State Act
5
Section 5. Assessment of tax.
The West Bengal Multi-storeyed Building Tax Act, 1975
Act no. 19 of 19751975RepealedWest Bengal (State Act)
This Act was repealed on a date we do not have by West Bengal Act XVII of 1979, s.25(1); it may still apply to matters that began before then.
5. The assessment of the tax payable under this Act shall be made by the Commissioner in such manner as may be prescribed: Provided that no assessment shall be made without giving the owner an opportunity of being heard.