The Board shall have the same financial powers as are exercisable by the Secretary of a Department of the State Government. Matters beyond such financial powers shall be referred by the Board to the State Government for decision.

(2) ??The Board shall keep accounts of all receipts and expenditure in such form as may be prescribed.

Section 23 - Audit

(1)     The Board shall cause its accounts to be audited annually by an auditor to be appointed by the State Government and the auditor so appointed shall have the right to demand the production of books, accounts, documents and other papers of the Board.

 

(2)     As soon as its accounts have been audited the Board shall send a copy thereof together with a copy of the report of the auditor thereon to the State Government.

 

(3)     The Board shall comply with such directions as the State Government may, after perusal of the report of the auditor, think fit to issue in this behalf.

 

(4)     The Board shall pay out of the Fund such sum as may be determined by the State Government by way of fees for such audit.

Section 24 - Budget

(1)     The Board shall prepare each year in such form and within such time as may be prescribed a budget in respect of the financial year next ensuing, showing the estimated receipts and expenditure and shall forward a copy of the same to the State Government for approval.

 

(2)     The State Government may, in according such approval, make such additions, alterations and modifications therein as it thinks fit:

Provided that before making such additions, alterations or modifications the State Government shall give the Board an opportunity to express its views thereon within such period as may be prescribed.

Section 25 - Penalty

Any person who?

(a)      fails to file the statement referred to in section 16 within the prescribed period, or files a false statement, or

 

(b)      fails to produce the accounts, registers or documents or to furnish the information relating thereto when so required under [93] [section 17, or]

[94](c) ??fails to comply with the provisions of section 16, 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.

Section 26 - Employment of staff

The Board may employ such members of the staff [95] [of the Corporation or the Municipality or any other local authority, as the case may be,] having jurisdiction over the area specified in the notification under sub-section (1) of section 9, on such terms and conditions of service as may be determined by regulation:

Provided that the terms and conditions of service of the persons so employed shall not be varied to their disadvantage.

Section 26A - Delegation of powers and functions by Board

[96][(1) The Board may delegate any of its powers and functions including financial powers to the Member-Secretary of the Board except the power under subsection (3) of section 6.

(2) ??The Board may also delegate any of its powers or functions to any other officer of the Board by a resolution adopted by it in this behalf.]

Section 27 - Valuation Authority

Omitted by W.B. Act 7 of 1994.

Section 27A - Members, officers and employees to be public servants

[97] [Every Member of the Board or every officer or employee of the Board shall, when acting or purporting to act under the provisions of this Act, be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.]

Section 28 - Power to make rules

(1)     The State Government may, by notification, make rules for carrying out the purposes of this Act.

 

(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.

Section 29 - Power to make regulations

(1)     The Board may, with the previous approval of the State Government, make regulations consistent with the provisions of this Act and the rules made thereunder for carrying out the purposes of this Act.

 

(2)     The State Government may, in according such approval, make such additions, alterations and modifications therein as it thinks fit:

Provided that before making such additions, alterations or modifications the State Government shall give the Board an opportunity to express its views thereon within such period not exceeding two months as may be specified by the State Government.

(3)     All regulations approved by the State Government shall be published in the Official Gazette.