State Act

The West Bengal Multi-storeyed Building Tax Act, 1975

This Act was repealed on a date we do not have by West Bengal Act XVII of 1979, s.25(1); it may still apply to matters that began before then.

2. In this Act, unless there is anything repugnant in the subject or context,— (a) “Commissioner” means the Commissioner of Multi-storeyed Building Tax appointed under sub-section (1) of section 4; (b) “covered space” means the floor space and includes the space of covered courtyard, gangway, garage, verandah, common service area and such other space as may be prescribed; (c) “multi-storeyed building” means a building on any land in an urban area consisting of five storeys and above constructed after the first day of April, 1969 and includes any building in such area with less than five storeys constructed prior to that date but raised after that date to a level of five storeys and above; (d) “notification” means a notification published in the Official Gazette; (e) “owner” includes the person for the time being receiving the rent of any multi-storeyed building or any part thereof whether on his own account or as agent or trustee for any person or society or for any religious or charitable purpose, or as a receiver, or, who would so receive such rent if the multi-storeyed building or part thereof were let to a tenant; (f) “prescribed” means prescribed by rules made under this Act; (g) “State Government” means the Government of the State of West Bengal; (h) “urban area” means such area as the State Government may, by notification, declare to be an urban area for the purposes of this Act; (i) “year” means a year beginning on the 1st day of April.