WEST BENGAL [VALUATION BOARD] (VALUATION
OF [LAND] AND BUILDINGS) RULES, 1984
[WEST BENGAL [VALUATION
BOARD] (VALUATION OF [LAND]
AND BUILDINGS) RULES, 1984]
PREAMBLE
In exercise of the
power conferred by section 28 of [the West Bengal Valuation Board Act, 1978] (West Ben. Act LVII of
1978), the Governor is pleased hereby to make the following rules
CHAPTER I
PRELIMINARY
Rule - 1.Short title and commencement.
(1)
These
rules may be called the West Bengal [Valuation Board]
(Valuation of [Land] and Buildings)
Rules, 1984.
(2)
They
shall come into force on the date of their publication in the Official Gazette.
Rule - 2. Definitions.
In these rules, unless the context otherwise
requires,
(a)
"The
Act" means [the West Bengal
Valuation Board Act, 1978] (West Ben. Act LVII of 1978);
(b)
"Board"
means the [West Bengal
Valuation Board] established under section 4;
(c)
"Chairman"
means the Chairman of the [West Bengal
Valuation Board];
[(d)
"Corporation" means the [Kolkata] Municipal
Corporation, the Howrah Municipal Corporation, the Siliguri Municipal
Corporation, the Asansol Municipal Corporation or the Chandernagore Municipal
Corporation;]
[(e)
"Municipality" has the same meaning as in the Act;]
[(f) "Objection
Hearing Officer" means the Objection Hearing Officer of the Board or the
officers engaged by the Municipality, duly authorised by the Board in this
behalf, under such terms and conditions as may be determined by the State
Government from time to time;]
(g) [ ***]
(h)
"Schedule" means a schedule to these rules;
(i)
"section" means a section of the Act.
CHAPTER II
PREPARATION OF VALUATION LIST
Rule - 3.Intimation for valuation of new buildings erected.
The Corporation, the [***]
municipality [or any other local
body in respect of the area specified by a notification under section 9] shall,
not later than the fifteenth day of the quarter of a year ending on the 30th
June or the 30th September or the 31st December or the 31st March, as the case
may be, 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.
Rule - 4.[Publication of draft valuation list][17].
(1)
When
the valuation list referred to in [section 9A] in
respect of any ward or wards of a Corporation or a municipality been prepared
the Chairman shall sign the same and shall cause the valuation list to be
published by putting up copies thereof in the notice board of the office of the
Board and in the concerned offices of the Corporation or in the offices of the
municipality or other local body, as the case may be, and in such other places
as the Board may determine.
(2)
Every
person claiming to be the owner, lessee or sub-lessee or occupier of any land
or building included in the valuation list and any authorised agent of such
person shall be at liberty to inspect the valuation list and to take extracts
therefrom free of charge.
Rule - 5.Public notice for filing objections.
The Board shall give public notice in the
office of the Board and in the office of the local body concerned and also in
at least two newspapers of which one should be in vernacular, the fact of
publication of the draft valuation list and (the [Objection Petitions]
shall be filed within two months of the date of publication of the valuation
list] and in all cases in which any land or building is for the first time
assessed, or the annual valuation of land or building is increased the Board
shall also give written notice thereof to the owner or to any lessee or
sublessee or occupier of such land or building [the [Objection Petitions]
shall be filed within two months of receiving the said notice].
Rule - [5A. Period of determining objection petitions.
The objection petitions referred to in
sub-section (2) of Section 9A shall be heard and disposed of by the Objection
Hearing Officer, concerned as may be specified by the Board, within six months
from the date of receiving the objection petition specified under Rule 5.
Rule - 5B. Manner of filing objections.
(1)
Any
objection to the annual value of land or building as entered in the draft
valuation list published under sub-rule (1) of rule 4 shall be made in writing
by the owner or by the lessee, sublessee or occupier of such land or building,
to the Board at such place and within such date as may be specified in the
public notice or the written notice referred in rule 5, as the case may be, and
shall state clearly in what respect the annual value is objected to or is
disputed.
(2)
The
objection should ordinarily be sent by registered post with acknowledgement due
or may be delivered personally in the office of the Board or the Corporation or
the Municipality concerned. If objection is submitted personally a receipt
shall be given to the person submitting such objection.
Rule - 5C. Notice for hearing objections.
All objections filed under rule 5B shall be
entered in a register called Objection Register in the form as specified in
Schedule I to be maintained for the purpose, and on receipt of any objection
petition the objector shall be given the date on which and the time and place
at which his objection will be heard.
Rule - 5D. Manner of determining objections and preparation of final valuation list.
(1)
The
Objection Hearing Officer concerned, duly authorised by the Board in this behalf,
subject to the control, superintendence and discipline of the Board, shall on
the date and at the time and place specified in the notice referred to in rule
5C, hear the objection in the presence of the objector or his agent, if he
appears.
(2)
The
objection in writing together with the statement filed under section 16
[Schedule III of the Act] shall be placed before the officer at the time of
hearing the objection.
(3)
The
Objection Hearing Officer may call for further documents or may direct further enquiry,
if necessary, and may for reasonable cause adjourn the hearing and fix a date
for further hearing.
(4)
The
Objection Hearing Officer shall make a note of the documents, if any, submitted
by the objector or other materials on record, hear the objector and shall make
in writing a memorandum of the substance of evidence and record his order on a
sheet in the form as specified in Schedule II. The date on which such order is
made shall also be recorded in the sheet and in the register maintained under
rule 5C.
(5)
The
person appearing at the hearing shall be apprised of the order made and shall
be asked to put his signature with date on the sheet in proof of his knowledge
of the order passed. If any objector refuses to sign, signature of the
Objection Hearing Officer will suffice.
(6)
After
determining objection the Board shall prepare a final valuation list.]
Rule - 6. to 9.
[***]
CHAPTER III
REVIEW
Rule - 10.
[***]
Rule - 11.to17.
[***]
Rule - [18. Procedure for hearing of objection petitions.
(1)
If
the petitioner does not appear when the application is taken up for hearing,
the Objection Hearing Officer shall dispose of the application ex parte.
(2)
The
petitioner shall be represented at the hearing either in person or through a
duly authorised agent.
(3)
The
person appearing before the Objection Hearing Officer shall be entitled to
produce such evidence, oral or documentary, as may be considered essential for
establishing the objections raised in the objection petition:
Provided that the Objection Hearing Officer
may, for reasons to be recorded in writing, refuse to allow production of any
evidence not considered, essential for the purpose of hearing of the objection
petition.
(4)
When
the hearing of a petitioner is concluded, the Objection Hearing Officer shall
pass orders in writing giving reasons therefor and the order shall be signed by
the Objection Hearing Officer.
(5)
The
order on any objection petition may be passed at the conclusion of the hearing
on the same day or on some other date to be fixed by the Objection Hearing
Officer and made known to the peson appearing before the Objection Hearing
Officer.
(6)
The
Objection Hearing Officer may confirm, reduce, enhance or annul the valuation
of land or building and may direct fresh valuation to be made after such further
enquiry as the Objection Hearing Officer may direct.
(7)
Clerical
or arithmetical mistakes in order or patent errors and omissions therein may be
corrected by the Objection Hearing Officer.
(8)
The
result of hearing objection petitions shall be noted in the Register of
objection petitions.
(9)
The
Objection Hearing Officer shall attest and mark with date any correction in the
valuation list that may be necessary as a result of the decision of the
Objection Hearing Officer.]
Rule - [18A. Supply of certified copy of the order passed after hearing.
Any person who applies for objection to any
valuation of any land or building under sub-section (4) of Section 9A, may
obtain from the Board or of the Corporation or of the municipality, as the case
may be, a certified copy of any order passed by the officer taken hearing on
such application on payment of a fee chargeable for each copy of the order at
the rate of twenty rupees per holding.]
CHAPTER IV
REQUIREMENTS
Rule - 19.Statement referred to in section 16.
(1)
The
statement referred to in section 16 shall be in the Form as specified in
Schedule III [***] and shall
contain the particular referred to therein [provided that the
Board may specify any of the particulars to be filed in by its office instead
of being furnished by the person filing the statement.]
(2)
The
statement shall be filed within thirty days from the date of publication by the
Board of a notice in this behalf.
(3)
The
notice referred to in sub-rule (2) shall be published in two newspapers of
which one shall be in vernacular.
Rule - 20.Production of documents.
Any accounts, registers or documents required
to be produced under section 17 or any information relating thereto as may be
considered necessary by the Board for the purposes of that Act and which may be
required to be furnished shall be produced or finished within such time as the
Board or the Officer referred to in that section may fix and such accounts,
registers or documents may be retained by the Board for a period not exceeding
one month against proper receipt.
Rule - 21.Notice of entry.
(1)
Entry
into any land or building for the purpose of inspection, conducting survey or
taking measurement or for valuation shall be made only after giving the owner
or occupier, as the case may be, not less than twenty four hours' written
notice of the intention to make such entry.
(2)
The
notice shall be sent by registered post with acknowledgment due or may be
served personally by an officer or employee of the Board. If the notice is
served personally a receipt shall ordinarily be obtained from the person on
whom the notice is served.
Rule - 22.Payment by the Corporation, municipalities, etc., to the Board under section 19.
(1)
When
the amount payable to the Board under the provision of sub-section (1) of
section 19 has been calculated under subsection (2) thereof, the Board shall
require, [the Corporation or
the Municipality,] as the case may be, to pay the amount within a period of two
months from the date of preferring the claim.
(2)
If
the amount is not paid within the said period of two months, the Board shall
refer the matter to the State Government for causing payment to the Board under
sub-section (3) of section 19.
[SCHEDULE I
(See Rule 5C)
Register
for Entry of Objection to Valuation under Section 9A of the West Bengal Valuation
Board Act, 1978
......................
Municipal Corporation/Municipality
Borough
No..................Ward No..............
(Particulars as in
columns 13 and 14 shall be entered by the Officer hearing the objection with
reference to Schedule II)
Date of public notice
given under sub-rule (1) of rule 4........................
Date of public notice
given under rule 5 ..............................................
|
SI. No.
|
Premises No.
|
Names of the street
|
Name of the owner or lessee,
sub-lessee or occupier submitting objection under rule 5C
|
Date of filling statement under
section 16
|
Date of giving written notice under
rule 5
|
|
|
|
|
|
By owner/lessee/ sub-lessee/occupier
|
To owner/lessee/ sub-lessee/occupier
|
|
1
|
2
|
3
|
4
|
5
|
6
|
|
|
|
|
|
|
|
|
Date of receiving objection under
sub-rule (1) of rule 5B
|
Date of effect of revised annual
valuation
|
Annual valuation immediately
preceding the revised valuation
|
Revised valuation
|
Annual valuation fixed on
determination of objection
|
Date of determination of objection
under rule 5D
|
Signature of Officer hearing and
determining Objection with date
|
Remarks
|
|
From owner/ lessee/ sub-lessee/
occupier
|
|
Rs.
|
Rs.
|
Rs.
|
|
|
|
|
7
|
8
|
9
|
10
|
11
|
12
|
13
|
14]
|
|
|
|
|
|
|
|
|
|
[SCHEDULE II
(Rule 5D)
Order
sheet for Hearing Objection Petitions in respect of valuations
|
..............................................
|
Municipal Corporation
|
|
_______________________
|
|
Municipality
|
Borough No.
..........Ward No. ...........Objection Registered SI. No.
......... Premises No. .................... Name of Street
.......................................... Objection to assessment with
effect from ..................Quarter ................. Name and address
of objector.............................................................. Status
of objector
.......................................................................................
|
Existing Valuation
|
Revised Valuation
|
Date of publication of draft
valuation list under section 9A
|
Date of service of Written notice
under rule 5
|
Date of receipt of objection under
rule 5B
|
|
To owner/lessee/ sub-lessee or
occupier
|
From owner/ lessee/sublessee or
occupier
|
|
|
|
|
|
|
|
Notes of inspection or enquiry (if
necessary) or intermediate order
|
Details of revised valuation,
memorandum of the substance of evidence and final order.
|
|
Signature of the person appearing for
hearing the objection petition
|
Signature of the Officer hearing the
objection.]
|
[SCHEDULE III
(See rule 19)
Order Sheet for
hearing Assessment Objection Case
From ......................................................
..............................................................
.............................................................
To: [Member-Secretary,
West Bengal Valuation Board,
Camp Office ..........................
Municipal Corporation/Municipality/Notified
Area Authority]
Subject : Statement regarding rent, area,
description, etc. in respect of
premises No................... under
................... [Municipal
Corporation/Municipality/Notified Area
Authority]
Sir,
As required under section 16 of [the West Bengal
Valuation Board Act, 1978] and the rules made thereunder, I/We file the
statement as per annexed proforma for your information and record.
I/We declare that the information furnished
in the statement are true to the best of my/our knowledge and that I am/we are
the present owner(s)/ occupier(s) of the above premises.
Enclo : As stated
Yours faithfully,
(Signature)
Address .....................
Dated, the ................
Form
of statement regarding land or building for
determination
of annual valuation
(In filling up the form separate sheet may be used where
necessary)
(a) General Information:
(I) Identification of
premises:
(1)
Borough
No...................................................................................
(2)
Ward
No.......................................................................................
(3)
Premises
No.................................................................................
(4)
Name
of
street..............................................................................
(5)
Name
and address of owner(s)....................................................
(6)
Date
of effect of the last valuation...............................................
(7)
Amount
of last
valuation...............................................................
(II) Description of land
or building:
(1)
Area
of land in the premises.......................................................
(2)
Market
value of land per cottah...................................................
(3)
Number
of storey in the building..................................................
(4)
Estimated
present cost of erecting the building..........................
(5)
Years
of construction of the building...........................................
(6)
Nature
of use of the land or building or portion thereofwhether residential,
or industrial, commercial or non-residential, viz., warehouse, place of public
worship, office, godown, school, cinema house, etc........................................................................
(7)
Covered
area and accommodation, viz., Number of bed room, toilet, drawing, dining,
kitchen, store, garage, outhouse, etc. in occupation of the owner(s) for own
residence.............................
(8)
Name
of tenant(s), sub-tenant(s) or tenants of lower degrees with respective covered
area and accommodation, viz., number of bed room, toilet, drawing, dining,
kitchen, store, garage, servants quarters, etc. in occupation.........................................................
(III) Rent particulars:
(1)
Respective
amount of rent realised or realisable in respect of each area in occupation of
tenant(s), sub-tenant(s) or tenants of lower degrees as at (15)
above.............................................................
(2)
Respective
amount of charges of space for car parking, servants' quarters, outhouse, etc.,
in the premises, if realised or realisable separately from the tenant(s),
sub-tenant(s) or tenants or lower degrees as at (15) above.............................................................
(3)
Respective
amount of charges for services, furniture, fittings and fixtures, if any (to be
shown item-wise), realised along with rent or otherwise from the tenant(s),
sub-tenant(s) or tenants of lower degrees as at (15)
above.............................................................
(4)
Respective
amount incurred or to be incurred by, or realised or realisable with rent or
otherwise from the tenant(s), sub-tenant(s) or tenants of lower degrees as at
(15) above towards cost of repairs and maintenance of the land or
building.........................
(IV) Changes since last
valuation :
(1)
Name
of previous owner(s) in the case of change in ownership since last
valuation.......................................................................
(2)
Particulars
of change in tenancy, if any, since last valuation ....
(3)
Particulars
of change in respect of the nature of use of the premises or portion thereof,
if any, since last valuation..............
(4)
Particulars
of addition, alteration, demolition or redevelopment of the premises or portion
thereof, if any, since last valuation.......
(5)
Name
and address of the transferee and details of area, price, date of transfer,
etc. of the portion of the land or building, if transferred since last
valuation.....................................................
(6)
Date
of new construction, if any, since last valuation................
(b)
Additional Information :
(I) To be furnished in
the case of multi-storeyed buildings/ co-operative/apartment houses:
(a)
Total
area of land.......................................................sq. metres.
(b)
Plinth
area..................................................................sq.
metres.
(c)
In
case of open area under common use
(i)
apportioned
to owner(s)......................................sq. metres.
(ii)
apportioned
to allottee(s)....................................sq. metres.
(iii)
apportioned
to tenant(s)......................................sq. metres.
(d)
Vacant
area other than the plinth area and/or area of the common open
spaces..............................................................sq. metres.
(e)
Covered
area occupied by the owner(s), including proportionate common
area.............................................................sq. metres.
(f)
Floor-wise
respective covered area occupied by each allottee for own residence,
including proportionate common area................... sq. metres.
(g)
Floor-wise
respective covered area occupied by each tenant, including proportionate common
area.......................sq. metres.
(h)
Floor-wise
covered area under each non-residential occupation, if any .................sq.
metres.
(II) To be furnished only
when the premises or portion thereof is used as a public cinema house or
theatre or other similar place of public resort, recreation or amusement:
Amount of gross annual receipts including
receipts from rent, advertisement and sale of admission tickets, but excluding
taxes on the sale of such tickets, for three consecutive accounting years,
preceding the date of submission of the statement in respect of the land or
building or part thereat in such use........
(III) Lands under thika
tenancy:
In the case of any land comprised in a thika
tenancy but not built upon, either in a bustee or otherwise, the name and
address of the thika tenant and the annual rent of the land payable to the
State Government under the Calcutta Thika Tenancy (Acquisition and Regulation)
Act, 1981....................]