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This Act was repealed on a date we do not have by West Bengal Act XVII of 1979, s.25(1); it may still apply to matters that began before then.

3. (1) Notwithstanding anything to the contrary contained in any other law for the time being in force but subject to other provisions of this Act, there shall be charged and levied for every year a tax (hereinafter referred to as “the tax”) on every multi-storeyed building. (2) The tax in respect of a multi-storeyed building shall be payable by the owner thereof to the State Government. (3) The tax shall be levied at the rate of one rupee per square metre of covered space of the multi-storeyed building per year. (4) The tax shall not be levied on the following multi-storeyed buildings, namely:— (a) multi-storeyed buildings owned by the Central Government, the State Government, Government of any other State or any local authority; and (b) multi-storeyed buildings situated within the area to which the provisions of the Cantonments Act, 1924, apply. (5) The State Government may, by notification, exempt from the payment of the tax— (a) any multi-storeyed building or part thereof constructed by the Department of Housing of the Government of West Bengal or the West Bengal Housing Board, the Trustees for the Improvement of Calcutta or any other Statutory Body, comprising apartments, flats and tenements for sale or allotment to persons whose annual income does not exceed rupees twelve thousand, (b) any multi-storeyed building or part thereof owned by any diplomatic or consular mission of a foreign State, or (c) any multi-storeyed building or part thereof used for the purpose of any school, college or other educational or public charitable institution, hospital or dispensary.