Citizen's Hand Book Volume-Vii

Capacity Building Programme
CITIZEN’S HAND BOOK
Volume VII
CITIZEN’S HANDBOOK
ON
ASSESSMENT-COLLECTION
2008
Kolkata Municipal
Corporation
5, S. N. Banerjee Road,
Kolkata – 13.
www.kolkatamycity.com
[1]
Citizen’s Handbook
On
Assessment-Collection Department
Towards more & more Transparency
Kolkata Municipal Corporation

5. S. N. Banerjee Road.
Kolkata-700013
www.kolkatamycity.com
2008
[2]
CITIZEN’S HANDBOOK ON ASSESSMENT-COLLECTION
Published by:
Assessment-Collection Department
Kolkata-700013
Published on: September 2008
[3]
[4]
[5]
DIRECTORY
Sl. Designation Wards Phone No.
No.
Office
01 Chief Manager (Revenue) 22861263 (Dir) 2286 1000 (22 lines) Extn: 2502
02 Assessor-Collector (HQ/UAC) 2283 0545(Dir)
03 Assessor-Collector (South) 22861033 (Dir)2286 1000 (22 lines) Extn: 2455
04 Assessor-Collector (North) 22861012 (Dir)2286 1000 (22 lines) Extn: 2405
05 Assessor-Collector (TTD ) 24600899 (Dir)
06 Assessor-Collector (JU ) 2416 0718 (Dir) 2416 4060 Extn. 210
07 Assessor-Collector (GRU ) 24696049 (Dir)
08 Assessor-Collector(SSU) 2457 6107 / 2447 4365 (Dir)
09 System Manager (South & North) 2286 1031 (Dir)
10 System Manager (TTD& JU) 2440 0581 (Dir)
11 System Manager(SSU & GRU) 2457 6107 Extn. 210
12 Deputy Assessor- Collector(South) 52,53,54,55,56,63, 2286 1000 (22 lines) Extn:2458
70,71, ESTB.
13 Dy A-C (South) 64,65,84,87, 2286 1000 (22 lines) Extn:2469
Central Govt. & P.T
14 Dy A-C (South)One day mutation One Day Mutation. 2286 1000 (22 lines) Extn: 2676
15 Dy A-C (South) 60,61,62,81,82,86, 2286 1000 (22 lines) Extn:2637
90. MICS. SEC.
STATIONARY SEC.
16 Dy A-C (South) 68,85. 2286 1000 (22 lines) Extn:
17 Dy A-C (South) 57,58,59,69,72,73, 2286 1000 (22 lines) Extn: 2638
74,78. RECEIVING
& DESPATCH.
18 Dy A-C (South) 75,76,77,79.,80,83, 2286 1000 (22 lines) Extn: 2680
88, Court Section.
Postal section
19 Dy A-C (South Multi storied building MSB.(South) , 2286 1000 (22 lines) Extn: 2658
52 to 90.
20 Deputy Assessor-Collector(North) 29,30,32.42 to 47 2286 1000 (22 lines) Extn: 2409
& 51
21 Deputy Assessor-Collector(North) 22,23,25,26,31,33, 2286 1000 (22 lines) Extn: 2722
36,37,39,40,41,G.R
22 Deputy Assessor-Collector(North) 08 to 10,27,28,34, 2286 1000 (22 lines) Extn: 2724
35,38.G.R.
23 Deputy Assessor-Collector(North) 01,06,11, 13 to 17 2286 1000 (22 lines) Extn: 2415
24 Deputy Assessor-Collector(North) 03,04,05,07,12, 2286 1000 (22 lines) Extn:
Court.
25 Deputy Assessor-Collector(North) 02,18 to 21 &24. 2286 1000 (22 lines) Extn: 2411
26 Deputy Assessor-Collector(North) 48 to 50, 2286 1000 (22 lines) Extn: 2642
M.S.B(N).01 to 51.
27 Deputy Assessor-Collector(GRU) 134,135,136,137, 2469 604 9 (Dir)
141.
28 Deputy Assessor-Collector(B-XI) 101,102,110,114. 2425 5960 (Dir)
29 Deputy Assessor-Collector(B-XII) 103 to 109. 2416 07 1 8(Dir)
30 Deputy Assessor-Collector(SSU) 122,124,128,130, 2457 6107 Extn. 217
131.
31 Deputy Assessor-Collector(SSU) 116,120,123,127. 2457 6107 Extn. 203
32 Deputy Assessor-Collector(SSU) G.R. 2457 6107 Extn. 202
33 Deputy Assessor-Collector(SSU) 115,118,119,125. 2457 6107 Extn.
[6]
DIRECTORY
34 Deputy Assessor-Collector(SSU) 117,121,126,129, 2457 6107 Extn.
132.
35 Deputy Assessor-Collector(SSU) G.R. 2457 6107 Extn.
36 Deputy Assessor-Collector(TTD) 66,93,94,98,99. 2440 2427 (Dir)
37 Deputy Assessor-Collector(TTD) 91. 2440 6206 /2427(Dir)
38 Deputy Assessor-Collector(TTD) 89,100,M.S.B. 2440 2427 (Dir)
39 Deputy Assessor-Collector(TTD) 92,96,97. 2440 6206 /2427(Dir)
40 Deputy Assessor-Collector(TTD) Mutation, Court. 2440 2427 (Dir)
41 Deputy Assessor-Collector(TTD) 67,95. 2440 6206 /2427(Dir)
[7]
Citizen’s Handbook
CONTENTS
[Executive Notifications / Circulars / Letters / Memoranda / office
orders etc. issued by different authorities from time to time ]
Sl: Date Issuing Subject Page
No. Authorities No.
1 10.05.1954 Dy. Secy. to the Letter-Payment of service charges to local bodies in respect 19
Govt. of India, of Central Government Properties.
Ministry of
Finance,
Department of
Economic Affairs
2 25.08.1962 Under Secy. to Office Memorandum-Payment of property tax or service 20

the Govt. of charges to the Corporation of Calcutta and the Howrah
India. Ministry of Municipality in respect of Central Govt. properties in
Works, Housing Calcutta and Howrah.
and Supply
3 29.03.1967 Under Secy. to Letter-Enforcement of the Calcutta Municipal Corporation 22

the Govt. of Act, 1980 (West Bengal Act., LIX of 1980) and The
India. Ministry of Calcutta Municipal Corporation (Amendment) Act, 1983,
Works , Housing (West Ben. Act XXXII of 1983)., with effect from the 4th
and Supply day of January, 1984.
4 03.04.1968 Under Secy. to Office Memorandum-Payment of property tax or service 23

the Govt. of charges to the Corporation of Calcutta and the Howrah
India. Municipality in respect of Central Government properties
Department of in Calcutta and Howrah.
Works &
Housing.
Directorate of
Estates
5 18.04.1981 Dy. Commr. Amendment of Office Order -Minimum amount to be 24

(Revenue) received during execution of D/W and permission of A/C
or Dy. A/C.
6 04.01.1984 SPL. Deputy Circular No. 105 of 1983-84-Enforcement of The Calcutta 24

Commissioner Municipal Corporation Act, 1980 (West Bengal Act., LIX
(Personnel) of 1980) and The Calcutta Municipal Corporation
(Amendment) Act, 1983, (West Ben. Act XXXII of 1983),
with effect from the 4th day of January, 1984.
7 02.06.1984 Dy. Secretary, Letter - Determination of the rate of interest payable on the 25
Govt. of West amount of bill remaining unpaid after thirty days of its
Bengal, presentation.
Department of
Local Govt. &
Urban
Development
[8]
CONTENTS
No. Authorities No.
8 23.06.1984 Dy. Mpl. Office Order - Defining the terms-covered area and floor 25
Commr.(R) area under the C. M. C. Act, 1980.
9 09.11.1984 Dy. Mpl. Circular No.2 of 1984-85- Prescribing procedure for 26

Commr.(R) recovery of rates by the three Units, i. e. Jadavpur, South
Suburban and Garden Reach.
10 14.11.1984 Dy. Mpl. Circular No.3 of 1984-1985.- Percentage of con-rate for 27

Commr.(R) imposition of Commercial/Non-Residential surcharge and
that of exemption there from.
11 21.11.1984 Dy. Mpl. Circular No.5 of l984-1985.- Imposition of commercial/ 28

Commr.(R) Non-residential Surcharge.
12 24.11.1984 Assessor Circular No.9 of 1984-1985.-Suo-Motu separation and 28

assessment of land, building and hut in a Thika tenanted
Non-Bustee premises during General Revaluation.
13 21.12.1984 Order of the Order of the Supreme Court dt: 21.12.1984.- Inclusion of 29
Supreme Court total amount of surcharge in the rate bill.
14 26.12.1984 Assessor Office Order- Issue of separate bills for hut in a Bustee 29
owned by the State Govt.
15 09.02.1985 Administrator Order- Enforcement of payment for arrear Con.Rate up-to 30

4/83-84 after 1. 4. 84.
16 27.03.1985 Assessor Circular No. 10A of 1984-1985.-Procedure for comp- 31

arison and correction of the new Bustee Assessment Book
for hut premises.
17 28.03.1985 Dy. Mpl. Circular No. 12 of 1984-1985-Procedure of Suo-Motu 32

Commr.(R) Separation and assessment of land, hut or building in a
thika tenanted Non-Bustee Premises during the currency of
a period.
18 10.04.1985 Dy. Mpl. Circular No.2 of 1985-86-Procedure of granting exemption 33

Commr. (R) from payment of tax in respect of premises having
valuation of Rs. 300/- and below.
19 30.09.1985 Mpl. Public Notice - Intimating imposition of Commercial 37

Commissioner /Non-Residential surcharge on lands and Bldgs from
1. 4. 84 under the C. M. C. Act, 1980 and also under
C. M. Act, 1951.
20 04.01.1986 Dy. Mpl. Order-Determination of Fees on Notice of Demand, 38

Commr.(R-HQ) Distress Warrant and Penalty.
21 08.02.1986 Hon’ble Mayor Order - Guidelines for assessment of lands & building 39
under the C. M. C. Act, 1980.
[9]
CONTENTS
No. Authorities No.
22 10.02.1986 Assessor Circular No. 12 of 1985-86 - Issue of fresh bills for 42
premises previously having annual value below Rs. 300/-
with effect from 1/84-85.
23 25.02.1986 Assessor Circular No. 14 of 1985-86 - Entry of the name of owner 42

in the Assessment Book on the basis of a Deed of Release.
24 20.06.1986 Mpl. Circular No.6 of 1986-87. - Clarification of the guideline 43

Commissioner laid down by the Mayor dt. 8. 2. 86 for assessment of
premises.
25 30.07.1986 Assessor Office Order - Inspection of records by sister departments 44

of Corporation or any other statutory bodies and State &
Central Govt.
26 10.09.1986 Dy. Mpl. Circular No. 11 of 1986-1987. - Determination of rent 44

Commr. (R) separately for portion used for Commercial/Non-
Residential purpose by Hearing Officers.
27 07.10.1986 Mpl. Circular No. 18 of 1986-87 - Regulation for reduction in 44

Commissioner valuation due to change of occupancy u/s 180 (2) of the C.
M. C. Act, 1980 read with Section 178(1). [Form A-75]
28 20.01.1987 Assessor Office Order - Method of calculation of surcharge payable 46

by individual tenant under section 230 (b) of the C. M. C.
Act, 1980.
29 08.05.1987 Mpl. Public Notice - C.M.C.s Notice to Public on Development 47

Commissioner of any Land.
30 15.05.1987 D.M.C.(R-HQ) Circular No.1 of 1987-1988. - Assessment of hut premises 47

on change of character from Bustee to Non -Bustee.
31 30.05.1987 Dy.Mpl.Commr. Circular No. 2 of 1987-88 - Mutation of name of lessee 47

(R-HQ) only on the basis of Registered Deed of Lease.
32 11.06.1987 D.M.C.(R-HQ) Circular No.4 of 1987-1988 - Method of calculation of 48

Commercial/Non-Residential Surcharge.
33 25.09.1987 Mpl. Circular No. 17 of 1987-1988 - Prescribing procedure for 49

Commissioner dealing with exemption U/S 172 (1) (b) (ii) of the C. M. C.
Act, 1980.
34 26.11.1987 Dy.Mpl.Commr. Circular No. 12 of 1987-1988 - Clearance of outstanding 50

(R-HQ) to be obtained before mutation of name of the owner.
35 12.12.1987 Dy.Mpl. Commr. Circular No. 16 of 1987-1988 - Clearance of outstanding 50

(R-HQ) subsequent to application for mutation on or after
26. 11.87.
[ 10 ]
CONTENTS
No. Authorities No.
36 08.01.1988 Mpl. Circular No. 27 of 1987-1988 - Guideline for mutation and 50
Commissioner assessment of plots of land lying unassessed
37 15.01.1988 Mpl. Circular No. 30 of 1987-1988 - Forum of appeal to review 51

Commissioner the valuation for reduction U/S 192.
38 30.06.1988 Dy.Mpl. Commr. Circular No.5 of1988-1989 - Correction of Assessment 51

(R-HQ) Books in respect of unobjected valuation.
39 13.07.1988 Mpl. Circular No.7 of 1988-1989 - Clarification of the term 51

Commissioner exclusive use and occupation in M.C.’s Circular No. 18 of
1986-87 dt. 7. 10. 86 regarding reduction of valuation in
case of change of occupancy. [A-75].
40 13.07.1988 Mpl. Circular No.8 of 1988-1989 - Apportionment of flat/ 52

Commissioner apartments in a multi-apartment building.
41 03.11.1988 Collector Order. - Dishonoured Cheque during Mayor’s appeal 53

period.
42 03.01.1989 Assessor Office Order - Guidance to ensure uniformity in the 53

grounds of intermediate revision of valuation.
43 21.09.1989 Mpl. Circular No.9 of 1989-1990. - Time for filing written 55

Commissioner objection against revised valuation.
44 12.08.1991 C.M.F.A. Circular No. VII/18 of 1991-1992. Dishonour Cheque.. 55
45 14.06.1992 Mpl. Commr Office Order-Office procedure for taking Criminal action 56
against drawer of dishonour Cheque.
46 06.04.1994 Assessor Circular No. 1 of 1994-1995 - Preservation and type of 56

-Collector Record & period.
47 29.06.1994 Mpl. Commr. Circular No. 7 of 1994-1995. - Verification of R. O. R. in 57

new assessment.
48 14.09.1994 Mpl. Commr. Circular No. 20 of 1994-1995. - Verification of R. O. R. in 58

new assessment.
49 27.03.1995 Mpl. Commr. Circular No. 67of 1994-1995. - Imposition of interest rate 58
@18% & 12% on the amount u/s 217 (3).
50 17.04.1995 Mpl. Commr. Circular No. 4 of 1995-1996. - Verification of Xerox copy 59

with original by A.A.C in case of probated will and R. O.
R. of Govt. of W.B. in Mutation (58/94-95 amended
partially)
51 22.06.1995 D.M.C.(R-HQ) Circular No.3 of 1995-1996. - Reckoning order of Court, 59

M.A.T. etc. while updating Assmt.Book/preparing F&S.
bills.
[ 11 ]
CONTENTS
No. Authorities No.
52 24.07.1995 Mpl. Commr. Circular No.13 of 1995-1996. - Charging No fee for 59
change of mailing address
53 11.08.1995 D.M.C.(R-HQ) Circular No. 5 of 1995-1996. - Enquiry by A. I. about 60

present use on application form A-75
54 15.12.1995 Mpl. Commr. Circular No. 31 of 1995-1996. - Procedure of fixing R/R in 60

tenanted house.
55 18.12.1995 Spl. Officer Office order - 1995-1996 - Clearance certificate from Ch. 60
V. & S. in respect of mutation etc. in Wds. No. 57, 58, 66
& 108.
56 20.01.1996 D.M.C.(R-HQ) Circular No. 8 of 1995-1996. - In Rate Card owner and 61

mailing address
57 28.02.1996 D.M.C.(R-HQ) Circular No. 11 of 1995-1996. - Lift and A. C. machine for 61

A. V. assessment.
58 07.06.1996 Mpl. Commr. Circular No. 11 of 1996-1997. - Ensuring assessment at 61

same rate of building possessing identical characteristic
59 03.08.1996 Mpl. Commr. Circular No. 24 of 1996-1997. - Place of service of Notice 62

of Demand, place of D/W. Result of D. W.
60 06.09.1996 Mpl. Commr. Circular No. 32 of 1996-1997. - Area/Building for 62

preservation of Historical views.
61 06.01.1997 Mpl. Commr. Circular No. 50 of 1996-1997. - Mutation of Wakf 64

Property-procedure.
62 24.01.1997 D.M.C. (R-HQ) Circular No. 8 of 1996-1997 - Notice of interest and 64

penalty in N/D as observed by High Court.
63 22.03.1997 Mpl. Commr. Circular No. 61 of 1996-1997. - Authentication of Patta of 65

R.R.D. by C.O./ H.O.D.
64 10.04.1997 Mpl. Commr. Circular No. 3 of 1997-1998. - Imposition of Surcharge for 65

non-residential use irrespective of A.V.
65 06.05.1997 Mpl. Commr. Circular No. 8 of 1997-1998. - Procedure of assessment of 65

land of Govt. sponsored Refugees and Squatter colonies .
66 26.07.1997 Mpl. Commr. Circular No. 30 of 1997-1998. - No necessity for opinion 67

of Dr. - W/S. deptt. in case of amalgamation.
67 29.07.1997 Mpl. Commr. Circular No. 31 of 1997-1998. - Disposal of case & 68

thereafter refer to U.L.C. & A for information.
[ 12 ]
CONTENTS
No. Authorities No.
68 05.08.1997 Mpl. Commr. Circular No. 32 of 1997-1998. - Regulations u/s. 178 (1) 68
(2) (3) (4) of C.M.C. Act, 1980 approved by the C.M.C. on
20.9.88 (a) in respect of huts or building assessed under
pucca premises number and (b) in respect of hut on a thika
tenanted land assessed under Bustee hut premises number.
69 24.09.1997 Mpl. Commr. Circular No. 46 of 1997-1998. - Exemption of school own 69

buildings from payment of tax.
70 26.09.1997 D.M.C.(R-HQ) Office order 11 of l997-1998. - Decided G.R/I.R but bills 69

not generated yet to be included while generating HQ.
Notice.
71 21.10.1997 Mpl. Commr. Circular No. 50 of 1997-1998. - Enclosing site plan with 70
application in Form-A-42.
72 21.10.1997 Mpl. Commr. Circular No. 51 of 1997-1998. - No requirement to submit 70

proforma certificate.
73 09.02.1998 Mpl. Commr. Circular No. 77 of 1997-1998. - Recording of rebate in 70

consolidated rate (when, how and by whom) and reduction
of A.V. in I.B. & A.R. (procedure) u/s. 171(5) & 174(1)-
ADVICE to D.P.C. 171(5) for three years only.
74 09.02.1998 Mpl. Commr. Circular No. 79 of 1997-1998. - Clearance certificate and 71

N/D prior to 4/81-82 for premises/hut assessed as pucca or
1/84-85 for hut in Thika Tenanted Land.
75 05.03.1998 Mpl. Commr. Circular No.88 of 1997-1998. - Prescribing no re-valuation 71

for mutation by Succession (Testate or Intestate).
76 19.03.1998 Mpl. Commr. Circular No.89 of 1997-1998. - Staggering date of 72

Advance presentation of F/S bill and rebate.
77 21.03.1998 Mpl. Commr. Circular No. 90 of 1997-1998. - Rule of revaluation for 72

mutation through Deed of Trust.
78 23.03.1998 D.M.C.(R-HQ) Circular No.12 of 1997-1998. - Grant of certificate in 73

Form No. A-34 against necessary-payments indicating
nature of use of Land / Bldg. and measurement.
79 23.03.1998 D.M.C.(R-HQ) Circular No.13 of 1997-1998. - Receiving of simple 73

mutation application by Computer Section only and
sending all pending mutation files to Computer section.
80 20.04.1998 Mpl. Commr. Circular No.3 of 1998-1999. - Rule of Determination of A. 73

V. of Land/Bldg. in quarter’s Colony.
[ 13 ]
CONTENTS
No. Authorities No.
81 24.07.1998 Mpl. Commr. Circular No. 26 of 1998-1999 - High Court's Order 74
Dispensing with limitation bar for realisation of
consolidated rates showing interest and penalty in N/D
after adjustment of S/A (if any).
82 28.07.1998 D.M.C.(R-HQ) Circular No. 13 of 1998-1999. - Prohibiting Manual 74

Hearing Notice and Rate Card.
83 11.08.1998 Mpl. Commr. Circular No. 36 of 1998-1999. - Cancellation of Circular 74

No. 17/87-88 to deal with exemption of School Building
and prohibiting asking school to produce any paper other
than one mentioned in Circular No. 46/97-98.
84 15.09.1998 Mpl. Commr. Circular No. 47 of 1998-1999. - Permanent exemption to 75

the Schools from payment of consolidated rate-not liable
to pay interest and penalty till 2/91-92.
85 24.10.1998 Mpl. Commr. Circular No.55 of 1998-1999. - Dispensing with 75

production of letter of consent and Affidavit for payment
of pro-rata Tax for simple mutation as per A-42.
86 31.10.1998 Mpl. Commr. Circular No. 61of 1998-1999. - Proposal of A.V. in respect 76
of certain classes of Land and Bldg. (Modification of
M.C’s Circular No.15/98-99 dt- 10.06.98) raising limit
from Rs. 6 lakhs to 10 lakhs.
87 14,11.1998 Mpl. Commr. Circular No. 67 of 1998-1999. - Proforma I & II not 76

necessary for mutation.
88 17.11.1998 Mpl. Commr. Circular No. 69 of 1998-1999. - Jurisdiction of M.S.B.Cell 76

to deal with building having 8 Nos. of Flats or more.
89 17.11.1998 D.M.C.(R-HQ) Circular No. 12 of 1998-1999. - Return of bill to rate payer 77

by Computer Counter after receipt of money.
90 07.01.1999 Mpl. Commr. Circular No. 20 of 1998-1999. - Clarification on certain 77

points regarding mutation, assessment etc. in Colony areas.
91 18.01.1999 Mpl. Commr. Circular No. 92/98-99. - Re-valuation of land and building 79
on the ground of transfer inter-vivos-no revision is
necessary.
92 27.02.1999 D.M.C.(R-HQ) Order of 1998-1999 - Grant of exemption from payment of 80

Con. Rate to the schools.
93 22.03.1999 Mpl. Commr. Circular No. 102 of 1998-1999. - Mutation of legal heirs of 80
patta-holder in possession on affidavit of relinquishment
94 17.04.1999 Mpl. Commr. Circular No. 3 of 1999-2000 Exemption of Property tax 81

w.e.f 4/79-80 for Schools having own building and no
tuition fees
[ 14 ]
CONTENTS
No. Authorities No.
95 22.04.1999 Mpl. Commr. Circular no 6 of 1999-2000. - Hearing and Disposal of 81

application of A75 Cases.
96 29.04.1999 Dy.Mpl Commr. Office order No. 2 of 1999- 2000 - Proof of service of 82
(R- HQ) notice to be placed before H.O.
97 18.12.1999 Mpl. Commr. Circular No.58 of 1999-2000 - Exemption of Stamp Duty 82

on Registration of Deed of Gift.
98 16.02.2000 Mpl. Commr. Circular No.77 of 1999-2000. - Prohibition of Mutation / 83

Separation in case of Khatal Premises without clearance
from The Thika Controller.
99 13.11.2000 D.M.C.(R-HQ) Office Order No.8 of 2000-2001 - Hearing Notice. 83
100 21.05.2001 D.M.C.(R-HQ) Circular No.2 of 2001-2002. - Part payment against 83

outstanding demands.
101 07.06.2001 Spl. Secy, to the Notification - Incentive (Waiver of Interest and Penalty) to 84
Govt. of W.B. Rate Payers Scheme, 2001
department of
municipal Affairs
102 28.07.2001 Mpl. Commr. Circular No.10 of 2001-2002-C.M.C.Resolution dt-29.6.98 85

for all consolidated rate bill.
103 08.10.2001 Mpl. Commr. Circular No.26 of 2001-2002 - View of the Notification of 85
the Govt. of W. B. in the Law D. bearing No.1644–L
dt.28.08.2001 (change of name of the Calcutta Municipal
Corporation).
104 11.12.2001 Mpl. Commr. Circular No.34 of 2001-2002 - Modification of Separation 86

and Amalgamation.
105 21.01.2002 Mpl. Commr. Circular No.47 of 2001-2002 - Access of Officials of the 93
Office of the Commissioner, Multi-storied Building Tax to
D.P.C.
106 13.08.2002 Mpl. Commr. Circular No.22 of 2002-2003 - Procedure in respect of 94

dishonoured cheques.
107 04.12.2002 Mpl. Commr. Circular No.49 of 2002-2003 - Authorised representative’s 95

representation before H.O.
108 29.01.2003 .Mpl. Commr. Circular No.61 of 2002-2003 - Simplification of Mutation 95

procedure.
109 10.07.2003 Mpl. Commr. Circular No.12 of 2003-2004 - Procedure of refund and 97
adjustment of excess amount paid or deposited by the
Assessee.
[ 15 ]
CONTENTS
No. Authorities No.
110 26.2.2004 Mpl. Commr. Circular No 28 of 2003-2004 - Acceptance of Form A 42 99

on submission of Declaration.
111 12.11.2004 Secy. to the Notification of Govt. of W.B. Deptt. of Mpl. Affairs, 99
Govt. of W.B. Rate-payer liable to pay interest.
Municipal
Affairs Dpt.
112 18.11.2004 Mpl. Commr. Circular No. 28 of 2004-2005 - Guidelines regarding 100
disposal of application (waiver of interest and penalty).
113 28.02.2005 D.M.C(Rev.) Office Order No. 11 of 2004-2005 - Withdrawal of Notice 102
of rent attachment.
114 07.05.2005 D.M.C.(Rev.) Office Order No.5 of 2005-2006 - Mutation and 102
Separation of Khasmahal land.
115 05.07.2005 Hon’ble Mayor Order - Allocation of Business for the Mayor-in-Council. 103
116 22.07.2005 D.M.C.(Rev.) Office Order No.8 of 2005-2006 - Land including land and 104
Tank portion not let out should be assessed.
117 19.09.2005 Mpl. Commr. Office Order No.19 of 2005-2006 - Decision of M.I.C. 104
meeting dt.09.09.2005 for 99% waiver of penalty against
full outstanding payment of the premises.
118 09.03.2006. Mpl. Secy. Circular No. 52 of 2005-06 - K.M.C help line Telephone 105
Number.
119 23.05.2006 Assessor- Office Order No.10 of 2006-2007 - List of Thika Offices. 105
Collector (North)
120 21.06.2006 P.W.D. Circular No.835 – S.P.W. - Payment of property tax for the 106
Govt. Building in West Bengal by P.W.D.
121 27.12.2006 Mpl. Commr. Circular No.15 of 2006-2007 - Effective date of M.C.’s 106
Circular No.12 of 2006-2007
122 27.01.2007 Mpl. Commr. Circular No.18 of 2006-2007 - Speedy disposal of pending 106
Hearing.
123 20.02.2007 Mpl. Commr. Circular No 23 of 2006-2007 - Delegation of Powers of 107

Assessment-Collection dept.
124 30.03.2007 Mpl. Commr. Circular No. 27 of 2006-2007 - Payment of taxes /fees 110
/charges above Rs. 2,000/- through Bank draft /Pay order.
125 03.04.2007 Mpl. Commr. Circular No. 1 of 2007-2008 - All Forms of the K.M.C. 110
will be made available to the citizen free of cost.
[ 16 ]
CONTENTS
No. Authorities No.
126 23.05.2007 Mpl. Commr. Circular No. 9 of 2007-2008 - Delegation of Powers of 110
Finance & Accounts Dept.:
127 30.08.2007 Mpl. Commr. Circular No.19 of 2007-2008 - Residual legacies waiver 114
scheme, adjustment etc. relating dishonoured cheques.
issuance of “No objection” Certificate etc .
128 31.08.2007 Mpl. Commr. Circular No.20 of 2007-2008 - Exemption of property tax 125
of enlisted Heritage Building.
129 08.10.2007. No EN/959/ Statutory Circular from Deptt. of Environment . 128

IC-10/ 2007
Govt. of W.B.
130 07.11.2007 By order of the Govt. Notification dt. 07.11.07 The Kolkata Municipal 129
Governor Jt.Secy. Corporation ( Municipal Valuation Committee ) Rules,
to the Govt. of 2007
West Bengal No.
559/MA/O/C-
4/1A-1/2004
131 29.01.2008 Mpl. Commr. Order of 2007-2008 - Deposit of Rs. 200/- as balance 131
amount in Simple mutation cases where suo–motu
Mutation-Apportionment has been done in the concerned
division.
132 07.02.2008 Mpl. Commr. Circular No.44 of 2007-2008 - Tax Clearance Certificate 131
before sanction of Building Plan .
133 16.02.2008 Mpl. Commr. Circular No.48 of 2007-2008 - Citizen’s Charter, 132
Assessment -Collection Department.
134 17.03.2008 Mpl. Commr. Collection of property taxes from Govt. of West Bengal / 144
KMDA/KIT.
135 06.08.2008 Chief Manager. Office Order No.1 of 2008-2009- Mutation of Owner’s 144
(Revenue) Name on the basis of REGD. Deed followed by Un-
Registered power of attorney instead of registered one, be
ignore.
Dates Not available
136 Cycle of General Revaluation of Wards (80 Wards) under 145
the C. M. Act, 1951 & 1980.
137 ,, Cycle of General Revaluation of Wards (100 Wards) under 146

the C. M. Act, 1951. And Third Cycle of G.R.
138 ,, Changes in graduated consolidated rate imposed upon 147

lands & buildings under section 165 of the C. M. Act,
1951.
[ 17 ]
CONTENTS
No. Authorities No.
Dates Not available
139 Changes of levy of rates in lands & buildings belonging to 147
the Board of Trustees for the Improvement of Calcutta
under the C. M. Act, 1951.
140 ,, Form of declaration under provisions of section 174 (1) of 148

the C.M.C. Act, 1980.
141 ,, D.M.C. (R-HQ)'s Office Order regarding 3rd Cycle of 149

General Revaluation.
142 ,, Govt. of India’s Modified List of Wards.[ Inclusion of S.S.U.,J.U,& G.R.U.] 149
Letter
143 ,, List of statutory Forms under the C.M.C. Act. 1980. 151
144 ,, List of important non-statutory Forms under the C.M.C. 152

Act, 1980.
145 ,, Assessment of Central Govt. Properties exempted from 154

payment of local rates but liable for service charges.
146 ,, Percentages of levy of con. rate applicable to Bustee 155

premises under the C. M. Act, 1951 & C.M.C. Act, 1980.
147 ,, Changes of levy of rates in Bustee premises under the C.M. 155
Act, 1951.
148 ,, Notification - C.M.C. (Payment & Recovery of Taxes) 156

Regulation 1990 comprising of N/D fee, penalty &
exemption. Form for D/W, Inventory, Warrant against
immovable property.
149 ,, Application for exemption. 167
150 ,, Citizen's User Guide K.M.C. Assessment-Collection Depart - 169

ment.
151 ,, Format of Form No.A-42. 178
152 ,, Rates of Taxes, Surcharges & Other Fees & Charges for the year 185
2008-2009.
[ 18 ]
[ CITIZEN’S HANDBOOK ]
No. 14 (1)-P/52-I
Government of India
Ministry of Finance
Department of Economic Affairs New Delhi, the 10th May, 1954.
From
Sri C. S. Krishna Moorthi, I. A. S.,
Deputy Secretary to the Govt. of India,
To
The Chief Secretaries to the Govt. of
All Part 'A' & 'B' States,
(Except Jammu & Kashmir)
Sub.: Payment of service charges to local bodies in respect of Central Government properties.
Sir,
Under Clause (1) of Article 285 of the Constitution, the properties of the Government of India are
exempt from all taxes imposed by local authorities in the States. It has been represented to the Government
of India that notwithstanding this Article the Government should agree at least to the payment of charges for
services rendered by local authorities. The Government of India has given careful consideration to such
representations in the light of the recommendations made by the Local Finance Enquiry Committee in regard
to taxes on Central Government properties. They have decided that payment should be made with effect
from April 1,1954 to local bodies for "Service charges" in respect of Central Government properties on the
following basis :-
(i) The Central Government will make payment in respect of their properties for specific services
rendered by local authorities, but payment of such "service charges" shall be treated not as payment of taxes
but as compensation payable in quasi-contract (mode?-ed.). Specific Services will include not only direct
services such as water and electric supplies, scavenging etc. but also general services such as street lighting,
town drainage, approach roads connecting the Central Government properties, etc. But such items as
educational, medical or public health facilities will be excluded.
(ii) For large and compact blocks of their properties, the Central Government will not pay for such
specific services as they themselves arrange.
(iii) As regards assessment, no difficulty should arise in respect of items like metered water or
electricity, etc., or where services like drainage and scavenging, etc., are charged for separately. But where
some or all such specific services are not charged for separately but are part of a consolidated house or
property tax, a suitable percentage of such consolidated tax, representing the element of specific services,
will be paid by the Government.
The State Government concerned may kindly fix this percentage on behalf of the Central
Government, for each local body concerned and intimate such percentages to the Ministry of W. H. & S.
who will arrange to intimate them to all other Ministries of the Government of India and through them to all
the Central Government offices concerned. Similarly, the valuation of the Central Government property may
be done by the agency which undertakes the valuation of the State Government property and any references
regarding changes in valuation should be made to the Ministry of Railways (Railway Board) in the case of
Railway properties to the Ministry of W.H. & S. In other cases (where any question of principle is involved,
the Ministry of Railways will act in consultation with Ministry of W. H. & S.).
(iv) A Ministry of the Government of India may also enter into separate contract with any local
authority for the supply of water and electricity or scavenging or any other services.
[19]
(v) The above arrangement will be subject to review, whether in case the Taxation Enquiry
Commission suggests any modification or at the end of ten years, to see whether any payment due to local
bodies has been denied by the Centre or whether the Central Government has accepted a larger liability than
is warranted.
(vi) Properties which are already paying service or property taxes under clause (2) of Article 285 of
the Constitution will not come within the purview of these orders; nor will properties of Central Government
industrial under takings constituted into private limited companies under the India Companies Act.
(vii) These arrangements do not affect the legal rights conferred under the appropriate laws on any
property held by the Central Government within the jurisdiction of local bodies.
I am to request that the decision of the Government of India conveyed in this letter may kindly be intimated
to the local authorities within your state.
Yours faithfully.
Sd/- C. S. Krishna Moorthi,
Deputy Secretary to the Govt. of India.
No. 14 (1)-P/52-I
Copy forwarded to: (1) All Ministries of the Government of India.

(2) All Division in the Department of Revenue & Expenditure and
Economic Affairs, including Administration Branch.
(3) The Comptroller & Auditor General and all State Accountant Generals
with the request that they may please intimate the decision to all the
authorities under them.
(4) The Taxation Enquiry Commission/the Planning Commission for
information.
2. It may be added for the information of the Ministries etc. that Central Government industrial undertakings
constituted into private limited companies under the India Companies Act do not enjoy exemption from
local taxation under Article 285 (1) of the constitution. Such companies or corporations will have to pay all
the usual local taxes. Similarly, article 285 has no application to part 'C' States, and consequently the liability
of the Central Government or the State Government in Part 'C' States to pay local taxes in respect of Central
Government properties will be governed by the provisions of the particular law under which the taxes are
levied.
By order, etc.
Sd/- C. S. Krishna Moorthi,
Deputy Secretary to the Government of India.
GOVERNMENT OF INDIA
Ministry of Works, Housing and Supply
No. 23 (8) v-Cont. Date New Delhi, the 25th August, 1962
OFFICE MEMORANDUM
Sub. : Payment of property tax or service charges to the Corporation of Calcutta and the
Howrah Municipality in respect of Central Govt. properties in Calcutta and Howrah.
1. In supersession of this Ministry's O. M. No. 23 (8) iv dated the 8th September, 1958, on the subject
mentioned above, the undersigned is directed to state that it has now been decided that with effect from the
1st April, 1954, service charges in respect of Central Govt. properties constructed or acquired after 31.3.37
within the limits of the Corporation of Calcutta (including Tollygunge area) and the Howrah Municipality,
[20]
would be payable at the rate of 18% of the gross annual rateable value of such properties for specific
services rendered by these two local bodies to the properties and not charged for separately. The break-up of
this service charge is as follows:
Conservancy 6.7% of the gross annual rateable value of the property
Water supply 4.7% —do—
Drainage 2.4% —do—
Roads 2.4% —do—
Lighting 1.8% —do—
2. The Central Government will be entitled to a suitable rebate in respect of properties where
specific services are arranged by the Central Govt. Departments themselves.
3. Where partial service is rendered by the Corporation/Municipality, service charges will be paid on
the following scale:
(i) 66.2/3% of the normal charges for conservancy.
(ii) 10% of the normal charges for water supply.
(iii) 80% of the normal charges for drainage.
(iv) 50% of the normal charges for roads.
(v) 50% of the normal charges for lighting.
4. The term 'Partial services' includes the following cases :—
(a) Conservancy—Where no conservancy service is rendered inside the Central Govt. estate or
property and the accumulated garbage of the estate or property is dumped in containers on Corporation or
Municipality Streets or near the entrance to the estate or property where from it is collected by
Corporation/Municipality employees for disposal;
( b ) Water Supply—Where any portion of the requirements of the Govt. estate or building is met
from the Corporation/Municipality supply of filtered or unfiltered water.
(c) Drainage—Where the drains of the estate or property, constructed by Govt. are discharged into
Corporation/Municipality drains, surface or underground, in the surrounding streets.
(d) Roads—Partial road service will be deemed to have been rendered where the roads constructed
by Govt. are linked with Corporation/Municipality streets within 500ft. of the Govt. property.
(e) Street Lighting—Where streets inside the Govt. estate are lighted by Govt. and the streets
surrounding the estate are lighted by the Corporation/Municipality, lighting service will be considered to
have been rendered partially.
5. No service charge shall be paid for vacant lands.
6. The gross annual rateable value of the properties will be determined as under -
(a) (i) Residential Properties constructed or acquired before 1-4-1937.
Property tax will be payable in respect of these properties. The annual rent of such properties will be
assessed in accordance with the provisions of the West Bengal Premises Tenancy Act, 1956. These provide
for an element of municipal rates and taxes as part of the rent. This element will however be absent in the
rent assessed for the purpose of payment of taxes and service charges. An annual allowance of ten per cent
of the annual rent towards the cost of repairs and other expenses necessary to maintain the building will be
admissible.
(ii) Residential properties constructed or acquired on or after 1-4-1937.
Service charges will be paid for these properties. The basis for calculation of rateable value will be
same as for residential properties in a (i) above.
(b) (i) Non-residential Properties constructed or acquired before 1-4-1937.
These properties will be subject to property tax. The annual rental value of such properties will be
determined at @ 5% of the cost of construction (or acquisition) of the building at the time of assessment plus
the present market value of the land less a reasonable deduction on account of depreciation. Deductions
[21]
towards depreciation of the building will be made by taking the normal life of the building to be 90 years.
The normal life of the services will be taken to be 30 years.
(ii) Non-residential properties constructed or acquired on or after 1.4.1937.
Service charges will be payable in respect of these properties. The annual rateable value of these
properties will be determined at @ 5% of the actual cost of construction or acquisition of the building plus
the market price of land on the date of commencement of construction less usual deductions on account of
depreciation. Deductions on account of depreciation will be the same as laid down for non-residential
properties in b (i) above.
7. If the Govt. of India is dissatisfied with the assessment so made, it will be open to them to
represent to the Judicial Officer appointed for this purpose by the West Bengal Govt.Under sub-section (2)
of section 182 of the Calcutta Municipal Act and also to file an appeal in a civil court against the decision of
the Judicial Officer under section 183 of the said Act.
8. The rate of service charges payable by Central Govt. under these orders shall be reviewed after a
period of 10 years from the date of issue of these orders.
9. These orders may kindly be brought to the notice of all offices concerned for information and
guidance.
10.These orders are issued with the concurrence of the Ministry of Finance (Dept. of Expenditure)
vide their u. o. No. 4558-W/62, dated 11.6.62.
Sd/- B. R. Mazumdar,
Under Secretary to the Govt.of India.
Copy of the letter No. 4 (7)-P/65 dated 29th March, 1967 from
Shri J. Murli, Under Secretary to the Govt. of India, copy
forwarded for information to the Department and others.
To.
The Chief Secretaries of all the State Government
Sub.: Payment of service charges to local bodies in respect of Central Government properties.
Sir,
I am directed to refer to this Ministry's letter No.14 (D/P/52-1 dated the 10th May, 1954 and the
Ministry of Works, Housing and Supply letter No. Cont. 23 (13)759 dated the 4th August, 1961 on the
subject cited above.
2. The procedure for arriving at the quantum of service charges payable to the local bodies has been
further examined by the Government of India and it has now been decided that the service charges should be
calculated in the following manner :—
(i) In respect of isolated Central Government properties where all services are availed of by the
Central Government in the same manner as in respect of private properties, the Central Government will pay
service charges equivalent to 75% of the property tax realised from private individuals.
(ii) In the case of large and compact colonies which are self-sufficient with regard to services or where
some of the services are being provided by the Central Government Departments themselves, the service
charges will be calculated in the following manner :
(a) In the case of colonies which do not directly avail of civic services within the area and are self-
[22]
sufficient in all respects, the payment of service charges will be restricted to 33 1/3% of the
normal rate of property tax applicable to private properties.
(b) In respect of colonies where only a partial use of the services is made, service charges will be
paid as 50% of the normal property tax rate.
(c) In respect of colonies where all the services normally provided by the municipal body to the
residents of other areas within its limits are being availed of, service charges will be paid as 75%
of the property tax rate realized from private individuals.
(iii) The net rateable value/annual value for the purposes of these instructions will be 9% of the
'Capital Value' of the property concerned, both in respect of residential and non residential properties. The
'Capital Value' shall include the cost of acquiring or constructing the building including the cost of site, its
preparation and any other capital expenditure incurred after acquisition or construction or when this is not
known, the present value of the building including the value of site, as borne on C.P.W.D.records or those of
the department concerned.
(iv) The existing arrangements arrived at between the Railway authorities or any Central
Government Departments and local bodies in respect of property tax/service charges including the
arrangement envisaged regarding Central Government properties in Calcutta and as regards the properties in
Delhi will not be disturbed by this decision.
3. I am to request that the decision of the Government of India conveyed in this letter may kindly be
intimated to the local authorities within your State.
Sd/- Shri J. Murli

Under Secretary to the Govt. of India.
No. 20011 (8)/67-Pol.

Government of India
MINISTRY OF WORKS, HOUSING & SUPPLY
(Department of Works & Housing)
Directorate of Estates.
Dated, New Delhi-11
3-4-1968
OFFICE MEMORANDUM
Sub.: Payment of property tax or service charges to the Corporation of Calcutta and the
Howrah Municipality in respect of Central Government properties in Calcutta and
Howrah.
In supersession of Ministry of Works Housing and Supply O. M. No. 23 (8) V—Cont, dated 25th August,
1962, on the subject mentioned above, the undersigned is directed to state that it has now been decided that
with effect from 1.4.68 service charges in respect of Central Government properties situated within the
limits of the Corporation of Calcutta (including Tollygunge area) and the Howrah Municipality would be
calculated in the same manner as laid down in Government of India, Ministry of Finance, Department of Co-
ordination letter No. 4 (7) P/65 dated the 29th March, 1967, relating to the payment of service charges to
other local bodies in respect of Central Government properties.
These orders issue with the concurrence of the Ministry of Finance vide their U. O. No. 2293—W &
E/68 dated 14.3.1968.
Sd/-T. K. Balasubramanian
Under Secretary to the Govt. of India.
[23]
Ref.: Amendment of Office Order of the Dy. Commr. (Revenue). dt. 18-4-1981.
Sub.: Defer D/W on payment of 50%.
Due to various reasons it is not possible for the department to strictly adhere to paragraph 2 of the above
noted circular of Dy. Commr. (Revenue). So the paragraph may be re-cast and read as follows :—
"In respect of premises which will be in a D. W. list, at the time of taking action for Distress
Warrant, the Asstt. Collector should not stray or defer execution of Distress Warrant, unless the party makes
an out right payment of 50% of the total dues and agrees to pay in writing the balance amount within six
monthly instalments."
"Provided that under special circumstances as may be decided by the Asstt. Collector, an amount
less than 50% but not less than 25% may be accepted on a written assurance by the rate payer to liquidate
the liability within six monthly instalments subject to ratification by Assessor-Collector (Colln/Dy.
Assessor-Collector (Colln.). In that case he will forthwith report such cases where he has collected less than
50% of the total dues to the Assessor-Collector (Colln.)/Dy. Assessor-Collector (Colln.) concerned for their
post-facto approval and/or for their further direction."
Attached please find a copy of the previous office order.
Submitted for approval.

Sd/-Assessor-Collector.
Colln. Deptt.
ORDERS AND CIRCULARS - GENERAL

CIRCULAR NO. 105 OF 1983-84 JANUARY 4-1-1984
Sub. : Enforcement of the Calcutta Municipal Corporation Act, 1980 (West Bengal Act., LIX
of 1980) and The Calcutta Municipal Corporation (Amendment) Act, 1983, (West Ben.
Act XXXII of 1983), with effect from the 4th day of January, 1984.
TWO NOTIFICATIONS on the subject mentioned above as published in THE CALCUTTA GAZETTE,
EXTRAORDINARY, DECEMBER 21, 1983 are quoted below for information of all concerned.
NOTIFICATION
No. 958/C4/M/A-26/83.-21st December 1983.-In exercise of the power conferred by sub-section (3) of
section 1 of the Calcutta Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980), the Governor is
pleased hereby to appoint the 4th day of January 1984 as the date on which the said Act shall come into
force.
By order of the Governor
Sd/-A. K. Majumdar
Secy. to the Govt. of West Bengal.
NOTIFICATION
No. 959/C4/M/A-26/83.-21st December 1983-In exercise of the power conferred by sub-section (2) of
section 1 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Ben. Act XXXII of 1983),
the Governor is pleased hereby to appoint the 4th day of January 1984 as the date on which is said Act
shall come into force.
Sd/-A. K. Majumdar
Secy. to the Govt. of West Bengal.
Sd/-K. P. Bhattacharya
SPI. Deputy Commissioner (Personnel).
[24]
( TRUE COPY )
GOVERNMENT OF WEST BENGAL
DEPARTMENT OF LOCAL GOVT. & URBAN DEVELOPMENT
WRITERS' BUILDINGS. CALCUTTA.
No. 853/C-5/CC/3R-8/84 Dated, Calcutta, the 2nd June, 1984.
From : Shri R. N. Datta.

Dy. Secretary to the Govt. of West Bengal.
To : The Municipal Commissioner,

Calcutta Municipal Corporation,
5, S. N. Banerjee Road, Calcutta-13.
Sub. : Determination of the rate of interest payable on the amount of bill remaining unpaid
after thirty days of its presentation.
Sir,
With reference to your letter No. Con/Com/I4/84-85 dated 19-5-84 on the above subject, I am
directed, by order of the Governor, to say that the Governor is pleased to determine, under sub-section (3) of
section 217 of the Calcutta Mpl. Act. 1980., that simple interest @ 12% shall be payable on the amount of
bill remaining unpaid after thirty days of its presentation under section 216 of the said Act for the period
commencing on the first day of the quarter following that in which the bill is presented and ending with the
month preceding the month in which payment is made.
2. As regards the quantum of penalty, I am to request you to be so good as to send a draft of

regulations prepared under sub-section (4) of section 217 of the Calcutta Municipal Corporation Act, 1980
for consideration of the Government as early as possible.
Yours faithfully,
Sd/- R. N. Datta
Deputy Secretary.
Order of D. M. C. (R) dt. 23·6·1984
RE: DEFINITION OF 'COVERED AREA' AND 'FLOOR AREA'
It has been brought to my notice that some confusion has arisen as to the definition of "Covered Area" and
"Floor Area" in the minds of your inspection personnel. It is clarified for the information of all that –
(i) Covered Area means ground area covered immediately above the plinth level covered by the
building but does not include the spaces covered by:
(a) Garden, Rockery well and well structures, plant nursery, water-pool, swimming pool (if not
covered), platform round a tree and the like.
(b) Compound wall, gate, unstoreyed perch and portico, area covered by Chajjas, uncovered
staircases and the like.
(ii) Floor Area shall mean usable covered area of a building at any floor level.
Sd/- B. K. Roy
23-6-1984
Dy. M. Commr. (R).
[25]
Circular No.2 of 1984-85. Dated:9th November, 1984
Ref. : Procedures to be followed by the Jadavpur, South Suburban and Garden Reach Unit
Offices in connection with collection of Consolidated Rates and adjustment of excess
payment.
1. PREPARATION OF QUARTERLY DEMAND REGISTER ETC. :
Collection of taxes shall be based on the entries in the Assessment Register for each quarter. Entries in
Assessment Register, may differ in different quarter due to updating after disposal of objection cases,
correction etc. A separate quarterly demand register shall be prepared along with printing/preparing and
issue of demand on the basis of the Assessment Register. Such quarterly demand register shall then be the
basis of all collection of taxes.
Any payment received in advance before presentation may be kept in suspense account pending
adjustment after issue of demand.
A record of presentation (Certificate of Posting) obtainable from the Data Processing Deptt. must
also be maintained for the purpose of granting rebate.
2. PROCEDURE IN CASE OF NON-RECEIPT OF BILLS BY THE RATE-PAYER:
(a) If the bill is not received due to wrong postal address a Deposit Slip or Receipt with a counterfoil
may be issued and in that case facility of rebate may be allowed provided that payment is made within the
quarter of presenting the demand.
(b) If the bill is not received due to postal negligence or the like and the party wants to make
payment within the quarter, a Deposit Slip or Receipt with counterfoil may be issued but in such cases no
rebate shall be allowed.
3. CHARGING AND CALCULATION OF INTEREST:
Interest shall be payable for the period commencing on the first day of the quarter following that in which
the bill is presented and ending with the last date of the month preceding the month in which payment will
be made. Interest will be charged only after the expiry of the quarter of presentation.
Example: Bill of 1/84-85 presented in 2/84-85 say on 10-7-1984 and party comes to pay after 30
days i.e., on 10-8-84, no interest will be charged during the 2nd quarter i.e., up to 31-8-
1984.
If the party comes to pay after 2 months i.e., 10-9-1984 in that case also no interest will
be charged.
If the bill for 1st quarter is presented on 10-9-1984, and the party comes to pay on 10-10-
1984 interest will not be charged.
If the party comes to pay after 2 months i.e., 10-11-1984 interest will be charged from
1-10-1984 to 31-10-1984.
4. PROCEDURE FOR GRANTING REBATE AND THE DETERMINATION OF THE

DATE OF PRESENTATION:
If the last date of enjoying rebate falls on a Sunday or holiday, rebate shall be allowed on the next working
day.
There is no provision in the law for exercising any discretion on the ground of postal negligence.
The date stamped on the Certificate of Posting is sufficient proof of the date of presentation of a particular
bill noted therein.
[26]
5. PROCEDURE OF ADJUSTMENT OF EXCESS PAYMENT:
Excess payment shall in no case be straightway adjusted with subsequent quarterly bills. The following
procedure is to be followed:
(a) Party should apply for refund of the excess payment with relevant paid-up bills or receipt.
(b) Tax Deptt. shall deal with such application and prepare the refund docket.
(c) Excess payment shall be certified on the refund docket by the Accounts deptt. on the basis of
relevant records like challans, statement of payment etc. An Excess Payment Register shall be maintained as
a permanent record.
(d) The application and paid up bills or receipts along with the docket shall then be forwarded to Dy.
Mpl. Commissioner for sanction of refund.
(e) After such sanction of Dy. Municipal Commissioner, excess payment after clearance by the
Accounts Deptt. shall be adjusted by Collection Deptt. on the basis of challan prepared by the Tax Deptt. An
Adjustment Register shall be maintained for future reference by the Collection Deptt.
THIS CIRCULAR ISSUES WITH THE CONCURRENCE OF THE CONTROLLER OF

MUNICIPAL FINANCE & ACCOUNTS AND THE APPROVAL OF THE MUNICIPAL
COMMISSIONER.
Sd/-K.K.Chakraborty
Dy. Municipal Commissioner(Revenue).
The Calcutta Municipal Corporation
9-11-1984
Circular No.3 of 1984-85. Dated:14th November, 1984
The following order was passed by the administrator, Calcutta Municipal Corporation on 31-3-1984 fixing
the percentage of consolidated rate for imposition of surcharge upon any land or building or hut or portion
thereof used for commercial or non-residential purpose.
ORDER
As required under the provisions of Sub-Section (4) of Section 171 of the Calcutta Municipal Corporation
Act, 1980, I hereby determine fifty percent of the Consolidated rate as the rate of surcharge which may be
imposed by the Corporation upon any land or building or hut or portion thereof used for Commercial or non-
residential purpose.
Furthermore in pursuance to the second and third provisions to Sub-Section (4) of Section 171 of the
Calcutta Municipal Corporation Act, 1980, I hereby exempt seventy five percent of the amount of surcharge
levied on any class or classes of lands or buildings or huts used for educational, medical, public health or
cultural purpose or for purposes of sports subject to the rules made by the State Government in this behalf.
The above order shall be effective from 1-4-1984.

Sd/- A. Sen,
31-3-1984
Administrator
Calcutta Municipal Corporation.
Assessor, Special Officer, M.S.B.Cell, Assessor-Collector, Tolly-Tax Department and the respective
officer-in-charge of Jadavpur, South Suburban and Garden Reach Unit should please take note of the above
order and take necessary action for imposition of Commercial/non-residential surcharge with effect from 1-
4-1984.
Sd/- K. K. Chakrabarti
Dy. Municipal Commissioner (Revenue).
The Calcutta Municipal Corporation.
[27]
Circular No. 5 of 1984-85. Dated: 21st November, 1984
Pursuant to my Circular no.3 of 1984-85 dated the 14th November, 1984 it has been decided to proceed with
the work relating to imposition of Commercial/Nonresidential surcharge under the provisions of the C.M.C.
Act.1980.
In order to start with the work, identification of premises which are fully used for commercial/non-
residential purposes by owner and/or tenants be taken up for the present. The work of such identification by
the Ward Inspectors should be completed by 22-12-1984; Divisional Assistant Assessor/Asstt. Assessor-
Collector (Tolly Tax) should take particular care to see that the job is completed within the time schedule.
After such identification advices in respect of single user, only in prescribed forms after due
correction of Assessment Books may be sent to D. P. Deptt., within 15th January, 1985 for necessary issue
of P. D. Bills with surcharge amount with effect from 1/85-86.
The amount of surcharge to be imposed as under :-
(a) @ 50% of the quarterly consolidated rate as per column no.8 in the Assessment Book in general
cases.
(b) @ 12.5% of the quarterly consolidated rate as per column no.8 in the Assessment Book, in
special cases where exemption has been allowed as per order of the Administrator dated 31-3-
1984.
The annual value, percentage of surcharge as above and the quarterly amount of surcharge shall be
noted in column No. 12, 14 and 15 in the Assessment Book.
Fresh surcharge bills from 1/84-85 to 4/84-85 shall be issued by the Department with necessary
remarks in the Assessment Book.
A separate register for surcharge should be opened and maintained Ward-wise. The existing
surcharge register may be used with necessary correction where required.
Dy. Municipal Commissioner (Revenue).
Circular No. 9 of 1984-85. Dated: 24th November, 1984

The Municipal Commissioner by his order dated 17.11.84 approved suo-motu separation and assessment of
land, building or hut in a thika tenanted non-bustee premises during General Revaluation of any ward. The
relevant portion of the above order is as under :-
While taking this course of action suo-motu during G.R., the question of payment of outstanding may be
waived and the points suggested below may be taken care of :
(a) The name of "The State of West Bengal represented by The Controller. Thika Tenancy, 12B,
Russel Street, Calcutta-700 071" shall be recorded as owner and the name of the Thika Tenant with full
address along with Pin Code No. to be noted thereunder as person liable.
(b) Due care should be taken before allowing such separation in recording the name and address of
the hut-owner (Thika tenant) after scrutiny and verification of relevant documents.
(c) For easy identification of this type of premises the new premises number allotted to these huts on
separation should precede with the alphabet 'T' following the procedure as in the case of bustee premises.
(d) Prior approval of Assessor should be taken before allowing such separation of huts in non-bustee
thika tenanted premises.
In this connection I would like to suggest that rate bills of Thika Tenanted huts should be issued
[28]
only after final determination of the separate proposed valuation and utmost care should be taken to dispose
of the objection cases within a reasonable time after first publication u/s, 184 (2).
This is circulated for information and necessary action by the G.R. staff of the Assessment
Department.
Sd/-Assessor.
IN THE SUPREME COURT OF INDIA

CIVIL APPELATE JURISDICTION
CIVIL APPEAL NO. 2663 of 1984.
Corporation of Calcutta & Ors. ……………………………..……………..Appellants.

A1 Haj Amir Hassn Properties Pvt. Ltd ……………………………...…..Respondent.
ORDER
There will be an order in terms of prayer (a) of paragraph 20 of C.M.P. No. 28001 of 1984, with the
modification that the bills submitted by the Calcutta Municipal Corporation will show separately the total
amount of surcharge payable by the occupiers. It would not be necessary for the Corporation to show in
those bills the amount payable by each of the occupiers. The Judgement of the High Court is modified to the
extent indicated above.
Shri Tapas Roy, appearing on behalf of the appellants, agrees that the appeal may be disposed of in
terms of this order.
There will be no order as to costs.
Sd/- Y. B. Chandrachud-C. J.
Sd/- E. S. Venkataramiah-J.
New Delhi.
December 21, 1984. (a) an interim order permitting the petitioners to
Prayer (a) of the Petition. recover and or collect the surcharge payable under
Section 165 read with Section 191A of the Calcutta
Municipal Act, 1951 by including the same in the
occupiers share of the rate bills and treating it to be
a part of the consolidated rate for the purpose of
such recovery with such suitable direction as may
be deemed fit and proper.
Office Order. Dated: 26th December, 1984.
The Municipal Commissioner by his order dt. 7.12.84., passed on a question raised by the Asstt. Data
Processing Officer and on a note initiated by the department, approved of separate assessment of hut-
premises in a bustee owned by the State Government and issue of separate bills for such hut-premises. The
relevant portion of the note approved of may be given as under.
"The owner of the huts in a bustee, owned by the State Government, conforms to the definition of
the term thika tenant" as given in the C.M.C. Act, 1980. Lands held by such hut-owner must therefore be
lands comprised in thika tenancy and such lands with huts or buildings made thereon, shall be assessed
separately as a single unit. Further, such hut-owner/thika tenants shall be made primarily liable for payment
of the consolidated rate, under the provisions of the C.M.C. Act, 1980.
This is now circulated for the guidance of the officers and staff of the department.
Sd/· P. K. Maity
26-12-84
Assessor.
[29]
ADMINISTRATOR'S ORDER. DATED: 9-2-1985.
Ref.: Enforcement of payment for arrear Consolidated Rates upto 4/1983-84 after 1-4-1984.
Administrator
Commissioner
Dy. M. Commr. (R)
Our report dated 29-11-1984 on the above subject and the report dated 1-1-1985 of DMC (R) to the
Administrator may kindly be seen. As directed by the Administrator, opinion of Sri P. K. Ghosh, Chairman,
Law Advisory Committee was sought in the matter. His views are as follows-
'Therefore, when clause (e) of sub-sec. (2) of Sec. 635 of the CMC Act, 1980 says that payment of
the consolidated rate for any quarter prior to the quarter commencing on the 1st day of April 1984 shall be
made in accordance with the provisions of C. M. Act, 1951, it covers recovery as well, under the C. M. Act,
1951'.
Opinion of Sri Ghosh is placed herewith for acceptance by the authorities and orders are also
solicited for issue of notices of demand US/236 of C. M. Act, 1951 and execution of distress warrant US/237
of C. M. Act, 1951 for enforcement of the arrear tax bills upto 4/1983-84, a stamp with the following words-
'Read with sec. 635 (2) (e) of the Calcutta Mpl. Corpn. Act 1980' may be affixed on the forms for notices of
demand as well as those for distress warrant and other forms.
Sd/- A. Pal Chowdhury

Collector.
7-2-1985
Sd/- K. Chakraborty
Dy. M. Commr. (R).
7-2-1985
Sd/- R. Prasannan
Mpl. Commissioner
7-2-1985
Please show C. L. O. and then implement.
Sd/ - A. K. Sen
Administrator.
9-2-1985
I agree with the opinion of Mr. P. K. Ghosh.

Sd/- Illegible
C.L.O.
11-2-1985
Administrator may kindly recall his talk with me. My opinion is given below :
Voluntary payment and realisation of dues through legal steps are parts of the same process. It is not
permissible to observe partly the procedure laid down in each of the two statutes. If the dues are not paid
within the time allowed under sec. 191 of the C.M. Act, 1951, demand notice under sec. 236 will have to be
issued. If the amount still remain unpaid, section 237 becomes applicable. One step leads to the other. This
demand notice cannot be issued under the provisions of the new Act because the circumstances that will
require the issue of demand notice under this Act will be absent as money will be due under the other Act. A
reading of the provisions of the amended cause (e) will show this. Therefore, when clause (e) of sub-section
[30]
(2) of sec. 635 of the C.M.C. Act, 1980 says that payment of the consolidated rate for any quarter prior to the
quarter commencing on the 1st day of April, 1984 shall be made in accordance with the provisions of C.M.
Act, 1951 it covers recovery as well under the C.M. Act, 1951.
Sd/- P. K. Ghose
6-2-1985
Circular No. 10A of 1984-85. Dated: 27th March, 1985
The Municipal Commissioner and the Administrator, by their orders dated 23.3.85, have approved of the
following work procedure for the comparison and correction of the New Bustee Assessment Book and issue
of supplementary/fresh bills in respect of erstwhile Bustee premises :
WORK PROCEDURE
In connection with the work of comparison of the entries in the new Bustee Assessment Book with
those of the old Bustee Assessment Book and the Bustee Inspection Book, the following procedure is to be
followed-
(a) The total number of huts, the number of each hut and the name of each hut-owner, in the new
Bustee Assessment Book, should be compared with those in the latest Bustee Inspection Book. Special care
should be taken to ensure that all the huts and lands in the latest Bustee Inspection Book have been entered
in the new Assessment Book.
(b) Whether a Bustee is developed or undeveloped be ascertained from the old Bustee Assessment
Book/Inspection Book and, in case where a Bustee is developed, the same should be indicated by the letter
"D" in red ink in the remarks column of the new Bustee Assessment Book in respect of each hut in the
Bustee.
(c) The land, tank or hut owned by the erstwhile bustee-owner and not vested in the State, under the
Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981, are to be ascertained from the latest Bustee
Inspection Book and the words, "Non-vested" should be noted in red ink in the remarks column of the new
Bustee Assessment Book.
In connection with the work of correction of the entries in the new Assessment Book, the following
procedure is to be followed-
(1) Valuation of each hut in a Bustee on the basis of the last decided valuation of the erstwhile
Bustee premises, should be entered in the new Bustee Assessment Book and consolidated rate should be
imposed on the basis of such valuation under the provisions of the C.M.C. Act, 1980. Such valuation of hut
premises and the consolidated rate imposed thereon shall take effect from 1/84-85.
(2) A sheet of new Bustee Assessment Book, to be used as a memorandum, should be inserted at the
very beginning of each Bustee premises, where all the earlier decided valuations together with the then rate
imposed on such Bustee premises shall be entered serially. The earliest one shall be entered first and then the
subsequent valuations in the chronological order.
(3) The name of the previous owner of the bustee land shall be entered in the memorandum sheet as
the owner of the Bustee premises which would be substituted by the name of the State of West Bengal,
represented by the Controller of Thika Tenancy, 12B, Anandilal Poddar Sarani, Calcutta-71 with effect from
18.1.82.
(4) A note shall be made or kept in the "Remarks" Column of the Memorandum Sheet in respect of
each erstwhile Bustee premises indicating the person liable for payment of rates for different periods with
the annual value in force for such periods.
[31]
(5) The supplementary bills that would be issued on the basis of the difference in earlier assessments
or fresh bills on the decided earlier valuations are payable in the following manner and such bills are to be
issued accordingly :-
(i) For any period upto 3/81-82 the previous owner of the Bustee land is liable for payment of rates.
(ii) For the period from 4/81-82 to 4/83-84, "The State of West Bengal, represented by the controller
of Thika Tenancy, 12B, Anandilal Poddar Sarani, Calcutta 700 071," is liable for payment of rates.
(6) Regarding levy of percentage of consolidated rate on huts or lands in a Bustee the following
procedure should be followed as per requirement of the Act :-
(a) In case of developed Bustee the maximum levy should be 18% i.e. from 11% to 18%. (b) In case
of undeveloped Bustee, the maximum levy should be 15% i.e. from 11% to 15%.Under the said order of the
Administrator, the work relating to the issue of supplementary or fresh bills in respect of any period upto
3/81-82, for which the previous owners of Bustee lands are liable, and for any period from 4/81-82 to 4/83-
84, for which the State of West Bengal is liable is to be kept in abeyance, pending discussion and settlement
of the matter with the State Government.
This is circulated for the information and necessary action by the officer and staff of the department.
Sd/-Assessor.
Circular No. 12 of 1984-85. Dated: 28th March, 1985
The Municipal Commissioner by his order dated 19.3.85 approved suo-motu separation and assessment of
land, building or hut in a thika tenanted non-bustee Pucca premises during the currency of the period of any
ward. The relevant portion of the above order is as under :-
"Each land-holding comprised in a thika tenancy, with huts or buildings built thereon, in a premises
assessed as pucca, shall be assessed suo-motu as a separate unit of assessment during the currency of a
sexennial period of valuation. In the case of such separate assessment of individual land-holdings, the
following work-rule shall be followed :-
(1) Each such unit shall be assessed under the ownership of

The State of West Bengal, represented by the Controller,
Thika Tenancy, 12-B, Russell Street, Calcutta-700 071.
(Anandilal Poddar Sarani)
Person liable/hut owner ............................................................................................ .........................
(The name of the thika tenant with full address and Pin Code No.)
(2) Due care should be taken in recording the name and address of the hut-owner i.e., thika tenant
after scrutiny and verification of relevant documents.
(3) The premises number to be assigned to each such unit shall prefix with the letter ''T'' for easy
identification.
(4) The last valuation of the premises, constituting such units, shall be apportioned between the units
in proportion to their respective rental values and before such apportionment, objection against such
valuation, if any, must be determined.
(5) Arrear consolidated rate, if any, in respect of the mother premises may be ignored for the
purpose of such separate assessment of thika tenanted land.
[32]
(6) Such separate assessment of thika tenanted lands in premises assessed as pucca, shall take effect
from 1.4.84 from which date the provisions of the C.M.C. Act, 1980, relating to the payment of consolidated
rate, was enforced.
(7) Prior approval of Assessor should be taken before allowing such separation of huts in non-bustee
thika tenanted premises.
For the purpose of completing the work of separate assessment of such units and issue of rate bills,
in respect thereof at an early date, immediate steps should be taken to prepare a ward wise list of all such
pucca premises which constitute such thika tenanted land."
Sd/-Dy. Mpl. Commissioner (Revenue).
Circular No.2 of 1985-86. Dated:10th April, 1985
The question of procedure of grant of exemption from payment of rates and taxes in respect of premises
whose annual valuation is Rs. 300/- or below has been under consideration of the authorities for some time
now. It has also been stated by some of the newly added Units that they are facing difficulties in granting
exemption certificates to the owners of premises whose valuation is Rs. 300/- or below, who approach them
often for such certificates.
Under the provisions of section 172 (1) (b) (i) of the C.M.C. Act, 1980, the Administrator who is
vested with the powers and functions of the Mayor-in-Council is the competent authority to exempt any land
or building from payment of the consolidated rates in respect of the premises the annual valuation of which
does not exceed Rs. 300/-.
The said section further provides that if he owns or occupies more than one piece of land or more
than one building and the aggregate annual value of such lands and buildings is more than Rs. 300/-
such land and building shall not be exempt from the consolidated rate.
The procedure for obtaining such exemption was earlier notified in the Newspapers. Under this
procedure the rate payer, who intends to avail the benefit should make an application to the Administrator
and swear an affidavit confirming that the aggregate of the annual valuation of all the lands and buildings
that he may own or occupy does not exceed Rs. 300/-. The procedure as laid down under section 172 (2) of
the C.M.C. Act, 1980 also stipulates the maintenance of a register of such lands and buildings exempted
from payment of such rates and taxes. A certificate can be issued only after a land or building is exempted
under the orders of the Administrator.
For the benefit of rate-payers wishing to claim such exemption
(i) a model application form.

(ii) a model affidavit to be signed and sworn in by the party wishing to claim such exemption and
(iii) a form of the register of land and building exempted from rates and taxes, to be brought in to
use.
(iv) a proforma for informing the rate-payers applying for such exemption certificate informing
them the reason for such withholding bills pending framing of such regulations are enclosed.
The procedure as described here shall come into effect at once. All concerned shall maintain the
papers and documents as stated in this circular. This is issued with the approval of the Municipal
Commissioner vide his order dated 8-3-1985.
Sd/-K.K.Chakraborty
Dy. Mpl. Commissioner (Revenue).
[33]
Enclo : Four.
(Enclo : 1.)
ENCLOSURE TO CIRCULAR NO.2 OF 1985·86 DMC (R).
THE CALCUTTA MUNICIPAL CORPORATION ASSESSMENT DEPARTMENT
Application for exemption from payment of the consolidated rate u/s. 172 (1) (b) (i) of the Calcutta Municipal Corporation Act. '80.
1. Ward No. :
2. Premises No. :
3. Name and address of the applicant :
4. Recorded owner/person liable for

payment of consolidated rate. :
5. (a) Annual value :
(b) Premises No. of any other land Annual value

or building owned or occupied by
the applicant with ward No.
(1)………………………………….
(2)…………………………………
(c) Aggregate of annual value of lands and

buildings owned or occupied by the
applicant :
(d) Whether the affidavit sworn by

the applicant, declaring the
statements in (a), (b) & (c) to
be true has been enclosed :
Date: ………………….. ..............…………………………...

Signature of the applicant
For office use only
S1. No. of Exemption

Date of receipt of application...................... ................................................................... Register ........................... .
Item No. & date of approval by the Mayor-in-Council- Date ................................. .
Item No .................................................. .
Date of entry in the Assessment
Book ........................................................ .
Qr. in respect of which the exemption was granted
………………………
Date of communication of order of
Mayor-in-Council to the applicant
…………………………………..
[34]
(Enclo : 2.)
Enclosure to Circular No.2 of 1985-86 of DMC (R)
Form of affidavit to be sworn in support of the application for exemption under section 172 (1) (b) (i) of the Calcutta
Municipal Corporation Act, 1980.
(a) Where the applicant /s own / s only premises:
I, Shri/Sm ………………………………………………………………………………………...…………………..son/daughter/
wife of Shri ……….……………………………………………………………….……………………………………..…………… .
aged about…………………………………………..……..…..by occupation…………….…………….……….... under Police Station
…………………………………………………………………………………...…………………………………………….………….
do hereby solemnly declare and affirm :
1. That premises number ………………………………...................................................................................................in Ward

No....................................................................................................................................is owned and occupied by myself and
……………………………………...............................................................................................................................................
2. That the annual value of the aforesaid premises does not exceed three hundred rupees.
3. That I/We have no other property under the Calcutta Municipal Corporation area. The above statement is true to my
knowledge and belief.
Date: .......................................
Signature of deponent
(b) When the applicant /sown / s or occupy / ies more than one premises. :
1. As above.
2. That I/We, own or occupy more than one premises as under and the aggregate
annual value of all those premises does not exceed three hundred rupees.
Prs. No. Name of St. Ward No. Annual Valuation
1.
2.
3.
The above statement is true to my knowledge and belief.
Date: .............................................. Signature of deponent
[35]
ENCLOSURE TO CIRCULAR NO.2 OF 1985-86 OF DMC (R) (Enclo.3)
Page No............................
THE CALCUTTA MUNICIPAL CORPORATION ASSESSMENT DEPARTMENT

REGISTER OF LANDS AND BUILDINGS EXEMPTED UNDER SECTION 172 (1)
Borough No .......................... .
Ward No ............................................................ Name of Street........................................Street No ........................
Sl. Prs. NO Character of Premises Name & Annual Percentage Quarterly Amount of Total qurtly.
NO Address of valuation of consoli Howrah amt. of
No. of Nature of the owner consolidate dated rate Bridge Tax consolidated
Storeys Use or the d rate payable rate
person including
liable to pay HBT
the consoli-
dated rate
1 2 3 4 5 6 7 8 9 10
Reason / nature of Date of effect of Date of order Date of Signature with Remarks
use forming basis of exemption passed by cancellation of date of H. A./
exemption Mayor in- exemption Assistant
Council
11 12 13 14 15 16
Enclosure to Circular No.2 of 1985-86 of DMC (R)

THE CALCUTTA MUNICIPAL CORPORATION
.................................... Unit
Assessment Department
Dated. The 198.
No ................................ .
To
……………………………………………………
……………………………………………………
Re : Premises No. :……………………………………………..
[36]
Dear Sir,
Madam,
With reference to your letter No. . ..............................................................................................................................

dated the ............................................................................ addressed to ............................................................................
I am to inform you that in exercise of the power vested in him under Clause (b) of sub-section (1) of section 172 of the
Cal. Municipal Corporation Act. 1980 the Administrator by his order dated 29-3-1984 pending framing of regulations
in this behalf decided to withhold issue of consolidated rate bill from 1-4-1984 in respect of any land or building the
annual value of which does not exceed three hundred rupees.
As the valuation of the above noted premises does not exceed three hundred rupees, consolidate rate bill is not being
issued accordingly from 1-4-1984.
Yours faithfully
Officer-in-Charge
...................... Unit
Notice is hereby given for information of the owners/users that a surcharge on consolidated rate has been
imposed by the Calcutta Municipal Corporation on land or building or hut or portion thereof used for
commercial or non-residential purpose, effected from 1-4-1984, under the provision of sub-section (4) of
section 171 of the Calcutta Municipal Corporation Act, 1980, and that the percentage of consolidated rate for
such imposition has been fixed as under: (a) In general cases, fifty per cent of the consolidated rate and (b)
in case of any class or classes of lands or buildings or huts used for educational, medical, public health or
cultural purpose or for purposes of sports as per rules made by the State Government, at the rate of twelve
and half per cent of the consolidated rate. In pursuance of the aforesaid imposition, steps are being taken to
demand by stages commercial or non-residential surcharge on such land, building or hut or portion thereof
effective from 1-4-1984. Rate bills for such premises will be issued in stages after incorporating the amount
of surcharge with effect from the 3rd quarter of 1985-86 to the owner or person primarily liable to pay the
consolidated rate, as under section 2(20) of the Calcutta Municipal Corporation Act, 1980, the surcharge has
been made a part of consolidated rate. Supplementary rate bills for the amount of surcharge from 1st quarter
of 1984-85 will be issued and presented for payment in due course. The owner or the person liable for
payment of the consolidated rate is entitled under the provisions of the said Act to recover the amount of
surcharge from the occupiers of such land or building or hut, on payment of such surcharge. Further, the
demand on account of commercial/non-residential surcharge leviable under the provisions of the Calcutta
Municipal Act, 1951 which was kept in abeyance pending litigation, will also be made in due course in view
of the decision of the Hon'ble Supreme Court in favour of the Corporation.
MUNICIPAL OFFICE Sd/-R.K.Prasannan

Dated, the 30th September, 1985 Municipal Commissioner.
*N. B. The above notification was published in the newspapers on 30th September, 1985.
[37]
Dated: 4th January,1986

COLLECTION DEPARTMENT
Fees on Notice of Demand, Distress Warrant and penalty
The Corporation by resolution dt. 12-5-1986 has determined the following fees for Notice of
Demand and Penalty and these will take effect as per Municipal Commissioner's order dated 17-7-
1986.
Table of fee payable on Notice of Demand
Rs. P.
Under Rupees 5 0.25
Rupees 5 & Under Rs. 10 0.30

10 ,, 20 0.60
,, 20 ,, 30 0.80
,, 30 ,, 40 1.25
,, 40 ,, 50 1.50
,, 50 ,, 60 2.00
,, 60 ,, 80 2.50
,, 80 ,, 100 3.00
,, 100 ,, 400 4.00
,, 400 ,, 500 5.00
,, 500 ,, 700 7.00
,, 700 ,, 1000 10.00
,, 1000 ,, 2000 20.00
,, 2000 & above 25.00
Table for payment of penalty
Demand Amount of penalty

Under Rs. 100 ½% of the demand per quarter
Rs. 100 & ,, Rs. 200 1% ,, ,, ,, ,, ,,
Rs. 200 & ,, Rs. 300 1½ % ,, ,, ,, ,, ,,
Rs. 300 & ,, Rs. 400 2% ,, ,, ,, ,, ,,
Rs. 400 & ,, Rs. 500 2½ ,, ,, ,, ,, ,,
Rs. 500 & ,, Rs. 700 3½% ,, ,, ,, ,, ,,
Rs. 700 & ,, Rs. 1000 5% ,, ,, ,, ,, ,,
Rs. 1000 & ,, Rs. 5000 10% ,, ,, ,, ,, ,,
Rs. 5000 & above. 15%
[38]
Table for Distress warrant fee

Demand Amount of penalty
Under Rs. 500 ½ % of the demand per quarter.

Rs. 500 & ,, Rs. 1000 1½% ,, ,, ,, ,,
Rs. 1000 & ,, Rs. 2000 1½ % ,, ,, ,, ,,
Rs. 2000 & ,, Rs. above. 2½ % ,, ,, ,, ,,
The revised notice of demand fees and distress warrant fees are applicable for bills with effect from
1st Qrt. of 1984-85 and penalty with immediate effect.
A Palchoudhury
31/7/86
Collector.
The Calcutta Mpl. Corporation.
A-Approved. Please keep the CMFA informed of the action being taken by us after waiting long
for the audit by IFU (Colln.)
Sd/- K. Chakraborty
4/1/86
Dy. M. Commr. (R).
Mayor's Order. Dated: 8th February, 1986
Guidelines for assessment of lands and buildings under the C.M.C. Act, 1980.
In view of the introduction of the Calcutta Municipal Corporation Act, 1980 the following guidelines are
laid down as an administrative measure for the guidance of all officers and staff engaged in the job of
assessment and valuation of properties.
1. Premises exclusively occupied by owners for their own residence:
(a) The gross annual rent of all old buildings where no additions, alterations or improvements
have been made should be revised and increased normally by ten per cent of the gross annual
rent taken during the last general revision of valuation.
(b) In the case of a newly erected building, the provisions of Sec. 174 (4A) of the Act should be
applied to arrive at the annual valuation. Necessary deductions from the reasonable rent under
proviso to Sec. 174 (1) should be allowed.
(c) In the case of an old building where additions, alterations and improvements have been made,
the gross annual rent for the entire building shall be taken by computing the rentals for the old
and new portions as under :-
(i)the rent for the old portion should be increased normally by ten per cent and
(ii)that of the new portion shall be taken at not less than 150 per cent of rate of rent
for the old portion.
(d) If any such building is found to be grossly undervalued, the Assessor or Dy. Assessor as the
[39]
case may be should value it properly so as to ensure reasonableness compared to the valuation
of similar other properties in the locality.
2. Premises partly let out and partly occupied by owners:
In the case of a building partly let out on rent and partly occupied by owner for his own residences
the gross annual rent for the entire building shall be taken by adding the rentals of the tenanted and owner
occupied portions as under :-
(i) the reasonable rent for the owner occupied portion shall be taken by increasing the same by ten
per cent of the rent taken during last assessment for such portion.
(ii) and for the tenanted portion the rent shall be assessed on the basis of the agreed rent including
service charge, if any, unless the agreed rent appears to be unusually low due to some extraneous
factors viz, relationship payment of 'Salami' etc. In such exceptional cases, the gross annual rent
shall be determined by an officer, not below the rank of Dy. Assessor and shall be increased
normally by not less than 20% of the gross rent taken during last assessment.
However, if any such building is found to be grossly undervalued due to relationship, 'Salami',
interest free loans/advances etc. or any other extraneous factors, the reasonable rent in such cases should be
determined by an officer not below the rank of Dy. Assessor while determining the annual valuation of such
type of premises.
3. Premises or part thereof in occupation of owner but not exclusively used for residential
purpose:
The reasonable rent of such building as mentioned hereinabove should be normally increased by
20% during the next G. R. unless it seems to be very low in the opinion of Dy. Assessor or Assessor due to
various factors.
4. Premises entirely let out to tenants (both residential/commercial) :
Such lands or buildings shall be assessed on the basis of the agreed rent unless the agreed rent
appears to be unusually low due to some extraneous factors viz., relationship payment of 'Salami', advances,
interest free loans etc. In such exceptional cases, the reasonable rent shall be estimated on the basis of agreed
rent of comparable premises in the locality. A comparable premises should be selected on the basis of
situation, condition of the premises and amenities provided therein. The entire amount of service charge
realisable either along with the rent or otherwise shall be added to the rent in order to arrive at the gross
annual rent of the premises for the purpose of Sec.174 (l) of the Act.
In such exceptional cases, the reasonable rent should be determined by an officer not below the rank
of Dy. Assessor and should be increased normally by not less than 20% of the existing rent.
5. Multistoreyed Buildings:
(a) Each residential flat owned and occupied by a member of a registered co-operative society or
each residential. apartment, within the meaning of the West Bengal Apartment Ownership Act,
1972, owned and occupied by the owner shall be valued separately on application according to
the procedure laid down in rules 1 (a), (b), (c) and (d) as the case may be.
(b) If the flat or apartment is found to be in occupation of the owner but not used for residential
purpose, the same should be assessed as per procedure laid down in Rule-3 above.
(c) If the flat or apartment is found to be let out, the same should be assessed as per procedure laid
down in Rule-4 above.
[40]
(d) In respect of flats/units in multistoreyed building which do not come under the above categories
the same should be valued on application of apportionment under the same premises number
under proviso to Sec. 178 (2) (ii) of the Act. The procedure laid down in Rules-1,2,3 and 4 as
applicable may be followed.
6. Premises used as Hospitals, Educational Institutions, Place of Public Worship or Sports or

as a place for the disposal of the Dead:
The provisions of Sec. 174 (3) should be applied for determination of annual valuation in such cases.
7. Cinema and Theatres:
The special provision of assessment as contained in Sec. 174 (4) should be followed.
8. Public Buildings:
(a) Buildings constructed and occupied by the Union Govt. (Rateable Properties), the State Govt. or
any of the statutory bodies mentioned in Sec. 171 (8) (a) should be assessed under provisions of Sec. 174
(4A) of the Act.
(b) In case of such buildings found to be let out to tenants the procedure laid down in Rules-2 and 4
as applicable should be followed.
(c) Land or building acquired by the State Govt. or any of the statutory bodies as mentioned in Sec.
171 (8) (a) shall be assessed according to the special provision as contained in Sec. 176 of the Act.
9. Annual valuation of a building where the land underneath is exempted from consolidated
rate:
In respect of these special type of structures, the procedure laid down in Rules-1,2,3,4,5,6 and 7 as
applicable shall be followed in determining the annual valuation of such buildings without taking into
consideration the value of exempted land.
10. Vacant Land :
In respect of vacant land, the special provisions of assessment as contained in Sec. 174 (2) of the Act.
should be followed.
11. Factories, Workshops, Petrol Pumps and Godown Etc.:
Lands and buildings used as factories, workshops, petrol pumps, godowns and for similar other purpose
by owners should be valued according to the provisions of Sec. 174 (4A) of the Act.
THE ABOVE GUIDELINES ARE APPLICABLE ONLY TO THE PROPERTIES UNDER THE
CITY PROPER AND TOLLYGUNGE AREA
Sd/ - K. K. Basu
8-2-1986
Mayor.
[41]
Circular No. 12 of 1985-86. Dated: 10th February, 1986
It is circulated for information of all the Assistant Assessors/Head Assistants/ staff of the Assessment
Department that under order of the then Administrator dated 29-3-1984, rate bills of all lands and buildings
having a valuation not exceeding Rs. 300/- were withheld pending forming of regulation for exemption with
effect from 1-4-1984 under provisions of section 172 (1) (b) (i) of the Calcutta Municipal Corporation Act.
1980.
Accordingly no bills were issued with effect from 1-4-1984 (lst, qtr. of 1984-85) in respect of
premises where rate bills were issued with a valuation below Rs. 300/- prior to 1-4-1984.
Now, after determination of pending objections it has been found that a large number of premises
where bills were not issued due to above reasons have actually a valuation above Rs. 300/- during the period.
In such cases, fresh bills have to be issued with effect from 1-4-1984 (1/84-85) i.e. the date from which
issuing of such bills were withheld. The question of issuing supplementary bills in such cases from 1/1984-
85 does not arise. Any supplementary bills prior to that period shall have to be issued.
Assistant Assessors, Head Assistants and staff of the deptt. should take note of the fact and act
accordingly.
Sd/- P. K. Maity
Assessor.
ORDER
Very often prayers for reconsideration of A. V. and amendment of A. V. either u/s. 188 of C. M. Act, 1951
or u/s. 192 of the C. M. C. Act, 1980 are received by me from the parties which are sent to the Assessment
Department and Tolly Tax Deptt. for views and report.
The Assessment Deptt. and Tolly Tax Deptt. have so long been examining those prayers and the
connected papers in the light of the earlier system of assessment so long being followed prior to the issue of
Guidelines by the Mayor.
Since the Guidelines have already been issued by the Mayor, the petitions thus received and sent to
the Assessment/Tolly Tax Deptt. for their examination and report should be examined in the light of the
Guidelines and recommendations for re-opening the case or not should be submitted to me in conformity
with the said Guidelines.
This order shall take immediate effect. This may please be brought to the notice of all concerned
both in the Assessment and Tolly Tax Deptt.
18-2-1986
Dy. Mpl. Commissioner (R).
The following opinion of the Chief Municipal Law Officer dated 23-7-1985, in the matter of effecting the
entry of the name of the owner in the Assessment Book on the basis of a Deed of Release is circulated for
the guidance of the officers and staff of the department :-
"A registered instrument styled a release deed may operate as a conveyance if the document clearly
[42]
discloses an intention of releasing the right, title and interest of the releaser in favour of the release for
valuable consideration.
In the event there is no passing of consideration even then a registered deed could be taken as a deed
of gift, if the document clearly shows an intention to effect the transfer and signed by and on behalf of the
releaser and signed by at least two witnesses."
This is issued in modification of earlier Circular No. 38 of 1982-83 dated 29-11-1982.
Sd/- P. K. Maity
25-2-1986
Assessor.
Circular No.6 of 1986-87. Dated: 20th June, 1986
It has been observed that at the time of assessment of a premises while proposing the rental valuation the
Assessing Inspectors and other Assessing Officers usually propose the increase over the rental valuation
proposed by them during the last assessment of a premises, (which is usually higher than the decided
valuation), instead of on the last decided rental valuation decided by the Hearing Officer or Dy. Mpl.
Commissioner (Rev.) or the Court-as the case may be.
This has been causing quite a lot of resentment among the rate-payers in general because of the fact
that as soon as the Notice of Assessment is received by them, they find an assessment figure which is quite
high (sometimes 200 to 300 per cent more) in comparison to the last, decided annual valuation.
Automatically therefore, the reaction is sharp and strong. Majority of rate-payers including those whose
premises have not undergone any change either in character or in use and so have been assessed by
proposing an increase over the proposed rental valuation taken by the Assessing Officer during the last
assessment, prefer objections and thereafter pray for hearing by the Dy. Mpl. Commr. (Revenue) under
Section 192 of the C.M.C. Act, 1980.
In consequence there of, huge number of objections are received in the assessment Deptt. which the
Department is not always in a position to deal with effectively and in an expeditious manner resulting in
huge accumulation of arrears, wastage of time, labour, stationery and the blockage of Corporation revenue
due to issue of incorrect bills, so long correct bills are not issued after hearing and book correction.
In order to obviate these difficulties it is desirable to stick to the Mayor's guidelines issued in respect
of assessment of properties. But even then due to a wrong interpretation and misconception of the spirit of
the guidelines, the same practice as stated in the first para has been continuing.
After considering all the aspects, it is hereby ordered that while proposing the rental valuation at the
time of assessment of a premises all the Assessing Officers shall propose an increase on the last rental
valuation as decided by the Hearing Officer or Dy. Municipal Commissioner (Revenue) or the Court.
If the last rental valuation has remained undecided, then on the rental valuation as assessed by the
Assessor. In course of assessment as aforesaid, if any Assessing Officer comes across a case where the last
rental valuation decided appears to be too low, he would immediately bring it to the notice of the concerned
Deputy Assessor or Assessor and who in turn would take such action for rectification or re-opening of the
assessment if the case actually warrants.
This issues with the approval of Mayor.
Sd/- R. K. Prasannan
Mpl. Commissioner.
[43]
Office Order. Dated: 30th July, 1986
Attention of the Assistant Assessors and staff of the department is drawn to the fact that whenever any
officer or staff of other sister departments of the Corporation or any other Statutory Bodies and State and
Central Government comes to the department for inspection of our records and noting from them in
connection with their official duties, they should, with prior permission of the Deputy Assessor, be allowed
to inspect the relevant records and take note from them if necessary.
Sd/-Assessor.
Circular No. 11 of 1986-87. Dated: 10th September, 1986
The Mayor desires that after hearing of objections and appeals to Assessment Cases, all the Hearing Officers
and the Dy. Mpl. Commissioners (Revenue) should indicate in their orders, separately, the two components
of valuation/rental viz. Commercial and Non- Commercial in cases of premises which are partly commercial
and partly non-commercial.
This will facilitate calculation of commercial surcharge and subsequent issue of commercial
surcharge bills in respect of such premises.
Sd/-Dy. Mpl. Commr. (Rev. HQ.).
Circular No. 18 of 1986-87. Dated: 7th October, 1986
The following regulation under sub-section (1) of Section 178 of the C.M.C. Act, 1980 in connection with
application for reduction of valuation due to change of occupancy was passed by the Municipal Corporation
at its meeting held on 20-8-1986 :-
REGULATION
1. Declaration by owner/person liable to pay the consolidated rate in connection with application for
reduction of valuation due to change of occupancy:
An application for reduction of valuation due to change of occupancy made by any owner/person
liable to pay the consolidated rate under provisions of section 192 of the Act shall accompany a Declaration
in Form No. A-75 duly signed by him. The Form of Declaration can be obtained from the Superintendent of
Records, Central Municipal Office, on payment of Rupee One only per Form.
PROCEDURE
2. Procedure for dealing with application for reduction of valuation due to change of occupancy
under provisions of section 192 of the C.M.C. Act, 1980 :
(i) On receipt of application from the owner or person liable to pay the consolidated rate of a
premises, the Municipal Commissioner shall cause a notice to be served on such person in
accordance with section 182 of the C.M.C. Act, 1980.
(ii) The Municipal Commissioner shall also ask the applicant to submit a Declaration in the Form
placed below (which may be made saleable by the Corporation and may be purchased @ Re.
1/- per form).
(iii) On receipt of the return and the Declaration as aforesaid, the Municipal Commissioner may
cause an enquiry to be made of the premises in question.
(iv) On receipt of the enquiry report, where such enquiry has been ordered, the Municipal
Commissioner shall proceed to consider the application, the Declaration and the enquiry
report and issue notice on the applicant fixing date, time and venue of hearing in accordance
[44]
with section 180, read with section 192 of the C.M.C. Act, 1980.
(v) The procedure for hearing would be the same as in the case of hearing under section 192 of
the C.M.C. Act, 1980.
(vi) The Municipal Commissioner shall record the order fixing the revised annual valuation
which would take effect from the subsequent 1st or 3rd quarter of the year, as the case may
be in which such application has been received.
The regulation be given effect to in anticipation of the approval of the State Government. The
department should process the pending cases according to the above regulation.
Sd/-R.K.Prasannan
Municipal Commissioner.
Order and Circulars General.
FORM NO. A-75
FORM FOR DECLARATION BY OWNER/PERSON LIABLE TO PAY THE

CONSOLIDATED RATE IN CONNECTION WITH APPLICATION FOR REDUCTION
OF VALUATION DUE TO CHANGE OF OCCUPANCY
I/we, Shri/Sm : …………………………………………………........................................................

…………………………………………………………………………………………………..........................
the recorded owner/leassee/hut-owner of the Premises No. …………………………………….......................
…………………………………………………………………..;in ward No………………….........................
do hereby declare and affirm-
1. That the above noted premises/flat on the…………………………………………...........................

floor of the above noted premises which was let out to Shri/Smt……………………………...........................
………………………………………………………………………………………………..............................
at a monthly rental of Rs…………………………………………………………………..................................
is now under my/our exclusive use and occupation for residential purpose only with effect
from………………………………………………………………………………………..................................
2. That the premises/flat on the………………………………………………….floor of the premises

shall henceforth be exclusively used and occupied by me/us for my/our residence only.
3. That I/we agree, declare and undertake that :-
(i) The premises/flat on the…….…….......…………………...........................floor of the premises is

not intended to be let out.
(ii) In case of any subsequent change in use or nature of use of the premises or portion of the
premises referred to above, I/we shall inform in writing to the Municipal Commissioner within fifteen days
of such change and also submit a return in accordance with Section 182 of the C.M.C. Act, 1980.
(iii)In case of omission to inform the Municipal Commr. as aforesaid, the Municipal Commissioner
shall be at liberty to revise the assessment of the premises in accordance with Section 180 read with Section
192 of the C. M. C. Act, 1980 with effect from the date of this Declaration.
Enclo: Xerox copy

of current paid up bill.
Signature of the Owner / Lessee / Hut
Owner of the Premises No…………………………
Assessee No..............................................................
[45]
Assessor-Collector's Order. Dated: 20th January, 1987
RE.: COMMERCIAL SURCHARGES.
Assessor: Bills for non-residential/commercial surcharge have been issued in cases of a few premises used
entirely for such purposes either by single or multi-tenants/users under provisions of sub-section (4) of
section 171 of the C.M.C. Act, 1980. Such action has been taken under some executive orders and circulars
viz. D.M.C. (R)'s Circular NO.3 of 1984-85 dt.14-11-1984, no.5 of 1984-85 dt. 21-11-1984 and the Public
Notification in the local newspapers on 30-9-1985. The owner or the person liable to pay consolidated rates
is empowered under section 230 (b) to recover the proportionate amount of surcharge from the concerned
tenants/users and he can get a list of such users of building with the amounts of surcharge payable by
them on application and payment of fees prescribed for the purpose. It is learnt that a good number of
applications on this account received by the department are awaiting disposal.
For guidance of the Assistant Assessors and Assessing Inspectors, the method of Surcharge
calculation for individual tenant/user as approved by D.M.C. (R) on 15-2-1977 and working procedure
which was resolved in the meeting held in the room of Assessor are summed up as under:
"Surcharge shall be imposed on the basis of last decided valuation and shall be apportioned amongst
the occupiers so using the premises on the basis of rent payable by them as recorded in the Inspection Book
relating to last assessment, prior to 1/84-85. In this connection the procedure adopted as per order of Deputy
Commr. (R) dt. 15-2-1977 and incorporated in the office order of the even date may be followed :-
(a) The valuation pertaining to each user/occupier should be calculated separately and entered in the
Surcharge Inspection Book, in respect of each premises.
(b) The name and address of the owner/person liable, names of the users, annual valuation of the
entire premises and valuation on which surcharge shall be imposed, amount of quarterly tax and amount of
surcharge, and quarter from which surcharge is imposed shall be entered in the Surcharge Register-Street,
Premises and Wardwise.
In case where the premises is partly used for commercial/non-residential purpose, the proportionate
annual value in respect of the premises used shall also be entered in the Surcharge Register in the column
provided for the purpose in red ink.
The surcharge imposed in respect of a premises, may be apportioned amongst the occupiers/users, for the
purpose of Section 230 (b) of the C.M.C. Act. 1980 on the basis of the formula given below :-
Occupier/User. Details. Proportionate A. V.
Last decided A. V. on Rent payable by the

which surcharge has occupier/user*
been imposed. Total assessed rent*
N. B : *From the I. B. in respect of last assessment whether finalised or not.

Submitted.
Sd/- P. N. Bhattacharya
19.1.87.
Deputy Assessor..
Agreed.
Let it be circulated again for information & guidance to all concerned.
Sd/- P. K. Maity
20.1.87.
Assessor.
[46]

Notice to Public on Development of any Land
This is to notify for information of all concerned that C.M.D.A, under the provision of the West Bengal
Town & Country (Planning & Development) Act, 1979, has notified some control measure regarding future
development within the C.M.C. area.
Any person or body intending to carry out any development on any land should obtain prior
permission of C.M.C., for which the proposal along with the plans and documents are to be furnished to
C.M.C.
For use other than in conformity with the development plan, and for any change of use of the land
and its present character, without approval of C.M.C., penal action would be taken and no mutation,
separation of property or sanction of building would be allowed in respect of such land.
This notification is being issued for the guidance of the public.
Sd/-R.K.Prasannan
8-5-1987
Circular No.1 of 1987-88. Dated: 15th May, 1987
It has come to the notice of the Member, Mayor-in-Council (Bustee) that a good number of cases of
conversion of bustee hut premises to non-bustee hut premises on the ground that the hut owners are also
owners of the land contained in their respective huts are pending in the department.
As per directive of the Member, Mayor-in-Council it has been decided that hut premises which has
not been vested may be converted into non-bustee on change of character if the said hut complies with the
requisitions laid down under provisions of sections 364 & 365 of the C.M.C. Act,1980 after taking clearance
to that effect from the Chief Valuer & Surveyor.
Officers and staff of the department should take note of the above directive and act accordingly.
This is issued in modification of Circular No.10 of 1986-87 issued by the Deputy Municipal
Commissioner (R-HQ) on 18.7.86.
Sd/-Dy. Mpl. Commr. (R. HQ.).
Circular No.2 of 1987-88. Dated: 30th May, 1987
It is circulated for information of the officers and staff of the Assessment Department that mutation of name
of lessee can be effected only on the basis of a registered deed of lease for a period of at least twenty one
years. The word "lessee" should be noted within bracket after the name and recorded along with the lessor,
i.e. the recorded owner. Due care should also be taken to record the address of the lessee so as to ensure
correct presentation of rate bills.
This is in accordance with the legal opinion recently received from the C.M.L. Officers and staff of
the Assessment Department should take note of above and act accordingly.
Sd/- K. K. Chakraborti
Dy. Mpl. Commissioner (Rev. HQ.).
[47]
Circular No.4 of 1987-88. Dated: 11th June, 1987
The following procedures for expediting party's application for supplying details of commercial /
Non-residential surcharge as fixed by the department which has been approved by the Mpl. Commissioner
on the 12th May, 1987 is circulated for information and guidance of the staff of the Assessment Department.
1. The owners/persons liable for payment / users of land and or building for Commercial / Non-
residential purposes who apply for certificate of details of surcharge imposed in the rate-bill will be
requested to submit a statement in respect of the occupation and amount of rent etc. for such accommodation
for Commercial Non-residential purpose. Submission of the statement is necessary.
2. The applicant will be supplied with total amount of surcharge imposed in respect of a premises
and the proportion of such surcharge against each occupier so using the premises.
Example: (A) From I. B. w. e. f. 1/84-85 (Current).
I. Used by a Bank for Commercial purpose-rent say 2,000/-

II. Used by a Commercial Firm for non-residential
Purpose-rent say 2,500/-
III. Used for residential purpose-rent say 1,500/-
6,000/-
(Final)
Name of occ./ Annual Qr. Of Qly. Commercial Individual

User value effect surcharge for the Percentage of
Entire prs. Surcharge
Bank 64,800/- 1-4-84 2,430/- 44.4%
Commercial 64,800/- 1-4-84 2,430/- 55.6%
2,500×100 2,000×100
= 55.6%; = 44.4%
4,500 4,500
(B) From I. B. w. e. f. 3/86-87 (Current).

I. Portion-used by Mr. 'X' for non-residential purpose – 175/- p.m.
rent
II. Portion-used by a Bank for commercial purpose – 2,675/- p.m.
rent
III. Entire used by a firm for commercial purpose – 350/- p.m.
rent
3,200/-
(Subject to Objection)
Name of occ./ Annual Qr. Of Qly. Commercial Individual

User value effect surcharge for the Percentage of
Entire prs. Surcharge
Mr. ‘X’ 19,780/- 1-10-80 989 5.5%

Bank 19,780/- 1-10-80 989 83.6%
Commercial 19,780/- 1-10-80 989 10.9%
Firm
175/-×100 2,675/-×100 350/- × 100
= 5.5%; = 83.6% = 10.9%
3,200 3,200 3,200
[48]
3. "Prior to 1/84-85" mentioned in para-3 of D.A.'s note dated 19.1.87 addressed to Assessor
regarding commercial surcharge are to be omitted. Further, the formula which was earlier circulated be
amended as follows :
Occupier / User Details .

Last decided A. V. on which Rent payable by the Occ / User*
the surcharge has been imposed Total assessed rent
(For commercial use)*
*From the I. B. in respect of last

assessment whether finalised or not.
4. Proportion of surcharge of each occupier who uses the premises for such purpose will be noted
in the Surcharge-Inspection Book. The Kolkata Municipal Corporation
The Mayor-in-Council at its meeting dated 11-7-1987 approved of the following procedure for dealing with
exemption cases under section 172 (1) (b) (ii) of the Cal. Mpl. Corporation Act, 1980. This is issued in
modification of my previous Circular No. 28 of 1986-87 dated the 6th February, 1987.
1. Any institution desirous of availing of exemption from payment of consolidated rate shall apply in
the prescribed form to be supplied by the Deptt. free of cost.
2. The application shall accompany the annual report and statement of audited accounts for the
previous year.
3. All institutions enjoying exemption under the C.M. Act,1951 will be required to make fresh
applications in the new prescribed forms for granting of exemption afresh under provisions of the C.M.C.
Act, 1980.
4. Application for exemption received shall be duly processed by the Deptt. If the premises is found
fit for granting exemption, the papers relating to this shall be sent to the Finance and Accounts Department
for their comments on the financial implication if such exemption is allowed. The Finance and A/cs.
Department will send back the same with their comments, if any, within fifteen days from the date of
receipt.
5. On receipt of the comments of the Finance Department, an item should be prepared by the
Department incorporating all the reports, comments and departmental recommendations, with the pre-
condition that if any rate bill has been paid for the period for which the exemption is prayed for, cannot be
refunded, for placing before the Mayor-in-Council, through the Controlling Officer, for their consideration.
6. When an exemption has been granted by the Mayor-in-Council, the Deptt. shall keep a note in the
Assessment Book to that effect and recall rate bills for the period in respect of the premises from the
Collector for cancellation. The applicant should also be informed accordingly. A note should be sent to the
Finance Department for keeping an account of the amount so exempted.
7. A wardwise register of premises enjoying exemption from payment of rates in prescribed form
( Form-A1 ) shall be maintained wherein all the relevant notes, orders and review reports in respect of the
premises will be recorded and duly signed with date by the Assessor.
8. Exemption once earlier granted by the Corporation (represented by its Administrator) or by the
Mayor-in -Council shall be continued unless the situation changes. The Assessor will make a yearly review
of such cases on the application to be made by the party and order for continuance of exemption if the
condition remains unchanged and inform the C.M.F.A. accordingly for the purpose of accounting.
Officers and Staff of the Assessment Department are directed to follow the above procedure while
dealing with such application for exemption under section 172 (1) (b) (ii) of the C.M.C. Act, 1980.
[49]
Circular No. 12 of 1987-88 . Dated: 26th November, 1987
The Municipal Commissioner by his Order dated 23.11.87 directed that clearance of outstanding rate bills
should be a condition precedent for processing proposal for simple mutation of name in respect of a
premises.
Officers and Staff of the Department should particularly take note of the fact and obtain "No
Outstanding" report from the Collector before proposing such mutation.
Dy. Mpl. Commissioner (R. HQ).
Circular No. 16 of 1987-88. Dated: 12th December, 1987
In clarification of my Circular No.12 dated the 26th November,1987, the new procedure for processing
mutation of names will be applicable to those who will apply for mutation on or after 26.11.87.
Officers & Staff of the Department should take note of the same and act accordingly .
Circular No. 27 of 1987-88. Dated: 8th January, 1988
It is circulated for information of the Officers and Staff of the Assessment Department that the following
guideline has been set out for mutation and assessment of plots of land lying unassessed that may be found
out within the Cal. Mpl. Area.
1. On receipt of any application for mutation of name and assessment of unassessed plot of land, the
Deptt. must be sure that the land in question has not been assessed earlier after verification of its available
records and also on local and spot enquiry.
2. After such scrutiny and examination and on being sure that the plot of land in question is lying
unassessed :
(a) if the land is situated within the City Proper or Tollygunge Area, the land in question should be
brought under assessment on mutation retrospectively from the quarter of the last General
Revision of valuation of the concerned ward in which the land is situated, under provision of
Section 188 (l)(a) & (b) of the C.M. Act, 1951 or under Section 192 (1) (i) & (ii) of the C.M.C.
Act, 1980 as the case may be with prior approval of the Controlling Officer.
(b) in respect of such land lying within Jadavpur, Garden Reach or South Suburban Unit, such
mutation and assessment should be made with retrospective effect from 1.4.84 under provision
of section 192 (1) (i) & (ii) of the Act with prior approval of the Controlling Officer.
3. If any application is received during the period of General Revision of valuation of a particular
ward, in such case, the effect of mutation and assessment of such plot of land shall be given from the quarter
of the said General Revision of valuation under section 192 (1) (i) & (ii) of the Act with prior approval of
the Controlling Officer.
Officers and Staff of the Assessment Department should carefully take note of the above and act
accordingly.
Sd/-R.K.Prasannan
[50]
It has come to notice that there is a certain amount of confusion regarding the scope of section 192 of the
C.M.C. Act 1980.
It is clarified at the outset that section 192 does not provide for a forum of appeal against the orders
of Hearing Officers under section 188 of the C.M.C. Act, 1980. Hearing Officers are independent of the
Corporation under the law and exercise quasi-judicial jurisdiction. Appeal against their verdict lies only with
the Municipal Assessment Tribunal under section 189, which is again an independent body. In other words
no appeal can be preferred against the orders of the quasi-judicial officer to the executive authorities within
the scheme of the law.
However, petitions within the purview of section 192 as far as they relate to the conditions as laid
down in sub-section (1) (i) to (1) (vii) can be filed before the appropriate authority. It must be borne in mind
that section 192 is not an appellate provision for which a separate machinery exists.
It is essentially a section conferring discretionary authority on the Municipal Commissioner subject

to the satisfaction of the conditions laid down. Any proceedings under section 192 does not lead to staying
of the order of the Hearing Officer which can only be issued by the appellate body.
The notice dated 18.11.87 issued by the Dy. Mpl. Commissioner (Rev. HQ) is no longer operative.
Sd/-R.K.Prasannan
Circular No. 5 of 1988-89. Dated: 30th June, 1988
It is circulated for information of Assistant Assessors and staff of the Assessment Department that in the
event of No Objection being preferred under section 186 by the owner or the person liable to pay the
consolidated rate on receipt of notice of assessment either under section 184 (3) or under section 184 (4), the
proposed valuation should be treated as an un-objected one and as such becomes final. The Assessment
Books should be corrected accordingly under orders of the Deputy Assessor.
But before proceeding with the correction of Assessment Books as stated above due care should be
taken to ensure that notice of assessment either under section 184 (3) or under section 184 (4) as the case
may be, has been served on the owner or to any lessee, sub-lessee or occupier, as the case may be.
Assistant Assessors and staff of the Department should take note of above and act accordingly.
Circular No.7 of 1988-89. Dated:13th July, 1988
In some quarters of the Assessment Department, a query has been raised regarding use of the term in
Declaration Form (No. A-75)-"Exclusive use and Occupation".
In ordinary parlance, it would mean that the premises is free from tenant and is being used by the
owner himself. But there are cases where tenant has vacated and the owner has got legal possession of the
premises and kept it under lock and key but not in physical possession or not using the premises either
personally or through members of his family. In such cases, the question naturally arises whether such
benefit of change of occupancy would be extended or not.
[51]
Another question has also arisen as to whether the owner of the premises would get this benefit if a
part of the premises out of the whole premises rented out is vacated by the tenant in favour of the Landlord
and the Landlord keeps it under lock and key without renting out, although such part of the premises remains
under the constructive possession of the owner.
In clarification of the above two points and in continuation of Circular No. 18 of 1986-87 dated
7.10.86., the following instructions are issued:
1. Section 180 read with section 192 of the C.M.C. Act. 1980 mentions only about change of
occupancy and nowhere it mentions that there should be "Exclusive use and Occupation" of the owner. It has
also not been incorporated in the earlier Circular No. 18 of '86-87 of Mpl. Commissioner. Only in the
declaration in Form No. A-75 the aforesaid words find place. These are meant for the owner but not for the
Assessment Department. The Assessment Department must confirm through enquiry or otherwise whether
the premises has undergone a change of occupancy, i.e., whether the tenant has vacated and either the
constructive or physical possession is with the owner himself/herself.
2. Regarding the second point, it may be said that the C.M.C. Act, 1980 only warrants a change of
occupancy which may be either partial or whole. As a consequence of partial or full change in occupancy the
Annual Value must also change. The owner would accordingly get relief for such partial change also in
terms of Circular No. 18 of 1986-87 of Municipal Commissioner.
Sd/-R.K.Prasannan
Mpl. Commissioner.
Circular No.8 of 1988-89. Dated: 13th July, 1988
Sub. : Apportionment of flats/apartments in a multi-apartment building.
A promoter oriented multi-apartment building where the apartments/flats are not registered either under the
West Bengal Co-operative Societies Act, 1973 or the West Bengal Apartment Ownership Act, 1972, shall be
initially assessed on apportionment under the same number.
(a) In cases where the transfer has been effected by a registered deed of conveyance, only the name
and address of the purchaser shall be recorded as "flat owner" of the flat/ apartment so apportioned.
(b) In other cases where there has not been any formal transfer or execution of any deed of sale but
an agreement for sale has been made and the consideration money paid and possession taken, the name and
address of such person should be recorded as "person liable" along with the recorded owner of the premises
in respect of the flat/apartment so apportioned.
(c) If the promoter or the purchaser fails to apply for such apportionment with relevant documentary
evidence, apportionment of valuation may be done suo-motu by invoking provisions of section 178 (3) of
the C.M.C. Act, 1980 with prior approval of the Dy.Mpl. Commr.(Rev.) concerned. In such case every effort
should be made by the department to procure the correct name and address of the purchaser/allottee of the
flat/apartment either from the promoter or from the purchaser/allottee concerned. In such case, the name and
address of the purchaser/allottee should be recorded as "person liable" along with the name of the promoter
as joint owner of such flat/ apartment.
(d) However, if any such building has already been assessed under one unit, the same may be
revalued on apportionment under the same number, as per above guideline on cancellation of the valuation
with retrospective effect from the quarter from which the cancelled valuation took effect under provisions of
section 180 (4) (ii) read with provison to section 178 (2)-(ii) or section 178 (3) of the C.M.C. Act, 1980 as
the case may be, with prior approval of the concerned Dy. Mpl. Commissioner (Revenue).
[52]
(e) In every case of apportionment, care should be taken to see that all arrear dues are cleared upto
the quarter from which the apportionment is sanctioned.
If any difficulty arises regarding the question of clearance of rate-bills lying outstanding against the
mother premises, the matter should immediately be brought to the notice of the higher authorities for settling
the issue before allowing such apportionment.
The procedure should also be followed by the Tollygunge Tax Department and the three Unit
Offices.
This is issued in modification of my Circular No.7 of'86-87 dated the 8th July, 1986.
Mpl. Commissioner.
Office Order. Dated: 3rd November,1988
Ref. : Cheques Dishonoured during 'Mayor's Appeal' period.
In supersession of the previous orders of Dy. Mpl.Commr.(R-HQ) dt. 28-4-87 on the above subject as
discussed with Sri K.Chakraborty, Ex.Dy. Mpl.Commr.(R-HQ), dishonoured cheques against the payments
of “Mayor’s Appeal” should be treated as if those are usual dishonoured cheques. Usual notices of 24 hours
may be served against the said dishonoured cheques and those cheques are also to be realised with usual
penalty and interest.
This is subject to approval of higher authority.
Sd/-Collector
Office Order. Dated: 3rd January, 1989.
In order to ensure uniformity on the grounds of intermediate revision of valuation, the following are
suggested for guidance of the Asstt. Assessors and Inspectors of the Divisions:
Cause for revision of valuation : Grounds to be noted in the I. B.

and notice of inter-assessment:
1. When a new building is erected either on Valuation of the new building on estimated yearly
land or on demolition of existing structures. reasonable rental value less statutory allowance for
repairs.
2. When additions, alterations or improvement Revaluation of the premises on estimated yearly

have been made to the existing building. reasonable rental value less statutory allowance for
repairs for substantial alteration and improvement
made to the building.
3. Revision of valuation due to change of Revaluation of the premises on estimated yearly

ownership. reasonable rental value less statutory allowance for
repairs due to change of ownership under section
180 (2) (i) read with section 180 (3) of the C.M.C.
Act, 1980 with effect from 4th January 1984.
[53]
4. When revision of valuation is made on New valuation of the new premises on separation
separation due to change of ownership on estimated yearly reasonable rental value less
statutory allowance for repairs due to change of
ownership under section 180 (2) (i) read with
sections 180 (3) &178 (4) of the C.M.C.Act, 1980
with effect from 4th January 1984.
5. Revaluation on separation or amalgamation. New valuation of the new building (if a new
building is erected) or new premises (if the
premises No. is changed) or premises (if the
premises No. remains unchanged) on separation /
amalgamation on estimated yearly reasonable
rental value less statutory allowance for
repairs.
Add : For substantial alteration and improvement

made to the building (if additions have been made)
6. Where a portion is separated as land. New valuation of the new premises on separation
on estimated yearly reasonable rental value
assessed as land.
7. Revaluation on apportionment. New valuation of the new building ( where a new

building is erected) or the premises on
apportionment on estimated yearly reasonable
rental value less statutory allowance for repairs.
Add: For substantial alteration and improvement
made to the building (if additions have been made)
8. The same ground should be noted in case of

bustee hut premises, only the premises
should be mentioned as 'Bustee hut
premises'.
9. If a portion is found to be under construction Please note that the…………………………..........

at the time of assessment. (here add the floors etc.) under construction
has/have not been included in this assessment. The
premises will be revalued on completion of the
said portions.
10. Revaluation of the premises whose valuation Revaluation of the premises under section 180 (4)
has been cancelled on the ground of (ii) of the C. M. C. Act, 1980 with effect from
irregularity. ……………….on estimated yearly reasonable
rental value less statutory allowance for repairs on
cancellation of the valuation made with effect
from the said same quarter on the ground of
irregularity.
In special cases of revision of valuation, other than the above noted ones, if any, the grounds of
revision of valuation to suit the purpose may be stated.
Sd/- B. N. Chaudhuri
Assessor (Offg.).
[54]
Circular No.9 of 1989-90. Dated:21st September, 1989
In order to remove any confusion in the matter of filing objection under section 186 against the valuation of
a premises made under the Calcutta Municipal Corporation Act, 1980, it is circulated for information of the
Officers & Staff of the Assessment Department, that a written objection filed even before the time of hearing
should be treated as a valid one and the owner or the person liable to pay the consolidated rate filing the
objection should be given an opportunity of being heard accordingly.
Hearing Officers and concerned department should take note of the above directive and act
accordingly.
Circular No. VII/18 of 1991-92. Dated: 12th August, 1991
Sub. : Dishonoured Cheque.
It has been observed that cheques received by the C.M.C. from various parties are dishonoured by banks and
such cheques are forwarded to the concerned Deptts by the Treasurer for realising Corporation dues in cash
from respective parties. It has been decided by the Municipal Commissioner by his orders dt. 24.7.91 that in
all such cases, notice will be issued to the concerned parties in the prescribed format, shown below,
approved by C.M.L.O. through Registered post with acknowledgement due.
To,
……………………………………….
……………………………………….
Dear Sir/Madam,
It appears that you submitted an A/C. Payee/Crossed Cheque for Rs. ....................................
to office/department on account of .................................Please note that the said cheque No.
.............................. dt. .............................. on......................................................... (Bank) for Rs.
.............................................was presented by our office to our banker on .......................................... (i.e.
within due date) but the said cheque was dishonoured with remark .............................. as per memo dated
......................................................... Thus it is a deliberate action on your part for the reason best known to
you.
Under the aforesaid circumstances, you have committed criminal offence under the provisions of the
Negotiable Instrument Act, 1881 (as amended by the Banking, Public Financial Institutions and Negotiable
Instruments Laws (Amendment) Act, 1988).
You are therefore requested to pay to the ....................................... the said amount of the cheque along with
interest at rate of 18% p.a. from the date of dishonour of the cheque within 15 days from the date of receipt
of this letter, failing which we shall have no other alternative than to take criminal action under the said act
which please note.
All Concerned are requested to ensure strict compliance with the above orders of the Municipal
Commissioner.
Yours faithfully,
Sd/- B. N. Chakraborty
Controller of Mpl. Finance & Accounts.
[55]
Mpl. Commissioner’s Office Order. Dated: 14th June,1992
Office procedure for taking criminal action against the drawer of Dishonoured Cheques.
As per Municipal Commissioner's order dt. 24.7.91. a new procedure for issuance of notice for Dishonoured
cheques has been circulated.
For the purpose of implementing the procedure, the following actions are to be taken :—
1. All present procedures of taking civil action as per usual practice under C.M.C. act of 1980 has to
be followed in the usual course of business.
2. The notice under section 138 of the Negotiable Instrument Act, 1881 as amended in 1988 are to
be issued under registered cover whenever it is found that the drawer of a cheque has drawn the
cheque/cheques mischievously, intentionally, deliberately and malafidely. This notice is to be served as
early as possible from the date of knowledge of dishonoured cheques.
3. If no payment is made within fifteen days after service of such notice, a complaint u/s. 138 of the
Negotiable Instrument Act, 1981 as amended by the banking, public financial institutions and Negotiable
Instrument laws (amendment act of 1988) will be lodged before the Magistrate of competent jurisdiction.
4. The Assessor-Collector, Assessment -Collection Deptt., Dy, Assessor-Collector, Assessment -

Collection Deptt. & Asstt. Assessment - Collector, Assessment - Collection Deptt. are authorised by the
Municipal Commissioner for using notices and for filing complaint under section 138 of the Negotiable
Instrument Act 1881.
5. The Law deptt. will conduct such cases and take follow up action during the pendency of such
criminal suits.
Sd/- Municipal Commissioner
Circular No. 1 of 1994-95 Dated: 06th April,1994.
Sub.: Preservation of Records.

As it has been felt necessary to determine the period for preservation of records in the Collection Deptt.
afresh, due to changes in working system, the existing circular in this respect by CEO dt. 27.01.52 is
amended by specifying the preservation period of additional records.
The Mpl. Commissioner vide order dt. 04.06.88 has made a further addition in the existing list. Staff
concerned, Officers and the keeper of Records may please note and act accordingly.
Period for preservation of records in the Collection Dept.

As amended by CEO on 27-01-52
Record: Class : No. of years to be preserved :

Cash Challan C 6
Demand Register B 12
Ledger B 12
Bailiff Pass Book C 3
Refund C 6
Stock B 12
Stamp A/c C 3
Suspense B 12
Subsidiary Ledger C 6
Huuri Nathi Register B 12
[56]
Further addition in the list as per order of

Municipal Commissioner dt. 4th June, 1988
Franking Sheet C 6 (12 years instead of 6 years as

Premises Ledger B 12 per Commr's Circular dt. 30th
Office Colln. Challan B 12 May. 1993 enclosed.)
Dishonoured Cheque Register B 12
Payment Statement B 12
Callectors Cash Book B 12
Divisional Pass Book B 12
Cheque Receiving Regr. C 6
Cheque Despatch C 6
For information and necessary action
Sd/-Assessor-Collector
Collection Department.
Mpl. Commissioner's Circular No. 7 of 1994-95. Dated: 29th June, 1994
Sub. : Verification of R. O. R (Parcha) along with other relevant documents/Deeds of

Conveyance etc. before making new assessments of the unassessed premises.
It is further reiterated for the information and guidance of all concerned that while making new assessments
(including mutation and separation) to hitherto unassessed premises of any nature under section 174 of the
C. M. C. Act, 1980, within Tolly Tax Department and three added units of the C. M. C. (viz. S. S. Unit,
Jadavpur and G. R. Unit) and also within the newly added areas in city proper (where applicable) that they
should invariably verify the Records of Rights (Parcha) along with other relevant documents/Deeds of
Conveyance etc. On being satisfied after scrutiny of the above documents the concerned Assessing Official
would put up the proposal before the Controlling Officer for the final approval.
All the newly erected premises which have already been entered in the G.R. list w. e. f. 2nd quarter
of 1989-90 in the three units, Tolly Tax and in the newly added areas in city proper (where applicable)
should be identified by the concerned department. If it is found that the unassessed premises before the
aforesaid quarter were assessed from that quarter onward without reference to the relevant Records of Rights
(Parcha), the concerned Dy. Assessor Collector should immediately bring it to the notice of his Controlling
Officer for necessary verification and necessary amendment of the assessment already made. The total
process as delineated above should not take more than 6 months since the next G. R. will be effective from
2nd quarter of 1995-96. The cases which did not conform to the nature and character of the land as stated
in the relevant ROR should be expunged from the Assessment Register and further necessary action be taken
as per the C.M.C. Act, 1980.
During the pendency of this process as mentioned above D.M.C. (A)/Dy. City Architects concerned
shall not process and pass any building plan in respect of the added units, Tolly Tax Deptt. and the newly
added areas in city proper (where applicable) without a thorough scrutiny of the relevant Record of Rights
and Deed of Conveyance etc. All the applicants in the aforesaid areas will submit their building plans for
new construction/addition/alteration etc. with a copy of the relevant ROR etc.
This circular shall come into force with immediate effect and remain in force until further orders.
Sd/-Municipal Commissioner.
[57]
Mpl. Commissioner's Circular No. 20 of 1994-95. Dated:14th September, 1994
Sub. : Partial modification of M. C.'s Circular No. 7/94-95.

This is for information and guidance for all concerned that while making assessment of hitherto unassessed
lands and buildings of any nature in Tollygunge Tax Department, the three added units viz., S.S.Unit,
Jadavpur Unit and G.R. Unit and also in the newly added area to the City proper, they should invariably
verify, besides other relevant documents/deeds, the Records of Right (Parcha). Where Records of Rights are
not available, mutation Parchas (Certificates) issued by the concerned officials of the Directorate of Land
Records & Survey shall have to be verified.
In case of assessment of unassessed plots of a Co-operative Housing Society verification of the

ROR/mutation Parchas, as stated herein above, of the mother holding i.e. the holding under the Co-operative
Housing Society will serve the purpose.
However, where the lands and buildings accured/purchased or transferred by the statutory bodies as
envisaged under the Section 171 (8) of the C.M.C. Act, 1980, such verification of ROR/mutation Parcha is
not required.
Further, proper scrutiny of the above documents, recommendation of the concerned assessment
officials have to be placed before their respective Controlling Officer for final approval.
If such unassessed lands and buildings of the above mentioned added area and Tollygunge Tax
Department have already been assessed and entered into the Assessment List, the concerned assessment
official must identify such lands and buildings and verify the assessment list with relevant ROR/mutation
Parcha. The cases which do not conform to the nature and use of the land as stated in the relevant
ROR/mutation Parcha should be placed before the respective Controlling Officer for orders for necessary
amendments of the Assessment List/Assessment Book.
Where, however, buildings have already been constructed on the particular land which warrants
amendment of assessment records on verification of ROR/mutation Parcha, such lands and buildings will
have to be separately identified and placed before Municipal Commissioner through their respective
Controlling Officer for consideration and appropriate decision.
The entire work of identification and amendment of Assessment Records, where found necessary,
will have to be completed prior to the 2nd quarter of 1995-96.
During the pendency of this process as mentioned above, D.M.C. (Bldg)/Dy. City Architects
concerned shall not process and pass any building plan in respect of the added Units, Tollygunge Tax
Department and the newly added areas in City Proper (where applicant) without a thorough scrutiny of the
relevant Record of Rights and Deed of Conveyance etc. All the applicants in the aforesaid areas will submit
their building plans for new construction/addition/alteration etc. with a copy of the relevant ROR.
This supersedes earlier Circular Nos. 7 & 15 of 1994-95.

Circular No. 67 of 1994-95. Dated: 27th March. 1995

Sub.: Imposition of interest rate @ 18%.
The rate of interest to be charged for outstanding rates in terms of sub-Section 3 of Section 217 of the
Calcutta Municipal Corporation Act, 1980 will be
(a) where the annual valuation is less than Rs. 1 lakh, the simple interest is to be charged @ 12% per
annum.
[58]
(b) (i) where the annual valuation is Rs.1 lakh and above, the simple interest @ 12% per annum will
be charged upto March 31, 1995 and @ 18% per annum from April 1, 1995.
(ii) In cases of supplementary bills, bills issued and presented from April 1, 1995 interest will be
charged @ 18% per annum where the amended annual valuation is Rs.1 lakh or more.
This will take effect from April 1, 1995.
Sd/- Asim Barman

C. M. C. (27-03-1995)
Mpl. Commissioner's Circular No. 4 of 1995-96. Dated: 17thApril,1995
Sub. : Mutation procedure regarding verification of xerox with original by A. A-C in

case of probated will and R & R Deptt. W.B.'s Arpannamas to displaced
persons in Refugee Colony.
It has been brought to the notice that in cases of the testamentary succession by probated will, no certified
copy is issued by the Probate Court. The Relief and Rehabilitation Department of Government of West
Bengal too, do not issue any certified copy of the Title (Arpannama) conferred by the Govt. to the displaced
persons living in refugee colonies.
In the above two cases, the Assistant Assessor, shall get the xerox copy of the aforesaid instruments
verified with the original and accept the verified xerox copy for the purpose of mutation of name.
Circular No. 58 of 1994-95 dated 3.2.95 of the Municipal Commissioner will stand modified
accordingly.
Sd/- Asim Barman

Municipal Commission.
Add-6
Circular No. 3 of 1995-96. Dated: 22th June, 1995
Sub. : Reckoning Order of Court, MAT etc. while updating Assmt. Book/preparing
Bills.
The valuation of any premises determined by the Municipal Assessment Tribunal or any Court of Law on
appeal shall be reckoned into while updating the Assessment Books and other records and preparing
supplementary/fresh bills, wherever necessary as per Incentive Scheme.
Sd/-Mihir Das.
Dy. Mpl. Commissioner (Rev. HQ)
Mpl. Commissioner's Circular No. 13 of 1995-96. Dated:24th July, 1995

Sub. : No fees for changing mailing address & suo motu change of the same on the
basis of a formal application.
It is hereby informed that henceforth no fees will be charged for accepting application for change of mailing
address in the Assessment Book of C.M.C. Necessary action will be taken on receipt of application as such
in plain paper.
[59]
The C.M.C., however may effect such change of mailing address suo moto on the basis of information
gathered. The tax bills in respect of a premises will be sent to the mailing address so changed.
Sd/- Asim Barman
Circular No. 5 of 1995-96. Dated: 11th August, 1995

Sub. : Enquiry on application in Form ‘A-75' about present use.
In respect of application in Form ‘A-75' in this Offices Circular No.3 of 94-95 dated 23.3.95, it was
stipulated that while furnishing enquiry report on application in form ‘A—75', it shall be indicated therein
about the present use of the portion of the premises alleged to have been vacated from tenancy. It is being
noticed that this information is lacking in the enquiry report being furnished by the Inspectors. It shall be
enjoined upon all the officials concerned that such information shall invariably be incorporated in the
inspection report on application in Form 'A-75'.
Sd/- Mihir Das

Dy. Mpl. Commissioner (Rev. HQ).
Circular No. 31 of 1995-96 Dated: 15th December, 1995

Sub. : Procedure of fixing R/R in tenanted house.
It is brought to the notice of all concerned of the Assessment Department that in case of tenanted house both
the house owners and the tenants should be separately asked to make declaration in this regard, the rent
being received by the owner as well as the rent being paid by the tenant. On receipt of the aforesaid
declarations, there shall be a physical verification to ascertain validity of the declaration. Thereafter
reasonable rent of the premises shall be fixed in consideration of the rent of the premises.
In case of any discrepancies noticed in the declaration of the owner and the tenant, some penal
measures shall be adopted.
This shall take immediate effect.
Sd/-Asim Barman
Office Order . Dated:18th December, 1995

Sub. : Clearance from Ch. V & S in respect of Mutation etc. in Ward No. 57, 58, 66 &
108.
As per order of Municipal Commissioner Dt. 11-11-95, Clearance Certificate from the Chief Valuer &
Surveyor's Department is required to be obtained by the Assessment Department for processing any
mutation, separation etc. of any property situated in Ward No 57, 58, 66 & 108.
Dy. Assessors and Asstt. Assessors are directed to comply with the order strictly.
Sd/-Special Officer
Assmt.—Colln.
[60]
D.M.C.(R-HQ)'s Circular No. 8 of 1995-96. Dated: 20th January, 1996
Sub. : Recording in Rate Card—owner & mailing address.

It is hereby circulated to henceforth take the following actions in the Assessment Department :
1. In case the objector to the assessment is not the owner, the name of the owner shall invariably be
recorded in the Rate Cards.
2. The Rate Cards shall invariably indicate the mailing address if the owner of the premises does not
reside there.

Sd/-Mihir Das
Dy. Municipal Commnr. (R-HQ.).

Sub. : Lift and Air Condition Machine for A. V. assessment.
It is decided that the costs of a Lift as well as Air Conditionering Machine installed in a premises are to be
taken into account while determining the Annual Valuation of a premises because of the fact that installation
of Lift and/or Air Conditioned Machine is very much a part of the building causing thereby taxable event.
All concerned of the Assessment Department are directed to take necessary action accordingly.
It is further directed that inspection of Commercial Houses shall be immediately conducted to find out
if such installations exist and in that case, inter-valuation shall be made from the date of installation.
This will take immediate effect.
Sd/-Mihir Das
Dy. Mpl. Commissioner (R-HQ.).
Circular No. 11 of 1996-97. Dated :7th June, 1996

Sub. : Ensuring assessment at same rate in respect building where portion possesses
identical characteristics for the purpose of determination of reasonable rent.
Information is being received that different rates of reasonable rent is being proposed in respect of a
premises particularly in a multi-storied building wherein all the characteristics are being identical. It is a
serious lapse on the part of the official if this thing actually happens. S. O. (A) is therefore requested to issue
necessary instructions to all the concerned officials of the Assessment Deptt. for ensuring assessment at the
same rate where the portion of a premises possesses identical characteristics for the purpose of
determination of reasonable rent. Serious views will be taken if information otherwise to the aforesaid
instructions is received and found correct.
Sd/-Asim Barman
[61]
Circular No. 24 of 1996-97. Dated: 3rd August, 1996

Sub. : Serving of N/D at premises as per record & both at premises and at mailing
address, attachment of property at D/W and informing H.O.D/C.O. of result
on same day.
This is for information of all concerned of the Collection Department that Notice of Demand shall be
served at the premises as per the record and also both at the premises and at the mailing address
simultaneously where such mailing address is intimated by the assessee.
2. While executing Distress Warrant, attachment of properties shall be made both in respect of the
premises in question and also in respect of premises being owned by the assessees falling within the
jurisdiction of Calcutta Municipal Corporation.
3. Head of the Department as well as the Controlling Officer shall be kept informed of the result of D.
W.s on the same day or invariably on the following day and regular follow-up actions shall be taken there
against. Failure on the part of the official concerned will be seriously viewed.

Sd/-Asim Barman
Circular No. 32 of 1996-97. Dated:6th September, 1996
Sub.: Areas and/or buildings requiring preservation and conservation for Historical,
Architectural, Environmental or Ecological Point of View.
This is to bring to the notice of all concerned that since the Land Use & Development Control Plan
(LUDCP) for the area under the jurisdiction of the Calcutta Municipal Corporation (except Ward Nos. 45
and 63 and the Eastern Fringe of Calcutta) has been published on 27th May, 1996 in the Calcutta Gazette
Extraordinary (in terms of the provision of the West Bengal Town & Country Planning & Development) Act
1979, no 'Development' permission except the preservation and conservation of the existing land and
structures shall be allowed for the premises listed below. All concerned departments should strictly adhere to
this order. Clarification, if any, may be referred to the Chief Municipal Architect & Town Planner of
C.M.C.
Sl. No. Name Sl. No . Name
1. Cossipore Udyan Bati, 7. N. C. C. Office, Jn. of Schin

Cossipore Road, Ward No. 1. Mitra Lane & Ramakanta Bose Street,
2. House of Bask Family, Kali Ch. Ghosh Ward No. 8.
Road, Ward No. 2. 8. House of Girish Ghosh, Girish Avenue,
3. Cossipore Club Building, Seven Tank, Dum Ward No. 8.
Dum Road, Ward No. 2. 9. House of Saha Family (Futul Bari)
4. Belgachia Villa, 64, Khudiram Bose \ Harachand Mallick Street, Ward No. 9.
Sarani, Ward No. 3. 10. Former Grand Hindu Hotel 107A,
5. House of Late Kr. Manmatha Ganguli, Sovabazar Street, Ward No. 9.
65, Banamali Chatterjee Street, Ward 11. Godown, 19, Kara Chandra Mullick Street,
No. 5. Ward No. 9
6. Satkhira Rajbari (Roy Chowdhury Family) 12. Sovabazar Raj Bari, 35, Sovabazar Street,
37/E, Cossipore Road, Ward No. 6. Ward No. 9.
[62]
13. House of Mitra Family, 36. Jorasanko Thakur Bari, 4, Dwarakanath

34, Shampukur Street, Ward No. 10. Tagore Lane, Ward No. 29
14. House of Raja Nabakrishna 35V, Raja 37. Science College, 92, Acharya Prafulla
Nabakrishna Street, Ward No. 10. Ch. Road, Ward No. 38.
15. House of Sinha Family, 38. House of Rasbehari Ghosh, 16, Parsi
36, Raja Nabakrishna Street,Ward No. 10. Bagan Lane, Ward No. 38
16. Belgachia Medical College Hostel 115, 39. House of Raja Kristo Dass Laha, 2,
Bidhan Sarani, Ward No. 12. Bidhan Sarani, Ward No. 38.
17. Bangiya Sahitya Parishad 40. Basu Bidyan Mandir, 93/1, A. P. C.
243/1,A.P.C. Road, Calcutta-6Ward No. 15. Road, Ward No. 38.
18. Scotish Charch Collegiate School 73, 41. House of Laha Family, 223, Bidhan
Bidhan Sarani, Ward No. 16. Sarani, Ward NO. 39
19. Sadharaii Brahmo Samaj, 211, Bidhan 42. Mahajati Sadan
Sarani, Ward No. 17. 166, Chitta Ranjan Avenue, Ward No.39.
20. House of H. M. Bose, 5/1, Kasi Bose 43. Marbel Palace,46, Muktaram Babu
Lane, Ward No. 17. Street, Ward No. 41.
21. House of Dutta Family, 76A, Beadon 44. Osman Building, 8, Balai Dutt Street,
Street, Ward No. 18. Ward No. 43.
22. House of B. K. Paul 92, Sovabazar Street, 45. Motilal Seals Free College 127, Chitta
Ward No. 19. Ranjan Avenue, Ward No. 43.
23. Nimtala Burning Ghat. 2, Strand Bank 46. The Presidency College, College Street,
Road, Ward No. 20. Ward No. 44.
24. Jorabagan Police Station, 46, Nimtala 47. Currency Office.Dalhousie Square East
Ghat Street, Ward No. 20. & Mango Lane (Junction) Ward No. 46.
25. House of Mukherjee Family 48. Military Secretariat,5 & 6, Esplanade
(Bagan Bari), 13, Jorabagan Street, Row East, Ward No. 46.
Ward No. 21. 49. Metropolitan Insurance Bldg, 7,
26. Ghat, Strand Bank Road, Ward No. 21. Chowringhee Road, Ward No. 46
27. Old Silver Mint, 47, Strand Road 50. Calcutta Corporation.5, Surendra Nath
Ward No, 22. Banerjee Rd., Ward No. 46.
28. Chottalalld Ghat, Strand Bank Road, 51. Esplanade Mansion Esplanade Row East
Ward No. 22. Ward No. 46.
29. Houseof Late Maharaja Sukhmay Ray 52. Bourne & Shepherd (Photographer) 141,
(Posta Rajbari), 25, Maharshi Debendra S. N. Banerjee Road, Ward No. 46.
Nath Tagore Street, Ward No. 22. 53. Statesman House,4, Chowringhee Square
30. Prasad House of Jotindra Mohan Ward No. 46.
Tagore,138,Prasanna Kr. Tagore Street, 54. Victoria House,5, Chowringhee Square,
Ward No. 24. Calcutta-1, Ward No. 46.
31. House of Kundoo Family, 65, Tarak 55. Grand Hotel,15 & 18, Jawaharlal Nehru
Pramanik Road, Ward No. 25. Road, Cal-13, Ward No. 46.
32. Jora Sanko Rajbari, 286, Rabindra Sarani, 56. Shahid MinarMaidan, Ward No. 46.
Ward No. 25. 57. Tipu Sultan Mosque.Lenin Sarani, Ward
33. House of Tagore Family,6, Dwaraka Nath No. 46.
Tagore Lane, Ward No. 25. 58. Indian Association,62, B. B. Ganguly
34. Bethune College, 181, Bidhan Sarani, Street, Ward No. 47.
Ward No. 26. 59. House of Raja Subodh Mullick, 12, Raja
35. House of Raja Ramohan Roy, Raja Subodh Mullick-Square Ward No. 51.
Rammohan Sarani, Ward No. 27.
[63]

60. House of Rani Rashmani Family, 13-21, 66. Belvedere (National Library), Belvedere
Jn. of Mirza Ghalib Street & S. N. Road, Ward No. 74
Banerjee Road, Ward No. 52. 67. Hastings House,
61. Nizam's Palace,Acharya Jagadish Bose Judges Court Road, Ward No. 74.
Road Ward No. 70. 68. Magistrate Court & the
62. Netaji Bhavan,38/2, Lala Lajpat Rai Surrounding Buildings, Judges Court
Sarani, Ward No. 70. Road, Ward No. 74.
63. Calcutta Club,241, Acharya Jagadish 69. Alipore Observatory, 4, Duel Avenue,
Bose Road Ward No. 71. Ward No. 74.
64. House of Sri Ashutosh Mukherjee, 77, 70. Bhukailash Rajbati, Bhukailash Road
Ashutosh Mukherjee Road, Ward No. 72. Ward No. 79.
65. House of Chitta Ranjan Das (Desh 71. Mint India, Alipore,
Bandhu Balika Bhavan), 7, Hazra Road, Calcutta-53, Ward No. 79.
Ward No. 72. 72. Ramakrishna Mission Institute of
Culture, Gariahat, Calcutta-29,
Ward No. 89
Sd/-Asim Barman
Sub. : Mutation of Wakf property procedure.
Information is being received that the names of the lessees against the lease granted by the Board or Wakfs,
West Bengal, which is under review by them are being mutated by the Assessment Department of Calcutta
Municipal Corporation without obtaining 'No Objection Certificate' from the Board of Wakfs, West Bengal,
This has been objected to by the said Board of Wakfs.
It is, therefore, enjoined upon the Assessor-Collector of North and South Zones that mutation of the
Wakfs Properties in anybody's name shall not be granted without obtaining ‘No Objection Certificate’ from
the Board of Wakfs, West Bengal, in order to avoid legal complications.

Sd/-Asim Barman
D.M.C.(R-HQ)'s Circular No. 8 of 1996-97. Dated: 24th Jan, 1997
Sub. : Notice of Interest & Penalty in N/D as observed by High Court.

In certain cases, the Hon'ble High Court of Calcutta has observed that the amount against interest and
penalty element are not mentioned in the Notice of Demand issued against a default rate payers. In view of
the aforesaid observations, it is enjoined upon all concerned that henceforth against each Notice of Demand,
the amount due against interest and penalty shall invariably be noted separately on the Notice of Demand in
addition to the amount against principal dues. The principal amount shall also be calculated and the total
figures shown against this element.

Sd/-Mihir Das
Dy. Mpl. Commissioner (Rev-HQ).
[64]
Circular No. 61 of 1996-97. Dated: 22th March, 1997
Sub. : Authentication of patta of R.R.D of govt. W.B. by C.O/ H.O.D.
Vide clause-I of Municipal Commissioner's Circular No. 9 of 1995-96 dated 01-07-1995, it was stipulated
that instead of furnishing a xerox copy of the deed of transfer etc. along with the original or certified copy of
such deed thenceforth only xerox copy of deed-of transfer etc.-each of its page being duly attested by a
Gazetted Officer of the Central Government/ Group-A Officer of the State Government was to be furnished
along with the application for mutation etc.
It is brought to the knowledge of the C.M.C authority that the holders of patta granted by the Refugee
Relief Department of the Government of West Bengal are facing difficulties in getting the said patta attested
by a Gazetted Officer of the Central Government or Group-A Officer of the State Government. In addition to
the existing procedure as provided in Clause-I of the aforesaid Circular, it is now hereby decided in order to
mitigate the difficulties of the said patta holders that such patta may also be got attested either by the
Controlling officer or by the Head of the Department of the C.M.C bearing thereon their official seal
indicating designation and date, and submitted along with the application for mutation in respect of premises
where patta has been granted by the Refugee Relief Department of the Government of West Bengal.
Sd/-Asim Barman
Circular No. 3 of 1997-98. Dated : 10th April, 1997
Sub. : Imposition of surcharge for Non-residential use irrespective of A.V.
In partial modification of Municipal Commissioner's Circular No. 30 of 1990-91 dated 27-03-1991 and in
pursuance of the decision of the CMC in its meeting held on 15-03, 18-03-1997 and 19-03-1997 it is hereby
enjoined upon all concerned that where any land or building or hut or portion thereof is used for commercial
or non-residential purpose, surcharge @ 50% of the Consolidated Rate will be levied on such land or
building or hut or portion thereof irrespective of its annual valuation.

Sd/-Asim Barman
Circular No. 8 of 1997-98. Dated: 6th May, 1997
Sub. : Procedure of assessment of land of Govt. sponsored Refugees & Squatter

Colonies.
The question of assessment of lands and buildings, regularisation of construction of the buildings situated in
different Govt. sponsored Refugee & Squatters Colonies within the area of Calcutta Municipal Corporation
and formulation of a simplified procedure therefore was under active consideration of the authorities of
Calcutta Municipal Corporation. After careful consideration of the matter from various angles and also after
keeping in mind the volume of work involved, it is hereby decided as below :—
1. The lands and buildings situated in different Govt. Sponsored Refugee squatters colonies which have
already been assessed shall continue to be operated from the concerned G.R.
[65]
The Fresh/supplementary bills, if not raised on the basis of the assessment so made, shall be prepared
and sent to the assessees immediately after getting those determined by the Hearing Officers wherever so
required. Facilities for payment in instalments will be extended when so applicable.
2. There are reportedly certain cases where though assessment has been made, mutation has not been
granted. In that case, mutation has to be made on the basis of Patta given by the R. R. Deptt. of the State
Govt. and mutation fee charged on the basis of the A.V. already determined. In these cases supplementary
bill shall be raised, if due, from the quarter from which assessment has been made and instalment facilities
shall be granted and shown in the bill itself where admissible.
3 (a) In other cases, mutation of land/buildings in the Govt. Sponsored Refugee & squatters colonies
shall be granted on the basis of Patta given by the State Govt. and the date of mutation shall be the date of
assessment.
In every such case, the xerox copy of Patta being duly attested either by the Group A Gazetted Officers
of the State Govt./Central Govt. or by the officers of C.M.C. in the rank of Controlling Officer or Head of
the deptt. shall be furnished along with mutation application.
(b) Mutation fee in such cases shall be charged on the basis of valuation as will be determined by the
Hearing Officer u/s 188 of C.M.C. Act, 1980 and shall be payable by the assessee/person liable to pay as a
charge to C.M.C. whenever so would be asked for after A.V. is determined.
(c) While submitting application for mutation in Form No. A-42 'NOCs' from Collection Wing of
Assessment-Collection Deptt., Law and Revenue Deptt. will not be required as the cases are treated to be
new ones.
(d) The annual valuation of the buildings will be made on the basis of "In-situ."
4. In respect of lands/buildings where no Patta has yet been given but the same have been acquired by
the R. R. Deptt., those may also be assessed w.e.f 1/97-98 and mutation may be made in favour of "R. R.
Deptt., Govt. of West Bengal" and thereby recording the present occupants "Occupier and person liable to
pay."
5. There are also reportedly certain cases where the land has since been transferred by the squatters. In
such cases the matter may be referred to the State Govt. seeking instructions as to how the cases could be
dealt with, pending receipt of instructions from the Government such cases shall be kept in abeyance.
This order issues in supersession of all previous orders.
Back report of the actions and corrective measures taken shall be sent to Sri Parameswar Shaw, Dy.
Assessor-Collector, Computer within 7 days from the date of receipt of the said printout of unserved notices.
6. In consultation with the DMC (Computer), the following is the assignment amongst the Systems
Managers :—
(a) Sri Partha Banerjee : Hearing system and Fresh / Supplementary Bill of both the Acts
including computerised collection.
(b) Sri Sumit Chakraborty : Notice of Demand, Letter of Intimation and Collection of Fresh/
Supplementary Bills prepared manually, computerised receipt against
issue of Notice of Demand-in addition to the area of work assigned to
him by the Municipal Commissioner from time to time.
(c) Sri Swapan Mitra : Will co-ordinate the functions and activities of Sri Partha Banerjee and
Sri Sumit Chakraborty, Systems Managers.
7. Assessee Number-generation:
For smooth and proper functioning relating to Assesses No. generation through computer, D.M.C
(Computer) informed that Sri Atanu Mitra of Data Processing Centre has been assigned to locate the
[66]
technical aspect of the Assessee No. generation including clearing of the backlog. Hence, Sri Mitra shall be
contacted whenever any problem arises in the matter. It was felt necessary that there should be a clear-cut
procedure both in technical aspect and also in administrative matter relating to generation of Assessee No.
Assessor-Collector, South is hereby requested to formulate a procedure relating to generation of Assessee
No. from its administrative side while the D.M.C (Computer) agreed to specify the technical procedures in
the matter.
8. Modification of software;
As per Circular No. 3 of 1997-98 of Municipal Commissioner, the commercial surcharge will be levied
in respect of non-residential use of any premises irrespective of its annual valuation. The D.M.C (Computer)
has kindly agreed to amend the existing software suitably.
The DMC (Computer) has also kindly agreed to suitably amend the software in respect of allowing
instalments in case of premises where annual valuation is upto Rs. 10,000/- and Supplementary Bill is raised
there against.
9. Maintenance of the Computer Machines:

A log book is maintained in the Chamber of the D.M.C (Computer) where the complaints in respect of
any computer machine is noted for attending the same. It is brought to the notice of all concerned that an
arrangement has been made with M/s Webel for regularly attending the complaints and Sri Amaresh
Bhattacharya of Data Processing Centre has been asked to liaison between M/s Webel and C.M.C. All
concerned including the operators of the machines is hereby requested to note their complaints in the log
book so maintained in the Chamber of the D.M.C (Computer).
The aforesaid circular is applicable both in North and South Zone of the Assessment-Collection
Department.
Sd/-Asim Barman
Circular No. 30 of 1997-98. Dated: 26th July, 1997
Sub. : No necessity for opinion of Dr & WS. dept in case of amalgamation.
As per existing system, the files of the Assessment-Collection Department containing the proposal of
amalgamation of premises are sent to Water Supply Department and Drainage Department if the area of
proposed amalgamated plots exceeds 500 sq.m. seeking opinion of the said two departments. This is causing
delay in disposal of the proposal of amalgamation. In order to overcome the difficulties now being faced by
the applicant seeking amalgamation and also in order to dispose of such cases within a specific time frame,
it is hereby decided that henceforth no opinion at the stage of granting amalgamation etc. would be
necessary from the Water Supply Department and Drainage Department in case the area of the proposed
amalgamated plots exceeds 500 sq.m. Hence, no such file shall henceforth be sent to those two Departments
by the Assessment-Collection Department. Instead, the Assessment-Collection Department will decide the
case on merit and grant amalgamation with the stipulation that for the purpose of drainage facilities and
water supply connection, the applicant shall have to separately approach those two departments before
construction of building and the Assessment-Collection Department will have no role to play in this regard.
However, the assessee will have to submit two copies of site plan on tracing cloth-one to the Assessment
Deptt. and the other to the concerned Borough for record showing therein the existing structure and the
existing house drainage connection (s), if any. All concerned be informed accordingly.
Sd/-Asim Barman
[67]
Sub. : Disposal of case & thereafter refer to U.L.C&A for information.
In course of dealing with cases of mutation on transfer or otherwise, separation and amalgamation, it is
being observed that in certain cases, the provisions as contained in the Urban Land (Ceiling & Regulations)
Act, 1976 appears to have attracted. It has been the practice that before disposal of such cases, the matters
are referred to the Urban Land Ceiling Authority for obtaining their clearance. It is, further, observed that in
most of the cases, a considerable time is consumed at the end of the Urban Land Ceiling Authority for
offering their views or opinion on report, as the case may be, causing thereby inordinate delay in disposal of
the cases of mutation/amalgamation/ separation etc. apart from causing temporary loss of revenue to C.M.C
besides keeping the assessees in a state of anxiety.
In consideration of the financial interest of C.M.C and also for the purpose of mitigating the sufferings
of the prospective assessees, it is hereby enjoined upon all concerned that henceforth the mutation on
transfer or otherwise, separation and/or amalgamation shall be disposed of within the time frame as fixed by
the Controlling Officer in consideration of the merit of the case as per provisions contained in the C.M.C
Act, 1980. Thereafter, the matter shall be referred to the Urban Land Ceiling Authority for their information
and necessary action. If subsequently any information or report is received from the Urban Land Ceiling
Authority the cases may be reopened u/s 192 of the C.M.C Act, 1980 and necessary rectification made in the
light of the opinion/report received from the Urban Land Ceiling Authority.

Sd/-Asim Barman
Circular No. 32 of 1997-98. Dated:5th August, 1997

Clearance of outstanding bills.
Sub.: Regulations u/s 178 (1) (2) (3) (4) of C. M. C. Act, 1980 approved by the C. M.
C. on 20.9.88. (a) in respect of huts or building assessed under pucca premises
number and (b) in respect of hut on a thika tenanted land assessed under
Bustee hut premises number.
Attention of all concerned of Assessment-Collection Department and Bustee Department of C.M.C. is drawn
to the Regulations framed u/s 178 (1) (2) (3) (4) of C.M.C. Act, 1980. being duly approved by the Calcutta
Municipal Corporation in its meeting held on 20.9.88 prescribing therein inter a leap the following :—
Quote :— (A) "In respect of huts or building assessed under
pucca premises number".
Clearance of outstanding rate bills in respect of the premises from the 4th quarter of 1981-82 shall be
necessary.
Provided that, the liability of the thika tenants for payment of any arrear outstanding bill in respect of
the original premises, prior to such separation, shall remain jointly and severally upon the person liable.
(B) In respect of hut on a thika tenanted land
assessed under Bustee hut premises number
Clearance of outstanding rate bills in respect of the hut premises from the 1st quarter of 1984-85 shall
be necessary. Provided that the liability of the hut owner for payment of arrear dues in respect of the original
hut in the bustee prior to such separation shall remain as erstwhile hut owner or person liable.
All concerned are hereby directed to act accordingly.

Sd/-Asim Barman
[68]
Sub. : Exemption of school owned buildings from payment of tax.

The Corporation vide its resolution dated 20.8.1991 decided to allow exemption from payment of
Consolidated Rate in respect of schools, Govt. aided and also the schools salary of teaching and non-
teaching staff of which is paid by the State Govt., from 3/91-92 in order to commemorate the Death
Centenary of Pandit Iswar Chandra Vidyasagar on the following conditions :-
i) All dues upto 2/91-92 in respect of the premises where the school is situated have to be paid by the school.
ii) The questioned school must have its own building.
iii) The school concerned shall not collect any tuition fees and also the salaries of teaching and non-teaching
staff the schools are paid by the State Government.
iv) For such exemption, the school authority has to make an application for each year in the prescribed
form.For dealing with the aforesaid exemption cases, the following clarifications are hereby given in order
to remove the misunderstandings, if any :—
(a) The school authority concerned will have to make payment of principal dues only upto 2/91-92 in
respect of the premises where the school is situated if remaining outstanding.
(b) In case the conditions are fulfilled in respect of a school i.e. in case a school has its own building,
does not realise any tuition fees and the salaries of the teaching and non-teaching staff are paid by the State
Government.
All the dues upto 2/91-92 excluding interest and penalty are clear, the school will get exemption from
payment of consolidated rate by issuing a general order without making year to year submission of the
application form.
The Assessment-Collection Department is hereby asked to act accordingly.
Sd/-Asim Barman
Office Order No. 11 of 1997-98 . Dated: 26th September, 1997
Sub. : Decided GR/IR but bills not generated yet to be included while generating
Hearing Notice.
1. It is hereby urged upon all concerned of Assessment-Collection Department that while generating
Hearing Notice from 3.10.97, the relevant data in respect of G.R./I.R. which have been decided but bills
have not yet been generated shall also be entered into the computer so that all pending Supplementary Bills
can be generated from the computer at a time.
2. In case adjournment is allowed by the Hearing Officer under any of the cogent reasons, steps shall
be taken to generate the supplementary bills (in isolation of the Annual Valuation under adjourned hearing)
in respect of the A.V. (s) which have already been decided but bills not generated.
This shall take effect from 3.10.1997.
Sd/-Mihir Das
Dy. Municipal Commissioner (R-HQ.).
[69]
Mpl. Commissioner's Circular No. 50 of 1997-98. Dated : 21st October,1997
Sub. : Enclosing site plan with application in Form A-42.
With reference to Municipal Commissioner's Circular No. 30 of 1997-98 dt. 26.07.97, it is hereby clarified
that one copy of the site plan on tracing cloth showing therein the existing structure and existing house
drainage scheme at the time of making application in Form A-42 for mutation-amalgamation involving
proposed amalgamated area more than 500 sq. m. should be filed
Sd/-Asim Barman
Mpl. Commissioner's Circular No. 51 of 1997-98. Dated : 21st October,1997
Sub. : No requirement to submit proforma certificate.
With reference to Municipal Commissioner's Circular No. 29 of 1997-98 dt. 26.07.97 it is hereby clarified
that no Proforma Certificate would be required to be submitted along with making application in A-42 Form
in respect of prayer of amalgamation.
Sd/-Asim Barman
Sub.: When, how and by whom recording of rebate in Consolidated Rate and
reduction in annual valuation in the Inspection Book and Assessment Register-
Procedure of dealing with such application.
In terms of provisions contained in section 171(5) of the C.M.C Act, 1980 there has been a provision of
allowing rebate in Consolidated Rate to the extent of 25% and also in terms of proviso to section 174(1) of
the C.M.C Act, 1980, the reduction in annual valuation is also provided on fulfilment of certain conditions
as provided therein in respect of both the cases.
The reduction in annual valuation under proviso to section 174(1) of the C.M.C Act, 1980 shall be
granted by the Hearing Officer while determining the annual valuation on the strength of application as such
supported with necessary documents/affidavit etc. If however, no such application is received before the
hearing and if any such application is received subsequent to hearing, such cases shall be disposed of by
placing it before the concerned Dy Municipal Commissioner as per practice now obtaining.
The prayer u/s 171(5) of the C.M.C Act, 1980 shall, however, be disposed of at the administrative
level as per practice in vogue before sending advice to the Data Processing Centre indicating therein the
rebate allowed in consolidate rate. It shall, however, be ensured that such grant of reduction in annual
valuation or rebate in Consolidated Rate, as the case may be, shall be duly recorded in the respective column
in the Inspection Book as well as in the Assessment Register and immediately brought to the notice of the
Data Processing Centre. It may, however, be kept in mind that rebate in Consolidated Rate u/s. 171(5) of the
C.M.C Act, 1980 is allowable for 3 (three) years only and while recording such rebate, the period of rebate
so granted shall be duly mentioned in the Inspection Book as well as in the Assessment Register.
Sd/-Asim Barman
[70]
Sub.: Clearance Certificate & N/D prior to 4/81-82 for premises hut assessed as pucca
or 1/84-85 for hut in thika tenanted land.
Attention of all concerned is hereby drawn to Dy. Municipal Commissioner's Circular No. 12 of 1984-85
dated 28.03.1985 and Municipal Commissioner's Circular No.32 of 1997-98 dated 05.08.1997 on the
aforesaid subject wherein it has been categorically stated that in respect of huts or buildings assessed under
pucca premises no., clearance of consolidated rate bill in respect of the premises from the 4/81-82 shall be
necessary. While in respect of hut in a thika tenanted land assessed under bustee hut premises no., the
clearance of outstanding rate bill in respect of the hut premises from the 1/84-85 shall be necessary.
Nevertheless, it is being observed that Notice of Demand is being sent to the thika tenants asking for
payment of Consolidated Rate Bill remaining outstanding prior to aforesaid period.
All concerned of Assessment-Collection Department are hereby directed to strictly adhere to the
aforesaid Circulars and to act accordingly i.e. henceforth no Notice of Demand asking for payment for the
period prior to 4/81-82 or 1/84-85, as the case may be, shall be issued.
Sd/-Asim Barman
Circular No. 88 of 1997-98 Dated: 5th March, 1998
Sub.: Mutation by way of succession due to inheritance or testamentary-no

revaluation of land & building.
As per provisions contained in section 180(2) (i) of the Calcutta Municipal Corporation (C.M.C) Act, 1980,
the Municipal Commissioner was authorised to cause any revision to be made in the annual valuation of any
land or any building when its ownership changes. The aforesaid provision of the Act had since been declared
ultra virus in the Hon'ble High Court of Calcutta. Thereafter, the provisions contained in section 180(2)-(i)
and also section 174(1)(2)(3) of the C.M.C Act, 1980 have been amended vide the Calcutta Municipal
Corporation (Amendment) Act, 1997 (West Bengal Act, XXVI of 1997) wherein it has been prescribed that
the revaluation can be made in respect of any land and building when there is a transfer, inter-vivos, of its
ownership. The provisions of the aforesaid amendment Act have come into force w.e.f. the 22nd day of
December 1997 vide Gazette Notification No. 777/MA/O/C-5/CC/1A-3/97 dated 22.12.1997.
A question has arisen as to whether the revaluation of any land or building shall be made during
mutation by way of succession due to inheritance or testamentary. The matter has since been examined very
carefully with reference to the aforesaid amended provisions of the Act and it has since been decided that
since devolution of right, title and interest by way of inheritance either due to intestate succession or due to
testamentary is not a case of transfer, inter-vivos i.e. between two living beings, the question of revaluation
of any land and building in such cases does not arise. All such cases shall be dealt with accordingly and it
will take immediate effect.
All concerned be informed accordingly.
Sd/-Asim Barman
[71]
Circular No.89 of 1997-98. Dated: 19th March, 1998
Sub.: Advance presentation of Fresh / Supplementary Bill staggering date of

presentation and rebate by three months.
As present, Fresh/Supplementary Bill are being generated in advance fixing the date of presentation and the
rebate date in the quarter in which the bill is generated even against the advance quarter. As for example, a
Supplementary/Fresh Bill is generated in the 1/97-98 and the date of presentation is fixed on 06.4.1997 and
the rebate date is fixed on 26.4.1997. This rebate date, as per present system is applicable even in respect of
the subsequent 2nd,3rd, 4th quarter of 1997-98 of the Supplementary/Fresh Bill against which is prepared in
a single bill in advance. As a result, the rate-payers are asked to pay the Supplementary/Fresh Bill in
advance against the quarter which is yet to come. This is causing financial hardship to the rate-payers.
In order to obviate the situation, it is hereby ordered that the presentation date of the Fresh/
Supplementary Bill shall henceforth be shown in a staggered way. To illustrate, if a Fresh/ Supplementary
Bill is generated in the 1/97-98 and the presentation date is 06.4.1997 and rebate date is 26.4-1997 then
following shall be the presentation date and rebate date in respect of the rest three quarters of the year :
Presentation Date Rebate Date
1/97-98 06.04.1997 27.04.1997
2/97-98 06.07.1997 27.07.1997
3/97-98 06.10.1997 27.10.1997
4/97-98 06.01.1998 27.01.1998
Accordingly, one single bill shall be raised wherein the staggered date of presentation and rebate
date shall be shown distinctly by way of printing on the face of the bill in a conspicuous space. In case the
existing software programming does not accommodate, the aforesaid provision in the software may be
suitably changed.
This shall take effect from the 1st of April 1998.

Sd/-Asim Barman
Circular No. 90 of 1997-98. Dated: 21st March, 1998

Sub.: Mutation by way of succession due to intestate or testamentary question of
revaluation of land and building in case of mutation through Deed of Trust.
Further to the Municipal Commissioner's Circular No. 88 of 1997-98 dated 5.3.1998, a question has arisen
as to whether the revaluation of any land and building during mutation on the strength of Deed of Trust will
be undertaken or not. The matter has since been examined and it is hereby stated that formation of any Trust
is made either by will or by way of registration of Deed of Trust. A Trust, formation of which is desired
through a Will, will come into existence only after obtaining probate of the Will in question. Hence, right,
title or interest of any property devolving through a Trust on the strength of a probated Will is a case of
testamentary and in this sphere, only mutation fee as per scale will be required to be realised during mutation
and there shall be no revaluation in terms of the aforesaid circular.
2. In case of any Trust constituted by way of a registered Deed may be of two kinds -there may be
one type of Trust which comes into existence after the death of the settler of the Trust. This type of
succession shall be treated to be a case of intestate succession where revaluation is not necessary. There is
another kind of Trust which comes into being immediately after the registration of the Deed of Trust. This is
a case of transfer inter-vivos where revaluation as per amended provisions of the C.M.C Act, 1980 shall be
taken up.
All concerned be informed accordingly,
Sd/-Asim Barman
[72]
Circular No. 12 of 1997-98 Dated: 23rd March, 1998

Sub.: Statement of Details of Valuation in Form No. A-34 recording of measurement
of the area for which Details of Valuation is sought for.
At present, Statement of Details of Valuation of any land and/or building is issued in Form No. A-34 on
collection of necessary fees in this regard. It is being noticed that in the said Statement of Details of
Valuation, the nature of use of the premises and its measurement are not being noted. The persons seeking
Statement of the Details of Valuation in respect of any land and/or building against necessary payment are
facing difficulties due to non-mention of the nature of use and measurement of the land and / or building in
question for which the said Details of Valuation is sought for. The matter has since been examined and it is
hereby decided that henceforth, while granting Statement of Details of Valuation in Form No. A-34 against
necessary payment shall invariably indicate the nature of use of the land and / or building and the
measurement of the land/building or portion thereof for which the Statement of Details of Valuation is being
sought for.
All concerned be informed accordingly. This will take immediate effect.
Sd/-Mihir Das
Circular No. 13 of 1997-98. Dated: 23rd March, 1998

Sub.:Receiving application for Mutation in respect of Simple Mutation cases in the
Computer Section. Transfer of all pending mutation be transferred to Mutation
Computer Section by Division.
Henceforth applications in Form No.A-42 in respect of Simple Mutation Cases shall only be received in the
Computer Section for this purpose located in the ground floor of C.M.C. Building. Such applications shall in
no case be received at the Division. Applications returned from the Computerised Mutation Section for their
not being cases of Simple Mutation shall, however, be dealt with in the Divisions.
2. All applications for simple mutation cases pending in different Divisions of Assessment-
Collection Department of North and South Zones shall immediately and invariably by 30.03.1998, be sent to
the Dy. Assessor-Collector-in-Charge of Computerised Mutation Section duly forwarded with a list of cases.
The concerned Assessor-Collector will please report of compliance.
Sd/-Mihir Das
Dy. Mpl. Commissioner. (Rev-HQ).
Mpl. Commissioner's Circular No. 03 of 1998-99. Dated: 20th April, 1998
Sub.: Determination of Annual Valuation in respect of land/building in Squatters

Colony.
A question has arisen as to how to determine the annual valuation in respect of land/ building within
Squatters' Colony in C.M.C. area. After careful examination of the matter, it has been decided that annual
valuation in respect of land/building in Squatters' Colony where against either Patta or Free-hold Deed has
been given by the State Govt., shall be decided based on the amount of consolidated rate now being paid by
the rate-payers as occupiers share. In the subsequent G.R. the Annual Valuation shall be increased by ten
percent only if the said land/building is self-occupied and if there is no addition, alteration or improvement
etc. In other cases, the Annual Valuation, in the subsequent GR/Inter shall be decided as per provisions of
the Act.
[73]
2. It is hereby further enjoined upon all concerned that the Patta or the Free-hold Deed as given by
the State Govt. shall become the conclusive proof in respect of right title, and interest of the Patta-holder and
no further documents shall be asked for in order to prove the entitlement of the Patta-holder against the land
so allotted to him by the Govt.

Sd/-Asim Barman
Circular No. 26 of 1998-99. Dated : 24th July, 1998
Sub. : Limitation bar for realisation of Consolidated Rate Bill-Order of the Hon'ble
High Court No such bar N/D must show interest, penalty & S/A adjustment (if
any)
Hon'ble High Court of Calcutta in Appeal No. 581 of 1997, W. P. No. 774 along with Appeal No. 582 of
1997 and W. P. No. 633 of 1997-Calcutta Municipal Corporation & Ors. (vs) Abdul Halim Gaznavi Molla &
Ors. & Calcutta Municipal Corporation & Ors. (vs) Sahir Haque Mollah has decided that there is no
limitation bar for realisation of the Consolidated Rate preferred by Calcutta Municipal Corporation. In view
of the said order, all Rate Bills, as old as they may be, remaining outstanding can be realised after following
the procedures (as embodied in Chapter-XVI) of the Calcutta Municipal Corporation Act, 1980. All
concerned shall be informed accordingly and necessary action taken in this regard. It may, however, be kept
in mind that while sending Notice of Demand, the amount of interest payable upto the month prior to the
issue month of the Notice of Demand shall have to be calculated and indicated in the Notice of Demand. So
is the case with the penalty elements. It may also be kept in mind that amount, if any, lying under suspense
A/c shall be invariably adjusted and shown in the Notice of Demand indicating also the amount of suspense
A/c lying balance, if any, after adjustment. This procedure shall be strictly. adhered to.
Sd/-Asim Barman
Sub. : No manual Hearing Notice , Rate Card .
It has been observed that Annual Valuation as well as ascertainment of Consolidated Tax arising out of
application of the provisions of the C.M.C. Act, 1951, has not been completed due to non availability of
Hearing Notice, Rate Card etc, through COMPAQ. After careful conderation, [MPL.COMMISSIONER]desires
that no [MANUAL HEARING NOTICE, RATE CARD ETC.] will be issued to the assessee. Hence all Hearing
officers may be requested to adjourn all such Hearings for a period upto 31st of August 1998.
Sd/-Mihir Das
Dy. Municipal Commissioner(R.HQ.).
Circular No. 36 of 1998-99. Dated: 11th August, 1998
Sub.: Exemption of School Buildings from payment of Consolidated Rate

Corrigendum of earlier Circular.
In Municipal Commissioner's Circular No. 46 of 1997-98 dated 24.09.1997, the parameters for granting
exemption to the school buildings from payment of Consolidated Rate and how to deal with such cases have
been outlined therein. The intention of the Circular is to grant general exemption to the school buildings
[74]
which fulfill the conditions mentioned in the aforesaid Circular. It is also the intention of the authorities, that
the school authorities shall not be asked for submission of a number of documents and papers for the
purpose of granting the exemption. In the aforesaid context, it has been brought to the notice of the
authorities that the Circular No. 17 of 1987-88 dated 25.09.1987 of the Municipal Commissioner as
appearing at Page 118 & 119 of the Compendium contradicts the Circular No. 46 of 1997-98 dated
24.09.1997 of the Municipal Commissioner.
After careful examination of both the Circulars, it is hereby decided that the Circular No. 17 of
1987-88 dated 25.09.1987 of the Municipal Commissioner be cancelled. It is, therefore, once again clarified
that any school having fulfilled the conditions laid down in Municipal Commissioner's Circular No. 46.of
1997 -98 dated 24.09.1997 shall be granted exemption from payment of Consolidated Rate by issuing a
general order without asking for any further papers beyond the aforesaid conditions. It shall be brought to
the knowledge of all concerned of the divisions.
Sd/-Asim Barman
Circular No. 47 of 1998-99 . Dated: 15th Sept, 1998
Sub. : Permanent exemption to the Schools from payment of Consolidated rate not
liable to pay Interest and Penalty till 2/91-92.
In Municipal Commissioner's Circular No. 46 of 1997-98 dated 24.04.97, certain conditions were laid down
for granting exemption to the school buildings from payment of Consolidated Rate. One of such conditions
was that the school buildings have to make payment of Consolidated Rate till 2/91-92 including interest and
penalty, if any. After careful consideration of the matter, it has since been decided that the school authorities
will have to clear the Consolidated Rate only upto 2/91-92 as one of the conditions for granting exemption
and no interest and penalty upto 2/91-92 shall be chargeable. All concerned of Assessment-Collection
Department are hereby advised to act accordingly.
Sd/-Asim Barman
Circular No. 55 of 1998-99. Dated : 24th October, 1998
Sub. : Dispense with production of letter of consent and affidavit for payment of
prorata tax for simple mutation.
It transpires that while applying for mutation on the basis of a deed of conveyance, some applicants do not
submit the letter of consent from the erstwhile owner and expressed their inability to do so. Since sale deed
confirms the sale of the premises and in consequence thereof, the applicant became the owner, there seems
to be a reasonable ground for deletion of this clause from the relevant application form for simple mutation
cases. Hence, this requirement is hereby made optional i. e. the same shall not be insisted on who would not
be able to furnish the same.
For mutation on succession ground, the affidavit for payment of prorata tax is not necessary. It is
brought to the knowledge of the authority that there is certain amount of confusion in this sphere due to
existence of such a proforma in Form No. A-42. Since it may not be feasible to develop a new form for
mutation cases only on succession ground, the existing system is hereby modified to the extent that as per
proforma I & in proforma II need not be insisted on, in case of mutation on succession ground.
This order will take immediate effect.

Sd/-Asim Barman
[75]
Circular No. 61 of 1998-99. Dated : 31st October, 1998
Sub. : Proposal of annual valuation in respect of certain classes of lands & building-
modification of Municipal Commissioner's Circular No. 15 of 1998-99 dated
10.06.1998, raising from 6 lakhs to 10 lakhs.
In Clause-3 of Municipal Commissioner's Circular No.15 of 1998-99 dated 10.06.1998, it was stipulated that
any building or flat having valuation above Rs. 6 lakhs based on the actual stamp duty paid shall be assessed
@ 7.5% as per provisions contained in section 174(4A) of the C.M.C Act,1980. Meanwhile, several requests
from different walks of life have been received for raising the limit of Rs. 6 lakhs on different grounds. After
careful examination of the matter, it was observed that the reasons put forward by people from. different
sections were cogent and accordingly it is hereby decided in partial modification of Circular No. 15 of 1998-
99 dated 10.06.1998, that any building or flat having valuation above Rs. 10 lakhs based on the actual stamp
duty paid be assessed @ 7.5 % as per provisions contained in section 174(4A) of the CMC Act, 1980. Other
conditions or clauses of the said circular will remain unchanged.
Sd/-Asim Barman
Sub. : Proforma I & II not necessary for mutation.
Kindly read the Para-2 of Municipal Commissioner's Circular No. 55 of 1998-99 dated 24.10.1998 as below:
For mutation on the ground of succession/transfer, the application in Proforma-I and affidavit for
payment of prorata tax in Proforma-II are not necessary. It is brought to the knowledge of the authority that
there is a certain amount of confusion in this sphere due to existence of such Proforma attached to Form No.
A-42. Since it may not be feasible to develop a new form for mutation cases on succession/transfer ground
only, the existing system is hereby modified to the extent that Proforma-I and Proforma-II need not be
insisted on in case of mutation on succession/transfer ground.
Para-l of the Municipal Commissioner's Circular No. 55 of 1998-99 dated 24.10.1998 will however
remain unchanged.
This order will take immediate effect.
Sd/-Asim Barman

Sub.: Jurisdiction of MSB Cell of Assessment-Collection department to deal with
building having 8 flats or more.
Since some time past, it was under active consideration of the authorities as to whether the jurisdiction of
existing M.S.B Cell of North/South Zone of Assessment Collection Department could be extended for
rendering prompt and better services to the rate payers as well as for assessment of the unassessed buildings,
[76]
if any, at the earliest possible time. After careful examination of the matter, it has been decided that
henceforth all the buildings having 8 nos. of flat or more irrespective of their being Registered Cooperative
Housing Society or Registered under Apartment Ownership Act, 1972, shall be dealt with from the M.S.B
Cell in their respective Zones. Accordingly, all such files pending in the concerned divisions shall be
immediately sent to the respective M.S.B cell with its present status along with a forwarding letter
mentioning therein the detailed particulars of the files so being sent to the M.S.B Cell.

Sd/-Asim Barman
Circular No. 12 of 1998-99. Dated:17th November, 1998
Sub.: Return of bills to rate payer by Computer counter after receipt of money.
Information is being received that while receiving payment of bill at the Computerised counter both in the
Ground Floor and in the 1st Floor, the bill against which payment is made is not being returned to the rate
payer. It is for information of all the employees concerned that the bill is the property of the rate payer and it
shall be returned to the rate payer immediately after receipt of the money. This system shall be religiously
followed.

Sd/-Mihir Das
Circular No. 20 of 1998-99. Dated : 7th January, 1999
Sub.:Clarification on certain points regarding mutation, assessment, etc. in the

Colony areas.
It is noticed that the progress of work in respect of mutation and assessment is affected and delayed for want
of clarification of certain points that arise while dealing with land and building of colony areas. Therefore,
clarifications are given herein below on those points that have been brought to the notice of the authorities:
Subject Clarification
1. Who are the authorities' empowered to attest 1. Attestation by Notary Public, all Govt. Officers so
the documents for mutation applications? empowered and the C.M.C. Officers, not below the rank
of Group 'A' i.e. the Deputy Manager of C. M.C.
2. How the A. V. of the land or building of 2. The present occupier's portion of the tax will be taken
Colony areas to be calculated? as the reasonable rent as the basis for annual value
calculation, if there is no change including addition,
alteration. In all other cases, the current reasonable rent
will be the basis for A.V. Calculation.
[77]
3. Is submission of maps essential for 3. No maps as such is required for mutation. But a site
mutation? plan signed by the applicant and the Secretary of the
Colony Committee is to be furnished.
4. Is the submission of Affidavit by 4. No Affidavit is necessary for mutation or assessment.

the applicant necessary? But in the cases where the R.O./ occupiers/allottees is
not living and the widow or any offspring applies for
mutation and assessment, the Affidavit is to be
furnished indicating the devolution of the land/building
upon the applicants.
5. Is the tax calculated for whole of the 5.The rental will be taken into account only for the
premises where a portion of it is let out, made portion occupied by the tenant. The owners’ portion will
on the basis of the rent calculated for the be assessed on the basis of reasonable rent as this
portion? portion is not let out .
6. What are the essential documents that are 6. A xerox copy of the 'Patta' duly attested, the Form
to be submitted for mutation? No.A-42, duly filled in, up-to-date tax clearance
certificate and a site plan duly signed by the patta holder
are essential documents to be furnished for the mutation.
7. Who will receive the mutation petition in 7. Person selected by the office of the Ward will receive
the C.M.C. Office? the mutation application during the office hours or
within such period of a day as fixed by the Ward office.
The Assistant Assessor- Collector of the concerned
Ward is the supervisory officer of the Ward.
8.Where will the mutation forms be available? 8. The Form No. A-42 is the mutation on form and is
available from 5, S. N. Banerjee Road, Calcutta-13 on
payment of Rs. 10/- for each form. The forms in a
bunch for mutation of assessees in Colony areas may be
available on payment, if the Chairman of the concerned
Borough recommends on application made by the
Secretary of the concerned Colony Committee.
9. Can any Colony premises be mutated in 9.Mutation in favour of the son/daughter may be
favour of the sons/ daughters of the allottee, if allowed where the father/mother the allottee has
Govt. permission is given? obtained permission from the R.R.& R. Directorate for
such transfer.
10. What is meant by simple mutation? 10.Simple mutation means (i) mutation on hereditary
ground where all the offspring’s names are mutated, and
(ii) in the case of transfer of any property as recorded in
the C.M.C. book, the entire property is transferred by
valid registered document in favour of the transferee.
[78]
11.Where re-valuation is made ? 11.In the cases of hereditary mutation no re valuation is
necessary. In the cases of Colony property, however, re-
valuation has to be done as explained in point no.2
above to maintain the existing amount of tax paid by the
R. O.
12. Is the person in whose name tax bills are 12.The person/persons in whose name bills are
issued is the R. O. of the plot of land? issued will be recorded as owners of the structure only
or occupiers of the premises where no 'Patta' in their
favour has yet been issued by the R.R. & R Directorate.
Again, where the 'Pattas' have been issued but the
allottees have not duly applied for mutation will also be
treated under this category. However, it is explained that
if the offsprings of such owners of the structures
/occupiers applied for mutation their names will be
recorded as such in absence of any valid 'Patta.'
13. In case a 'Patta' holder transfers his land 13.Recording of the transferees name as R.O. can not be
before expiry of time period specified by R.R. done before the expiry of the period stipulated in the
Deptt. (the period before expiry of which he is R.R. & R. Director's Patta.
not permitted to transfer the property), what
should be done if transferee appears for
mutation?
The above clarifications may be abided by in the zonal offices. Copies of such clarifications are also
endorsed to the Secretaries of the Colony Committees.
Sd/-Mihir Das
Dy. Mpl. Commissioner (Rev-Hq.).
Circular No. 92 of 1998-99. Dated : 18th January, 1999

Sub. : Revaluation of any land and/or any building on the ground of transfer inter
vivos-no revaluation is necessary.
Mutation in respect of any land and/or any building arises mainly out of 3(three) grounds viz. (i) succession;
(ii) testamentary i. e. devolution of property on the strength of a probated will and (iii) transfer inter-vivos.
In Circular No. 88 of 1997-98 dt. 05.3.98 it has been stipulated that no revaluation is necessary in case of
mutation granted on the ground of intestate succession or on the ground of testamentary succession. These
2(two) types of mutation are now being dealt with in the Computerised Mutation Section and granted on the
same day if , however, necessary papers are submitted while filing application in Form No. A-42. The matter
relating to revaluation of any land or any building on the ground of transfer inter vivos was under
consideration of the authorities of C.M.C and after careful examination of the issue, it has since been
decided that there shall be no revaluation of any land or any building while granting mutation on the ground
of transfer inter vivos i.e. transfer of any land or any building by way of deed of conveyance etc. Mutation
fee will, however, be realised as per provisions contained in the C.M.C(Taxation) Rules 1989 as amended
from time to time.
2. It is however, clarified that revaluation on grounds other than transfer of ownership, as embodied in clause
(ii) to clause (ix) of Section 180(2) of C.M.C Act, 1980 and also revaluation during G.R. u/s 179 of C.M.C
Act, 1980 will continue to operate as usual.
Sd/-Asim Barman
[79]
D.M.C.(R-HQ)’s order of 1998-1999. Dated: 27thFebruary,1999
Sub. : Grant of exemption from payment of Con. Rate to the Schools.
It is being noticed that despite repeated notification in regard to the requirements for granting exemption to
the school authorities from payment of consolidated rate, the school authorities are being directed to make
application in format along with audited report of the school etc.The school authorities are also being sent or
asked to make payment of consolidated rate for the period beyond 2/91-92. This action on the part of our
officials is causing tremendous annoyance and embarrassment to the authorities particularly to the Hon'ble
Mayor. In order to stop the recurrence of such incidence, the matter relating to grant of exemption to the
schools are hereby reiterated:-
1) Requirement
a) The school shall have its own building.

b) The salary of the teaching and non-teaching staff shall be borne by the Government.
c) The school shall have to make payment of consolidated rate only (without interest and penalty) upto
2/91-92 and no further.
If any school which satisfies the above conditions, a general order under the signature of the Assessor-
Collector or Deputy Municipal Commissioner allowing exemption from payment of consolidated rate shall
be issued.
2) Action points:
a) The school authorities shall not be asked to make an application in format. They shall not be asked
to produce an audited report. Plain paper application praying for exemption is sufficient.
b) No bill or Notice. of Demand or D.W. asking for payment of consolidated rate beyond 2/91-92 shall
be issued. The school authorities will pay consolidated rate only and not interest and penalty upto
2/91-92 and no further.
c) Necessary modification in the software in this regard may be made in the computer.
The matter stated here-in-above shall be brought to the notice of all the Deputy Assessor-Collectors and
Asstt Assessor-Collectors for their information and guidance. Please note that personal responsibility will
be fixed in case the aforesaid specifications while dealing with exemption petition received from the schools
are not followed and thus the authorities are put into embarrassment.
Sd/- Deputy Municipal Commissioner (R-HQ.).
Circular No. 102 of 1998-99. Dated : 22nd March, 1999
Sub. :Clarification on certain points regarding mutation, assessment etc. in the

squatters colony—in the matter of relinquishment of land under patta etc.
In the matter of mutation/assessment in respect of land held under patta given by the Refugee Relief
Department, Govt. of West Bengal to the squatters, a question has arisen as to whether the deed of gift is
necessary for the purpose of relinquishment of any interest in the land held under patta by the legal heirs of
the patta holders since deceased in favour of other legal heirs who are in actual possession. The question has
been examined in depth and particularly from its socio-economic back-drop. It is hereby decided that since
[80]
the land in the squatters' colony held under patta has been given by the Government free of cost, the
relinquishment of interest by the legal heirs of the patta holders since deceased in favour of the heirs in
possession shall be accepted in case an affidavit duly sworn-in is submitted thereby declaring relinquishment
of the interest in land in question in the squatters colony in respect of his or their right title and interest in
favour of the heir/heirs of the patta holders in possession of the land so far as mutation is concerned. All
pending cases shall be decided accordingly.
Sd/-Asim Barman
Mpl. Commissioner’s Circular No. 03 of 1999-2000. Dated: 17 th April 1999
Sub: Exemption of Property tax w.e.f 4/79-80 for Schools having own building and no
tuition fees
The Government aided schools having own school building and not taking any tuition fees from the
students were exempted from making payment of consolidated rate w.e.f . 3/91-92 .But a question of
exemption w.e.f. the date of abolition of the realisation of tuition fees by the Govt. i.e. from 01-01-1980 had
been under consideration of The Calcutta Municipal Corporation. It has since been decided that the
educational institutions having own school buildings and not realising any tuition fees shall now be
exempted from payment of consolidated rate from 4/79-80 i.e. from the date of abolition of tuition fees ,
provided other conditions are fulfilled by the schools .
However, cases where payment towards consolidated rate has already made by such institutions
shall not be re-opened in view of the exemption being accorded in this order.
Sd /- Asim Barman
Mpl. Commissioner’s Circular No. 6 of 1999-2000. Dated: 22nd April,1999
Sub. :Hearing and disposal of application for reduction of valuation due to

change of occupancy.
In partial modification of Circular No. 11 of 1988-89 Dt. 29-03-89 of the Deputy Municipal Commissioner
(Revenue-Head Quarters)., on amendment of valuation fixed under GR/lnter by virtue of an appeal under A-
75 for reduction of Annual Valuation due to change of occupancy, it has since been decided that in the
interest of quick settlement, all such applications along with declaration in Form No. A-75 will henceforth
be heard and disposed of by the Hearing Officers appointed u/s 187 of the CMC Act, 1980.
The procedures for processing such cases will be the same as laid down In Clause No. 1 to 8 in
Circular No. 31 of 1988-89 dated 29-03-1989, read with Circular No.18 of 1986-87 dated 07-10-1986 of the
Municipal Commissioner with specific reference to Clause No, 2(iii) & (vi).
Sd/- Asim Barman

[81]
Dy.Mpl.Commissioner (R-HQ)'s Office Order No. 2 of 1999-2000. Dated: 29thApril,1999
It is hereby advised that while presenting G.R. Valuation cases before the Hearing Officers, the concerned
Asstt. Assessor-Collector (Assessment Wings) must produce a copy of acknowledged receipt of the Post
Office to indicate the services of hearing notices in respect of both new and adjourned cases through U.C.P.
so that the Hearing Officers are satisfied that Hearing Notices had duly been despatched to the Assessees
concerned.
Dy. Assessor-Collector (D.A.C) in charge of the cell dealing with Hearing Notice should ensure to
provide a relevant copy of such U.C.P. Acknowledged Receipt of Post Office to the concerned Asstt.
Assessor- Collector together with the morning report in respect of the Hearing for the aforesaid purpose.
Sd/- N. K. ROY
Dy. Municipal Commissioner ( R-HQ ).
Mpl. Commissioner’s Circular No 58 Of 1999-2000. Dated: 18th December,1999
Sub.: Exemption of stamp duty or Registration .
Attention of all Controlling officers and Head of the Departments/Offices is drawn to the following order no
3260 F.T. dated 25.11.99 issued by Finance (Taxation) Department Govt. of West Bengal which may be
produced at the time of registration of deed of gift .
Sd/- Asim Barman

Government of West Bengal

Finance ( Taxation) Department
No. 3260-F.T.
O R D E R
WHEREAS the Governor is of the opinion that there are reasonable grounds for doing so :
NOW, THEREFORE, in exercise of the powers conferred by clause (a) of sub-section (1) of section
9 of the Indian Stamp Act, 1899 (2 of 1899 ) and sub-section (2) of section 78 of the Registration Act, 1908
(16 of 1908), the Governor is pleased hereby to remit the stamp duty and registration fee chargeable under
the respective Acts as aforesaid on the deed of gift by which a piece of land or a piece of Land with building
or structure thereon is donated by a person to the Government of West Bengal, or a panchayati Raj
Institution or a Municipality/Municipal Corporation or a District Primary School Council within the State of
West Bengal for implementation of projects for a public cause .
By order of the Governor ,

Sd/- D. Gupta.
25.09.1999
Asstt. Secy. To the Govt. of West Bengal.
[82]
Mpl. Commissioner's Circular No. 77 of 1999-2000. Dated: 16 th February,2000
It has since been decided that the premises identified as 'KHATAL' in the list of Khatals prepared by the
Director, Bustee and also as per similar list of the Controller of Calcutta Thika Tenancy, shall not be granted
mutation/separation without obtaining clearance from the Thika Controller with regard to status of the land/
premises in question.
It should also be ensured that relevant Inspection Book and Assessment Register be adequately
marked with joint signature of Deputy Assessor-Collector and Assistant Assessor-Collector to indicate that
the premises in question is a khatal land as per list of Thika Controller/Director, Bustee, C.M.C. Marking of
inspection Book/ Assessment Register shall be completed within 29-02-2000.
Sd/- Asim Barman

Dy.Mpl.Commr.(R-HQ)’s Office Order No.08 of 2000-2001. Dated: 13th November,2000
According to the existing practice, the assessees are required to surrender the Hearing Notice, Rate Card,
Fresh & Supplementary Bill - all in original in the event when Hearing Notices, Rate Cards or Fresh &
Supplementary Bills are required to be generated afresh in cancellation of the previous ones related to same
period. But it is observed that the assessees at times do not co-operate with C.M.C to surrender such
documents in original or cannot make available the same for being lost. In the process, the Departmental
work with regard to cancellation of such Hearing Notices/Rate Cards/fresh & Supplementary Bills and
generation of the same afresh are generally held up. Under the circumstances, it is decided that the
concerned Division while initiating for generation of fresh Hearing Notice, Rate Card, Fresh &
Supplementary Bill, etc. in cancellation of the previous ones should formally inform the assessees of such
cancellation and a copy of such communication be placed in the file to confirm that such documents have
been cancelled so as to enable the Computer Cell to generate fresh Hearing-Notice/Rate Card/Fresh &
Supplementary Bill. Fresh notice/Rate card/fresh & Supplementary Bills should also indicate cancellation of
premises only and for this purpose, necessary changes in the computer program be effected.
Sd/-N.K.Roy
Dy. Municipal Commissioner(R- HQ).
Dy. Mpl. Commissioner(R-HQ)'s Circular No.2 of 2001-2002. Dated : 21st May,2001
It is observed that as per prevailing practice, the assessees intending to make a part payment against the
outstanding demands indicated in the Letter of Intimation(LOI) are required to obtain specific approval from
Assessor-Collector or D.M.C.(R-HQ) before such part payment is accepted the cash counter. After careful
consideration, it is decided that the assessees will be allowed to make part payment against LOI,and for this
purpose no prior approval will be necessary. The cash counter(LOI counter) shall accept whatever payment
that may be offered by the assessees againest LOI and adjust the same with interest and penalty to the
maximum extent against and keep the balance amount, if any, in the Suspense A/c as provided in the LOI
receipt programme and format.
This has the approval of Municipal Commissioner and will take immediate effect.
Sd/- N.K.Roy
Dy.Municipal Commissioner(R-HQ.).
[83]

DEPARTMENT OF MUNICIPAL AFFAIRS
WRITERS BUILDINGS:KOLKATA
NOTIFICATION
No. 618/MA/O/C-5/CC/2E-17/2000 Dated Kolkata, the 7th day of June, 2001.
WHEREAS the Governor is of the opinion that, it is necessary and expedient to formulate a Scheme to
provide certain incentive to rate payers to clear their outstanding dues in respect of property tax on lands and
buildings determined and imposed under the Calcutta Municipal Corporation Act, 1980 (West Ben. Act
LLX of 1980);
NOW, THEREFORE, the Governor is pleased hereby to introduce a Scheme for the purpose mentioned
hereinbefore and such Scheme shall be implemented in the manner hereinafter appearing:
1. Short title, commencement and duration. - (1) The Scheme shall be called the Calcutta Municipal
Corporation Incentive (Waiver of Interest and Penalty) to Rate Payers Scheme, 2001.
(2) It shall come into force on the 1st day of July, 2001 and shall remain in force till the 31st day of
December, 2001.
2. Definition. - (1) In this Scheme, unless the context otherwise requires,-
(a) “the Act” means the Calcutta Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980);
(b) “interest” means interest payable under sub-section (3) of section 217 of the Act;
(c) “penalty” means the penalty payable under sub section (4) of section 217 of the Act;
(d) “property tax” means the property tax determined and imposed on lands or
buildings in Calcutta under section 171 of the Act;
(e) “rate payer” means the rate payer as defined in clause (72) of section 2 of the Act;
(f) “the Scheme” means the Calcutta Municipal Corporation Incentive Waiver of Interest and
Penalty) to Rate Payers Scheme, 2001;
(2) All expressions used in the scheme, which are not defined, but defined in the Act and the rules and
regulations made thereunder shall have the same meaning as in the Act, rules and regulations.
(3). Applicability of the Scheme. - The Scheme shall be applicable to rate payers to liquidate the outstanding
dues on bills presented under section 216 of the Act upto the 31st day of March, 2000 in respect of property
tax payable under the Act by owners/occupiers/person liable as rate payer of all categories of premises-
residential, non-residential/commercial, or both residential and commercial.
(4). Non-applicability of the Scheme. - Where any rate payer before the date of coming into force of the
Scheme makes, or has made, any payment, in part or in full, relating to any bill presented upto the 31st day
of March, 2000 or has made any ad-hoc payment which remains unadjusted against outstanding dues in
respect of the property tax on lands or buildings payable under the Act, such payment shall be adjusted
against outstanding dues in terms of the existing provisions of the Act relating to interest and penalty and
such payment shall be outside the scope of the Scheme.
(5). Waiver of interest and penalty. - (1) There shall be waiver
(a) of interest payable to the extent of 100% accumulated on the bills presented during the
period upto the 31st day of March, 1996;
(b) of interest payable to the extent of 75% accumulated on the bills presented during the
period between the 1st day of April, 1996 and the 31st day of March, 1999; and
(c) of penalty payable to the extent of 100% accumulated on the bills
presented upto the 31st day of March, 2000.
[84]
where the rate payer makes full payment of all his outstanding dues less the amounts mentioned in (a), (b)
and (c) on the bills presented upto the 31st day of March, 2000 within the period of validity of the Scheme.
(2) Where a rate payer does not make full payment of the amount in respect of his outstanding dues as
shown sub para (1) and makes only part payment of such amount during the entire period of validity of the
Scheme, such payment shall not be considered to have been made in accordance with the provisions of sub
para (1) and as such he shall be outside the purview of the Scheme.
(6). Manner of availing of the Scheme. (1) The asscssee who intends to avail of the benefits under the
Scheme shall make an application to the Municipal Commissioner on or before the 31st day of August, 2001
stated therein, informing the name of the owner/occupier/person liable as rate payer in respect of the
premises referred to in para 3, the premises number and the assessee number.
(2) On receipt of the application as referred to in sub para (1), the Municipal Commissioner shall, ordinarily
within thirty days from the date of receipt of such application, make available to the applicant a statement of
outstanding dues as per bills presented upto the 31st day of March, 2000 indicating therein the amount
payable by the applicant as per paragraph 5 of the Scheme on payment of which within the period of validity
of the Scheme the applicant will get the benefit of the Scheme.
By order of the Governor.

Sd/- R.P.Samaddar.
Spl. Secy, to the Govt. of West Bengal.
Dated, Kolkata, the 7th day of June, 2001.
Mpl. Commissioner's Circular No. 10 of 2001-2002. Dated: 28th July,2001
In terms of section 217(3) of the Calcutta Municipal Corporation (CMC) Act, 1980 read with CMC
Resolution dated 29-06-1998, all Consolidated Rate Bills are supposed to be rounded off to nearest rupee
and accordingly P/D as well as Fresh/Supplementary Bills are being issued and payment received. But the
new Computerised Premises Ledger System while determining the outstanding dues, could not fully take
care of this logic. As a result, in huge no. of cases, payment received against the bills are recorded either
fifty paise or less in excess or in short in Computerised Premises Ledger System. Till the Computerised
Premises Ledger System is suitably rectified, any payment if found in short or excess by fifty paise or less
will be deemed to have been made in full and adjustment in the Premises Ledger System be made
accordingly.
This order will take immediately with retrospective effect.

Sd/-Debasish Som
Mpl. Commissioner's Circular No. 26 of 2001-2002. Dated: 8th October, 2001
In view of the notification of the Govt. of West Bengal in the Law Dptt. bearing No.l644-L dated 28.8.2001
containing the provisions of the West Bengal Capital City (Change of Name) Act, 2001 it is hereby
circulated for information of all concerned that henceforth the Calcutta Municipal Corporation shall be
known as Kolkata Municipal Corporation in English, as in Bengali and
in Devanagari.
1.Stationery : i) Papers, files, forms, registers, etc.by the name of Calcutta

Municipal Corporation remain in use till the stocks are
exhausted.
ii) After taking into account the stock in procurement of
new papers, files, forms, registers, etc. should be made
[85]
accordingly bearing the name of the Corporation as

Kolkata Municipal Corporation .
iii) After exhaustion of old stocks only the new ones will
be in use.
2.Glow Sign Boards/ : i) Any new such boards shall bear the name the Notice
Boards/ Office Corporation as Kolkata Municipal Corporation
Sign Boards/ Hoardings. ii) The existing boards bearing the name of Corporation as
Calcutta Municipal Corporation shall be reprinted bearing
the name of the corporation as Kolkata Municipal
Corporation in phases.
3.Vehicles : i) The name appearing as Calcutta Municipal should be

repainted as Kolkata Municipal Corporation .
ii) The Brass Plates bearing the name as Calcutta

Municipal Corporation should be renamed as Kolkata
Municipal Corporation in phases;
iii) The hired vehicles should carry the name as Kolkata

Municipal Corporation.
4.Letterhead Pads : i) The old ones should be in use till exhaustion .

ii) New ones should be printed bearing the name as
Kolkata Municipal Corporation and shall be used after the
old ones have been exhausted .
5. Rubber Stamp : New ones should be arranged till then the old ones will be
in use .
6. Corpn. Logo : Arrangement to change the name as shall be undertaken .
7. Miscellaneous : In any other case, the change of name, as called for, shall
be taken up by all concerned .
This circular is issued under orders of the Hon’ble Mayor .
Sd/-Debasish Som
Mpl. Commissioner’s Circular No. 34 of 2001-2002. Dated : 11th December,2001
In the matter of separation and amalgamation of plots, guidelines issued on 31st August 2000 required
modification to derive clearly laid down guidelines in the context of the urbanisation already grown . To
avoid complications in future there is need for regulations in the matter. In this respect, guidelines to be
followed are enclosed pending promulgation of regulations.
Sd /-Municipal Commissioner.
The Kolkata Municipal Corporation.
[86]
A. SEPARATION/SUB-DIVSION OF PLOTS
1) Generally
a) A plot to be sub-divided shall be termed as “mother plot”;
b) Sub-division shall not be allowed if the “mother plot” abuts a means of access having a width of less than
3.50 meters;
c) Every individual plot obtained by sub-division of the “ mother plot” shall abut a means of access having a
width of not less than 3.50 meters in its narrowest part;
d) The junctions of means of access within the “mother plot” shall be provided with splayed corners
measuring not less than 2.50 meters on each side;
e) These regulations are not applicable in a scheme for Economically Weaker Section and Low Income
Group Housing approved by the Calcutta Metropolitan Development Authority;
f) Sub-division may be allowed on condition that the following facilities shall be provided by the owner of
the “mother plot” at his own cost, as may be indicated by the Corporation;
I
Drainage facilities ensuring drainage of each individual plot and of the means of access and passages
leading to existing public drains or drainage channels;
II Street and passages along with street lighting;
III Sanitary facilities including garbage disposal facilities;
IV Water supply facilities;
2) Width and length of means of access.
The maximum length permissible for the means of access shall be as given in the table Below;
TA B LE
Maximum length of the means of access

For means of For means of
Width of means of access access access open to
closed at one end street at both
ends.
(i) 3.50 metres and above but not more than7.00 mtrs 25.00 metres 75.00 metres
(ii) Above 7.00 metres but not more than 10.00 mtrs. 50.00 metres 150.00 metres
(iii) Above 10.00 metres No restriction No restriction
3) Reservation of land:
i) For public open space:-
For “mother plot” measuring more than 5,000.00 sq. metres in area, sub-division may be allowed,
provided eight percent of the total area of “mother plot” is developed as public open space. The width of
each such open space shall not be less than 10.00 metres and each such open space shall abut a street having
a width of not less than 7.00 metres. The minimum area of each such open space in one parcel shall be
400.00 sq. metres. This open space shall be in addition to the land required for providing the means of access
to the individual plots obtained by sub-division of “mother plot”.
[87]
Eight percent of land to be developed as public open space is required to be marked and shown in
the development plan and the owners of the plot holders will maintain the public open space.
ii) Land for facilities:
For “mother plots” measuring more than 25,000.00 sq. metres in area, sub-division may be allowed,
provided seven per cent of the total area of the Mother plot is reserved for use for facilities like school,
health center, market, police outpost, milk booth, post office, power sub-station, transport terminal,
Water treatment plant, sewage treatment plant and the like. Such land shall about a street having a
width of not less than 10.00 metres. This shall be in addition to the land necessary for means of access
and for open spaces mentioned in sub-regulation – 3(i) as above.
Seven per cent land for use for public facilities is required to be marked and shown in the drawing.
C.M.C. may acquire the land and implement such facilities scheme as C.M.C. may think fit. C.M.C. or
any Organisation authorized by C.M.C.will complete the transaction within 5 years and if no action is
possible within this period of 5 years the owner will be informed and he may use the land for such
facilities.
iii) Reservation of land so made for allowing separation shall be intimated to Chief Valuer & Surveyor’s
Department enclosing one copy of Site plan showing land to be reserved for the above purpose. Chief
Valuer & Surveyor’s Department while certifying the street width will send a copy of the Site plan to
the Building Department for reference in according sanction to such Building Plans.
4) Where the mother plot is abutted with streets having width of less than 3.5 metre in its narrowest part,
the separation/mutation or the division of the said mother plot may be allowed if the applicant make
the part of the land available as free space by a registered deed of declaration so as to widen the said
abutting street/means of access making it at least 1.75 metre from its present centerline in front of the
mother plot or the plot in question to be separated from the mother plot. However separation shall not
be allowed in respect of a plot of land purchased by co-owners if all the divided plots do not abut a
road of width less than 3.5 metre unless the short fall in width is made good in the manner as detailed
above.
5) The stipulation at paragraph(4) may not be insisted upon for division of existing Building, which may
be required for family partitions, abutting streets less than 3.5 metres and having no scope of making
free space of land to the means of access by the applicant. Provided that in case the owner after
separation demolishes his part and undertakes new development, stipulation as in (4) is applicable.
6) The applicants seeking separation of land abuting a road having width of less than 3.5metre.be advised
by the Assesment Department to contact the Borough Executive Engineer for taking over the strip of
land so made as free space by the applicant to widen the abutting street/ means of access to make it at
least 1.75mtr. from the center line of the road/ means of access to the applicants land and
simultaneously the concerned Borough Ex. Engineer shall also be intimated to take necessary action
from his end. The concerned Borough Ex. Engineer will issue a certificate in regard to the physical
throwing of the land and possessions thereof by him as per registered deed of declaration as referred to
in the foregoing paragraphs. The Assessment Department shall record the quantum of the strip of land
so made as free space by the applicant from the plots proposed to be separated in the I.B. and
Assessment Register. The original deed of declaration will be preserved and maintained by the
Borough Ex. Engineer for record and reference.
7) The minimum width of the abutting road as mentioned in paragraph(1) may not also be insisted upon if
the land created after separation is situated on the dead end of the means of access as making free
space of land will not increase the width of means of access over there.
8) No tank, canal pond/water body or such land as filled up in an illegal manner be allowed to be
separated or divided into plots. In case of any plot, recorded in the Assessment Department as tank and
[88]
land or tank, but actually on physical verification found to be fully land or partly tank and partly land
the Assessment Department should check the list of tank prepared by the C.M.C. From the aforesaid
list of tank if it is found, that there is no such tank, the application for mutation/separation can be duly
considered by the Assessment Department. However if any water body is physically found on
inspection though not included in the tank list, division and sub-division of such water body shall not
be allowed and C.M.A. & T.P. should be informed immediately in this regard keeping the fact
recorded in the Assessment Department.
9) The portion of homestead land may be allowed to be separated from the rest of land of the mother plot
even if a tank etc. exists within the mother plot provided such homestead land is not an illegally filled
up tank (and not included in C.M.C. list as stated in (‘8’) and each such separated homestead land and
tank must have separate/independent means of access. Area of tank and land is to be recorded in the
I.B. of Assessment Department separately.
10) The statutory open space required to be kept open to sky around the existing building in terms of the
provisions of the C.M.C. Act in respect of Building rules in force at the time of consideration of the
proposed separation / development plan, cannot be separated or divided into plots.
11) Land of a Heritage Building (Ref Section 2 (42A) of the C.M.CAct) can’t be divided into plots
without the approval of the Mayor-in-Council on the recommendation of the Heritage Conservation
Committee formed under the Act.
12) A Cemetery Land or a Burial Ground land or a Park or the River front or the land of an Educational
Institution as referred in the Land Use & Development Control Plan can’t be separated or divided into
plots.
13) A Thika Tenanted land or a Khatal land coming under the purview of the Thika Tenancy Act or vested
with the State Govt. cannot be separated or divided into plots without the specific approval of the
Thika Controller/State Government.
14) A Wakf Property Land cannot be separated or divided into plots without specific approval of the Wakf
Commissioner.
15) A plot used for an Industry cannot be separated or divided into Non-Industrial plots without a
specific approval of the Industrial Reconstruction Department, Govt. of West Bengal.
16) In case of any application for Separation / Mutation etc. within the Ward No. 58,59,66 and 107(where
C.M.C landed properties exist); the applicants should give undertaking (two copies) in Stamp paper
stating that the property is exclusively owned by him/them and in case it is found that the property
belongs to C.M.C the Separation / Mutation etc. would stand cancelled and C.M.C will take
possession of he property immediately (Declaration in stamp paper as above should contain a Sketch
Plan showing Boundary land schedule and area of Plot). Assessment Deptt. would forward one copy
of the undertaking to Ch. Valuer & Surveyor’s Department for examination and checking the
ownership of the property separation/mutation would however be allowed on having the undertaking
as above.
17) In case of division/sub-division of plots where Sec. 364 of C.M.C Act applies, development plan to be
prepared as per Sec 365 of C.M.C Act requires to be submitted to the C.M.A & T.P.’s Deptt. and on
verification through Ch.Valuer & Surveyor’s Deptt. and after approval U/S 365 of C.M.C Act,
separation & mutation may be allowed.
18) Clause for reservation of land as required above will be applicable only when no such reservation is
made earlier either in case of separation or amalgamation.
[89]
A. AMALGAMATION OF PLOTS:
Amalgamation of plots may be allowed on conditions based on the different categories of means of access
/abutting Street as prescribed below:
Table Width of means of access of one plot in metre

1 Less than 3.5 3.5 to 7.0 Above 7.0 to 10.0 Above 10.0
widen the said abutting A) widen the said A) widen the said No condition required
street/means of access abutting street/means of abutting street/means of
making it at least 1 .75 access making it at least access making it at least
metre from centerline. 1.75 metre from 1.75 metre from
Less than 3.5
center line. centerline.

B) FAR & Height of B) FAR & Height of
proposed development proposed development
on the basis of average on the basis of
road width of means of minimum width of
access. means of access.
A) widen the said No condition required A) widen the said A) widen the said
abutting street/means of abutting street/means of abutting street/means of
access making it at least access making it at least access making it at least
1.75 metre from 1.75 metre from 1.75 metre from
Width of means of access of other plot in metre
centerline. centerline. centerline.

3.5 to 7.0
B) FAR & Height of B) FAR & Height of B) FAR & Height of

proposed development proposed development proposed development
on the basis of average on the basis of average on the basis of minimum
width of means of width of means of width of
access. access. means of access.
A) widen the said A) widen the said No condition required A) widen the said
abutting street / means abutting street/means of abutting street/means of
of access making it at access making it at least access making it at least
Above 7.0 to 10.0
least 1.75 metre from 1.75 metre from 1.75 metre from
centerline. centerline. centerline.
B) FAR & Height of B) FAR & Height of B) FAR & Height of
proposed development proposed development proposed development
on the basis of on the basis of average on the basis of average
minimum width of width of means of width of means of -
means of access. access. access.
No condition required A) widen the said A) widen the said No condition required
abutting street/means of abutting street/means of
access making it at least access making it at least
1.75 metre from 1.75 metre from
Above 10.0
centerline. centerline.
B) FAR & Height of B) FAR & Height of
proposed development proposed development
on the basis of on the basis of average
minimum width of width of means of -
means of access. access.
Note: Widening the abutting street/ means of access as required is to be made by making free space to
the means of access by the applicant
[90]
1. The above conditions may not be insisted upon (or the proposed amalgamation when the land area after
amalgamation remains within 500 Sq.mtr. except the condition prescribed for the width of means of
access less than 3.5 Meters which is to be widened to make it at least 1.75 meters from the centerline
by making free space to the means of access by the applicant.
2. The stipulation of minimum width 3.5 Meters of means of access may not be insisted upon for
amalgamation of plots with existing structures if there is no scope of making free space to the means of
access to make it 3.5 Meters.
3. The stipulation of minimum width 3.5 Meters of means of access may not be insisted upon for
amalgamation of plots if the plot/plots are situated on the dead end of means of access as disowning of
any part of plot will not increase the width of means of access over there.
4. Reservation of land for Public open spaces and Land for facilities:
In addition to above stipulations land to be reserved for public open space and Iand for facilities as per
Table below based on total area of proposed area of amalgamated land:
Total area of proposed amalgamated plots in sq.m.
Table 2 Less than Above 700 & Above 5000 & Above
700 less than 5000 less than 25000 25000
Public Open Space Area Not required 3% 8% 8%
required on total
amalgamated land Width Not required 4.0m. 10,0m. 10.0m.
and abutting the Means
of Access. Location Not required Abutting 3.5m. & Abutting 7.0m. & Abutting
above wide above 1 0.0m &
means of access above wide
means of
access
Land for Facility Area Not required Not required Not required 7%
required on total
Width Not required Not required Not required 10.0m.
amalgamated land
and abutting the
Means of Access. Location Not required Not required Not required 10.0m&
above
5. All conditions imposed as required in table 1& 2 has to be recorded in Assessment Register and to be
communicated to Survey Department and Building Department so that conditions be maintained at the
time of future development if any.
6. These reserved spaces shall be in addition to the land required for providing the means of access to the
individual plots obtained by amalgamation and the mandatory open space required.
7. Public open space is required to be marked and shown in the site plan and the owners of the plot
holders will maintain the public open space.
8. Land to be so reserved for facilities like school, health center, market, police outpost, milk booth, post
office, power sub-station, transport terminal, water treatment a plant, sewage treatment plant and the
like.
[91]
9. Land for use for public facilities is required to be marked and shown in the site plan C.M.C. may
acquire the land and implement such facilities scheme, as C.M.C. may think fit. C.M.C. or any
organisation authorised by C.M.C. will complete the transaction within 5 years and if no action is
possible within this period of 5 years the owner will be informed and he may use the land for such
facilities.
10. Reservation of land so made for allowing amalgamation shall be intimated to Chief Valuer &
Surveyor's Department enclosing one copy of Site plan showing land to be reserved for the above
purpose. Chief Valuer & Surveyor's Department while certifying the street width will send a copy of
the Site Plan to the Building Department for reference in according sanction to such Building Plans.
11. If any plot is found land locked, then to provide an appropriate means of access, amalgamation may
be allowed in any locality of the C.M.C. only on fulfillment of requirements as prescribed in C.M.C.
Act, 1980 notwithstanding whatever stated in paragraph- (I).
12. The Assessment Department will record such action in the Assessment Register and send the
information to Building Department so that while according sanction to the building plan in
amalgamated plot, the condition may be imposed.
13. In all above cases, common passage may be absorbed within amalgamated plot if it is exclusively
used by co-owners seeking amalgamation including common passage and so expressed in writing in
the from of Declaration sworn in an oath before appropriate authority provided that the plots to be
amalgamated were previously of the same. mother plot and amalgamation may be allowed on the
basis of the abutting means of access.
14. Clause for reservation of land as required above will be applicable only when no such reservation is
made earlier either in case of separatation or in case of amalgamation.
C. SEPARATION AND AMALGAMATION Of PLOTS FOR EXCEPTIONAL CASES:
Notwithstanding anything contained in the above clauses, all cases where the mother plot exceeds
1000 sq.m or the cases which Municipal Commissioner finds that the proposed separation or sub-division
or amalgamation may affect the urban fabric and the infrastructure of the neighbourhood. Municipal
Commissioner may require the proposal to be examined by a committee constituted as follows:
(a) Chief Municipal Architect & Town Planner as Chairman

(b) Deputy Municipal Commissioner (R-HQ) as Convenor
(c) Deputy Municipal Commissioner (EM) as Member
(d) Director General (Building) as Member
Municipal Commissioner may accept the recommendation of the committee for processing the application.
DECISION PROCEDURE FOR CLEARANCE OF I.R. DEPARTMENT FOR

APPLICATION FOR CHANGE IN LAND USE WITHN ORIGANAL 100 WARDS OF
K.M.C
Principal to the followed :
This IR Department will normally insist that industrial land be used for industry only. However, there
may be circumstances where such insistence may not be feasible . A change in land-use should be
allowed only in such cases.
Step by Step Decision Procedure
[92]
Step 1
Verify that the applicant is the owner plot of the land with refinance to KMC record
If ownership is not proved, reject the application.
If ownership is proved, proceed to Step 2.
Step 2. Local Enquiry-
Verify that there is no existing industry on the plot

If a running industry is found, reject the application.
If a closed industry is found, obtain closure certificate from Inspector of Factories and
Labour Directorate
If certificates are not produced by applicant , reject the application. If certificates are produced, proceed
to Step 3.
Step 3.
Check K.M.D.A. land -use plan to see if industry is allowed in that area.
If industry is not allowed proceed to Step 4
If industry is allowed check to see:
If access to the plot is inadequate for smooth movement of commercial vehicles. If there is a school,
college nearby and the setting up of industry may create disturbance to these institutions.
If setting up of industries is likely to disturb the public peace in the area for any reason.
If none of these conditions are fulfilled, reject the application.
If any of these conditions are fulfilled, proceed to Step 4.
Step 4.
If vacant land found on inspection is less than 7.5 cottahs , proceed to Step 6.
If vacant land found on inspection is more than 7.5 cottahs ask applicant to produce
clearance certificate from Competent Authority under ULCRA.
If land is above 7.5 cottahs and certificate from competent Authority is not produced
reject the application.
If land Is more than 7.5 cottahs and certificate from Competent Authority is produced
proceed to Step 5.
Step 5.
Allow change in land-use.
Mpl.Commissioner's Circular No. 47 of 2001-2002. Dated : 21st January,2002
It is hereby ordered that the Inspectors/Surveyors/ Officers of the office of the Commissioner, Multi-storied
Building Tax and Urban Land Taxes, Government of West Bengal, 13B, Camac Street will have access to
the information regarding assessment and valuation of any building as determined by K.M.C from the
records of Assessment-Collection Department on production of their respective Identity Cards and on
submission of written requisition for the purpose. They are also permitted to approach Data Processing
Centre at Park Circus Market Building (lst.floor) for getting required information on hard copy only
regarding annual valuation of different M.S.B. assessees.
This order will take immediate effect and will remain in force for the next one year. All concerned
are directed to act accordingly.
Sd/-Debasish Som
[93]
Mpl. commissioner's circular No.22 of 2002-2003. Dated : 13th August,2002
It has been observed that sometimes cheque received by the Corporation on account of property tax
etc. are dishonoured by the bank on various reasons. It may be mentioned that dishonouring a cheque after
the issuance, is an offence under Section 138 of the Negotiable Instruments Act, 1981 and amended upto-
date. It is for the concerned Heads of the Deptts./Offices/Directorate raising the claim to various parties for
payment, to take proper necessary action for realisation of the amount against dishonoured cheque.
Following procedures are to be strictly followed for realisation of the amount of dishonoured cheque :
A) Treasurer/Asstt. Treasurer will maintain a register indicating the details of the cheque dishonoured,
by the bank from time to time.
B) Immediately after dishonouring cheque by the bank, Treasurer will ensure to send the cheque to the
concerned Heads of the Deptts./Offices/Directorate for necessary action.
C) Immediately after receiving the information in respect of dishonoured cheque from the
Treasurer, the Heads of the Deptts. will take immediate action to issue notice to the drawer of the
cheque in the prescribed format enclosed with the approval of the Controlling Officer.
D) Notice as mentioned above is to be delivered to the drawer of the cheque with proper acknowledge -
ment of the same. If necessary courier service may be utilised for this purpose.
E) If the party (drawer of the cheque) fails to make payment within 15 days from the date of receipt of
the notice, the concerned Heads of the Deptts. will send all the relevant papers to the
C.M.L.O./Legal Advisor for taking further legal action in the Court of Law under Section 138 read
with Section 148 of the N.I. Act, 1931 as amended by the Banking Public Financial Institution &
N.I. Law as amended on date.
If the amount of the dishonoured cheque is realised within a period of 15 days, Treasurer should
immediately be informed to make necessary records against the dishonoured cheque register.
All concerned are requested to follow the above procedure in respect of dishonoured cheques.
Sd/- Debasish Som

THE KOLKATA MUNICIPAL CORPORATION

Department.......................
Address ..........................
No................................. Date ..................................

To,
Name -..................................................................................................................................................................
Address:-...............................................................................................................................................................
.....................................................................................................................................................................
Sub.:- Notice u/s 190 of N.I. Act.198l

in respect of Dishonoured Cheque.
Dear Sir,
I wish to bring to your Immediate attention that your cheque bearing No. ........................
dated. ..............................of..................................................... Bank’s Name .................................................
[94]
Kolkata.................................forRs...........................(Rupees ..............................................................................
given to Kolkata Municipal Corporation for payment of Property Tax..................... was duly presented
through our banker on ( date ).Bank. ..........................................................................................Branch
on............................................ .But that cheque No. ………….......................... dated............................. for
Rs............................. has been dishonored due to insufficient.
You are fully aware that Dishonouring a cheque after its issuance is an offence under section
138 of the Negotiable Instruments Act, 1981 and amended. Upto-date, we, therefore, Call upon you to make
the payment of Rs .................................................................................against the dishonoured cheque
within 15 days from receipt of this letter, failure of which we shall be constrained to take legal
action against you and the cost and consequences thereof will have to be borne by you.
Thanking
Yours faithfully,
Designation..........................................
Department..........................................
Mpl. Commissioner’s Circular No. 49 2002- 2003. Dated : 04th December.2002
lt has come to the notice of the authority that at the time of hearing against fixation of Annual valuation of
the premises sometimes the owner is represented by some person who has not been duly authorised by the
owner. On presentation through such fake representation the hearing process is completed causing
harassment to the actual owner or sometimes rehearing is required to be allowed on that ground.
Hence it has ordered MAT henceforth no person without the authorisation letter in the prescribed
format will be allowed to participate in the hearing process. The hazira by the authorised person and the
authorisation letter shall form part of the entire hearing procedure and shall be preserved along with the case
records. A printed copy of the authorisation letter shall be attached with the hearing notice,

This issues with the approval of the Hon'ble Mayor,
Sd/- Municipal Commissioner.
Mpl. Commissioner's Circular No. 61 of 2002-2003. Dated : 29th January,2003
Sub.: Simplification of Mutation procedures.
1. In partial modification of Municipal Commissioner's Circular No.10 of 1995-96 dt.01.07.1995 , it is

hereby ordered that henceforth "No Objection / outstanding Certificate(NOC)" from the Law and
Revenue Departments shall no longer be required to be submitted with any Mutation application.
2. Pending applications which do not contain the N.O.C. from Law and Revenue Departments shall
not be rejected on this ground.
3. NOC from Assessment-Collection Department:
(a) Application for NOC from Assessment-Collection Department is to be submitted in a specific

counter for getting LOI. The computer generated LOI would be sent to the concerned Division
[95]
immediately for verification by the Division and should be sent back to the counter within 24 hours.
The applicant will receive the updated LOI after 48 hours from the same counter. After payment of
outstanding, if any, a copy of the receipt should be treated as N.O.C.
(Attn: All Assessor-Collectors, Dy. Assessor-Collectors, Asstt. Assessor-Collectors and Head
Assistants)
(b) Both LOI and receipt should be stamped as "Mutation Application".
(c) In case any LOI could not be issued due to some reason within 48 hours this should be
immediately brought to the notice of the concerned Assessor-Collector and Assessor-Collector
(H.Q)’s who shall bring it to the notice of Deputy Municipal Commissioner, Joint Municipal
Commissioner and Municipal Commissioner.
4. At the time of receiving the applications, the incomplete applications shall be returned to the
applicant immediately with a return-slip which shall contain an exhaustive list of documents which
are wanting for disposal of the mutation case and the reason for return. Such slip should contain the
signature of the receiving assistant.
Simple Mutation;
5 (a) In case the application for mutation of name does not involve apportionment of taxes separation
and/or amalgamation of number, the application shall be disposed off within 24 (twenty-four)
hours.
5 (b) In case the application could not be disposed of within 24 hours, the list of such pending
applications shall be displayed in the Notice Board along with the reasons for non-disposal by 2-00
PM of the next day of the date of receipt
5 (c) The concerned Deputy Assessor-Collector shall verify the reasons for non-disposal and shall
counter-sign the list.
5 (d) If the applications are not disposed off within 24 hours, the pending list prepared and subsequently
counter-signed by Dy.Assessor-Collector shall be sent to the D.M.C(R-HQ) and concerned
Assessor-Collectors.
5 (e) If there are applications, which could not be disposed off within 72 (seventy-two) hours from the
date of receipt of such applications, the list so prepared with detailed for non disposal shall also be
sent to the Joint Municipal Commissioner and Municipal Commissioner for their information.
Mutation Apportionment, Mutation Separation. and/or Amalgamation:
6 (a) Mutation & Apportionment cases

If information is not available about the total area of the building and the area under his/her
occupation in the documents filed, the applicant will have to submit a site plan duly signed by a
L.B.S. and the applicant showing the entire area of the premises as well as the area under
occupation of the individual applicants.
In case of outstanding dues either the mother assessee or the applicant will be liable to
liquidate the entire outstanding dues as the case may be. The applicant will have to furnish an
undertaking in a Stamp paper in respect that he will be liable for payment of outstanding dues.
6 (b) Thika Tenancy:

In case of Thika Tenancy the mutation certificate shall be issued with a remark "subject to
consent of Controller of Thika Tenancy ". An intimation should be sent to the C.T.T. to the effect
that if no response is received within a fortnight it will be deemed that C.T.T. has no objection to
grant Mutation Certificate.
[96]
6 (c) Mutation-Separation and Mutation-amalgamation cases:

In partial modification of M.C.'s Circular No. 29 of 1997-98 and 34 of 2001-2002, it is
hereby ordered that amalgamation/separation of plots may be allowed without considering the
means of access/abutting street which is to be considered by the Building or Town Planning
department and lack of access or shortages of access shall not be a bar to dispose such mutation
cases of amalgamation and separation by the Assessment-Collection Department. However, where
problem arises due to absence of providing individual enjoyment on cases of separation, the cases
shall be referred to concerned Assessor-Collector for final decision. The concerned Assessor-
Collector shall dispose of the case by giving a speaking and reasoned order which shall be
communicated to the applicant within seven days.
7. Henceforth inspection by the Inspectors for settlement of mutation cases-both apportionment /

separation and amalgamation, is dispensed with unless there is a specific order of the Assessor-
Collector for inspection, in which case Assessor-Collector shall ensure that the inspection report is
submitted by the Inspector within 96 hours.
8. This order shall take immediate effect and will be in force until further order.
This issues with the approval of Hon'ble Mayor.

Sd/- Debasish Som
Mpl.Commissioner’s Circular No. 12. of 2003-04. Dated :10th July,2003
In modification of all previous Circulars in this regard, the under noted procedure is to be followed in
dealing with the cases for refund/adjustment of excess amount paid or deposited by the assessee:-
1) Procedure of submitting application for refund :
The assessee seeking refund/adjustment due to excess payment shall (1) apply for the same in plain paper
indicating therein the ground of such prayer (2) and submit both original and photo copy of the paid up bills
of the relevant period. [In case the payment has been made by cheque but receipt not issued, the bank
clearance certificate will serve the purpose.] [If the assessee fails to submit both original and photo copy of
the bill he may be asked to submit an indemnity bond on a stamp paper worth rupees fifty only in the
prescribed format which has been shown in the Circular No. 36 as aforesaid, approved by Law Department.]
However, while asking the applicant to submit an indemnity bond the following two points shall be kept in
mind.
(i) If the assessee cannot produce the original and photo copy of paid up bills of relevant period realisation
certificate from the Assessment-Collection Wing for the period related to which bills could not be
produced is to be obtained only. Failure of the Assessment - Collection Wing to furnish the same, shall
require him to submit an indemnity bond for that period only.
(ii) If the assessee fails to produce original paid up bills of relevant period but xerox copy of the same are
available, the case requires realisation certificate to be obtained from Assessment-Collection Wing. In
case it fails to furnish the same, the applicant shall submit indemnity bond. Needless to say that the
question of submission of indemnity bond also arises in case both original and xerox copy of the bills
are not available and realisation certificate could not be produced by the assessee.
2) Procedure for dealing with the refund cases:
(i) While receiving the application for refund, the assessment-collection wing will check up as to whether
the fresh bills for relevant quarters have been issued (1) or not. In case it is found not to have been done,
this stage should get done before the case is processed for adjustment. The original as well as xerox
[97]
copy of the wrong bills against which payment has been made shall be kept (2) along with the
application and xerox copy of the bills shall bear the signature (3) of the receiving assistant with a
remark compared with the original. After completine the initial formalities, the Assessment-Collection
Wing shall send the case file (4) to the Computer Section for obtaining computerised registration
number.
Thereafter, the Assessment-Collection Wing will furnish the details of status of the instant refund case in the
following three tables contained in the refund docket for this purpose. New format of refund docket needs to
be printed
Part-I
Details of payment made against wrong bills
Previous Quarterly Date Date-wise Payment Total Amounts
Annual Rate Amount of mode Interest & penalty against wrong bills
Valuation of payment (i.e Cash/Cheque) Elements(if any)
Part-2
Details of fresh bills against which adjustment to be made
Amended Quarterly Date of issue Quarters covered Total Number Net
Annual Rate of Fresh Bill By Fresh Bills of Quarters Payable Amt.
Valuation
The entire amount paid by the applicant against wrong bills to be shown as date wise suspense account
deposit. A remark in this regard to be made in the Premises Ledger with signature of the Asstt. Assessor-
Collector of Collection Wing also is to be recorded in the Suspense Register with remarks. The original as
well as photocopy of the bills shall bear the remark “bill cancelled and the amount transferred to suspense
account” with signature of the Asstt. Assessor-Collector of Collection Wing.
The original bills shall be returned to the applicant keeping the photo copy of the same in the case file for
future reference.
Having completed the aforesaid stages, the Collection Wing shall (1) send back the case file to the Computer
division through proper channel for necessary adjustment.
3) After verification of the adjustment made by Computer Division, the concerned Assessment-Collection
Department for inward entry in the computerised data base. The Computer Division will, after getting it
verified that no earlier refund/adjustment was made, return the file to the concerned Assessor-Collector with
a computerised certificate in favour of the refund / adjustment.
4) The concerned Assessor-Collector will then arrange for obtaining sanction of the Competent Authority for
refund/adjustment as follows:-
a) Upto Rs.25,000.00, Assessor-Collector

b) Upto Rs. 1,00,000.00, Deputy Municipal Commissioner (Revenue)
c) Above Rs.1,00,000.00, Municipal Commissioner
5) After obtaining the sanction of the competent authority, the bill for refund/adjustment will be prepared by
the Department and sent to the concerned IFU for verification, along with three copies of adjustment report.
[98]
6) IFU in turn will verify and process the file for payment if it is found in order. The bills will be processed
following existing delegation of financial vetting powers of the officials of F.A. Department. The IFU shall
return two copies of adjustment report to concerned Assessor-Collector. After verification of adjustment
report by IFU, necessary entry in Refund Register may be made as follow:-
Case No. Premises No. Name of the Applicant. Amount Refunded Cheque No. & Date.
7) The cheque will be prepared in favour of the assessee and it will be handed over to the assessee through the
concerned Assessor-Collector along with a copy of adjustment report audited by IFU.
8) Before handing over the cheque to the assessee, the cheque no., date and amount should be recorded by the
Computer Divn. of Assessment Department to avoid any duplication of payment. Similar noting may, also, be
made in the relevant file, Refund Register and Premises Ledger. The assessee or his/her authorised
representative will also acknowledge receipt of the cheque by putting signature on the file.
9) This procedure should take immediate effect.

Sd/- Debasish Som
Mpl.Commissioner's Circular No.28 of 2003-2004. Dated: 26th February,2004
A question has come up whether No Outstanding Certificate from Collection Department is

mandatory for applying Mutation on separation ground.
It is being cleared once again, in the light of Circular No. 61 of 2002-03 of Municipal Commissioner
Dated 29.01.2003., that if the applicant encloses an application stating that he/she will pay the pro-rata
arrear tax for the portion which is to be owned by the applicant after such mutation-separation, the
application(inA-42)should be received by the computerised receiving counter and be processed accordingly.
Sd/- Debasish Som

Municipal Commissioner

WRITERS BUILDINGS
KOLKATA - 700 001
NOTIFICATION
No : 1758-S/04
Dated, Kolkata the, 12th November , 2004
In exercise of the power conferred by sub-section (3) of section 217 of the Calcutta Municipal Corporation
Act, 1980 (West Ben. Act LIX of 1980) (hereinafter referred to as the said Act), the Governor is pleased
hereby to direct that irrespective of the amount which a rate-payer is liable to pay, interest calculated at the
appropriate rate determined under the said sub-section 217 read with G.O. No. 853/C-5/CC/3R-8/84 dated
the 2nd June 1984 and G.O. No.97/C5/CC/3R-6/94 dated the 9th March, 1995 on the amount of the bills
presented upto the 31st day of March 2003 under section 216 of the said Act on lands and building in
Kolkata, determined and imposed under section I71 of the said Act, in the extent of the amount mentioned
in column (2) of the table below in respect of bill presented for different periods, as specified in column
(1). Subject to fulfillment of the condition specified in column (3) of the said table :-
[99]
TABLE
Periods for which bill is Amount of Interest Condition

presented payable
(1) (2) (3)
A. On the amount of bills NIL When outstanding dues arising
presented upto 31.03.99 out of the bills total presented
upto 31st March, 2003 in respect
of property.
B. On the amount of bills 25% of the Tax on lands and buildings and
presented between 01.04.99 and interest payable the amount of interest as shown
31.03.2002 in column (2) against items A
and B in column (1) are paid on
or after the 22nd day of
November 2004 but not later
than the 31st day of January
2005.
(2) Where a rate payer does not make full payment of the amount in respect of his outstanding dues as
shown in sub para (1) and makes only part payment of such amount during the entire period of validity of
the Scheme, such part payment shall not be considered to have been made in accordance with the provisions
of sub para (1) and as such he shall be outside the purview of the Scheme.
6. Manner of availing of the scheme - (1) The assessee who intends to avail of the benefits under the Scheme
shall make an application to the Municipal Commissioner on or before the 24th day of December 2004
stating there inter alia, the name of the owner/occupier/ person liable as rate payer in respect of the premises
referred to in para 3, the premises number and the assessee number.
(2) On receipt of the application as referred to in sub para (1), the Municipal Commissioner shall, ordinarily
within thirty days from the date of receipt of such application, make available to the applicant a statement of
outstanding dues as per bills presented upto 31st day of March 2003 indicating therein the amount payable
by the applicant as per paragraph 6 of the Scheme on payment of which within the period of validity of the
Scheme, the applicant will get the benefit of the Scheme.
By order of the Governor ,
Secretary to the Govt. of West Bengal.
Dated, Kolkata, the 12th November, 2004.
No, 1757/1-S/04
Copy forwarded for information and necessary action to the Municipal Commissioner, Kolkata Municipal
Corporation, 5 S.N. Banerjee.Road, Kolkata-13.
Sd/- Secretary to the Govt. of West Bengal .
Mpl. Commissioner's Circular No. 28 of 2004-05. Dated : 18th November,2004
Sub.: Guidelines regarding disposal of applications made under Kolkata Municipal

Corporation Incentive (Waiver of Interest and Penalty) to Rate Payers Scheme,
2004.
It is hereby informed that on the proposal of the Kolkata Municipal Corporation (KMC), the State
Government has since issued necessary Notification Nos. 1757-S/04 and 1758-S/04 both dated 12-11-2004
for the Waiver Scheme of 2004 to be commenced on & from 22-11-2004 and will continue upto 31-01-2005.
The broad outline of the said Scheme as well as relevant modalities for operation of the said Scheme are
detailed below for information and necessary action.
[100]
I. According to the said Scheme, the rate payers will get :-
a) Exemption of 100% interest and 100% penalty on outstanding bills presented upto 31- 03-1999.
b) Exemption of 75% interest and 100% penalty on outstanding bills presented between 01-04-1999 and
31-03-2002.
c) Exemption of only 100% penalty on outstanding bills presented between 01-04-2002 to 31-03-2003.
II. Under the Waiver Scheme, a rate payer can make payment in instalments, which may be kept in
Suspense A/c. But the entire waiver demand must be cleared during waiver period.
III. Where a rate payer fails to pay the total waiver demand within the period of validity of the said
Scheme, he/she shall not be entitled to get the benefit of the Waiver Scheme.
IV. The application from the rate payers will be received from 22-11-2004 to 24-12-2004 in computer
from the designated counters and a receipt bearing an allotted Waiver Case No. will be given to the rate
payers along with a waiver LOI/report.
V. If on receipt of LOI/report, the rate payer disputes the same and produces further papers/ documents
like S/A Receipts etc., such complaints will be received in designated computer counters and a complaint no.
will be given for each case. The complaints along with the documents so submitted by the rate payers will be
sent to the concerned Dy.Assessor-Collectors for verification and processing from the concerned Divisions.
VI. The Divisions will do further needful on taking cognizance of the said documents and the same may
be recorded in the relevant S/A Register on being duly authenticated jointly by the concerned
Asstt.Assessor-Collectors and Dy.Assessor-Collectors. But it is imperative that the rate payer should
produce the original ones. In case the rate payer shows the proof that he/she has already deposited the
originals to the concerned Divisions, but the Divisions are unable to trace out the same, processing should be
done on the basis of xerox copies with the concurrence of the concerned Assessor-Collector.
VII. As regard to payments made in old Mayor's Appeal, as per decision taken during last Waiver
Scheme of 2001, will be treated as a normal deposit in Suspense A/c and Waiver Report may be generated
accordingly upon necessary adjustments.
VIII. It is evident that many rate payers will make payment in cheques and there is a possibility that some
cheques might be dishonoured. As per decision taken during the last Waiver Scheme of 2001, Assessor-
Collector (HQ) will receive from Treasury all such dishonoured cheques and will be dealt with by him
centrally in terms of M.C.'s Circular No. 22 of 2002-03 dated 13-08-2002 and C.M.F.A’s Circular No. 14 of
2002-03 dated 19-09-2002.
IX. Waiver LOI / report will be handed over to the rate payer without audit. Audit will be made at a later
stage.
X. So far as pro-rata payment of unpaid property tax during Waiver Scheme 2004 is concerned, the
concerned Division Asstt.Assessor-Collector and Dy.Assessor-Collector will manually calculate the same
and will get the file/proposal endorsed by the concerned Assessor-Collector and the pro-rata demand will be
informed to the rate payer and such pro-rata payments will be accepted in Suspense A/c.
XI. As the Waiver Scheme 2004 is a time bound programme and has to be completed with due alacrity,
all concerned are requested to do their allotted jobs sincerely and in a customer friendly manner.
Officers/staff may have to attend office on holidays and may have to stay in office beyond office hours. It is
clarified that officers/staff will be eligible for Compensatory Casual Leave and Holiday Allowance as would
be applicable to the concerned categories of officers and staff. Officers using hired cars will also get fuel and
hire charges for said cars as per existing rules for attending office on holidays.
Sd/- Debasish Som
[101]
D.M.C (R)'s Office Order No.11 of 2004-05. Dated: 28th February.2005
Sub.: Withdrawal of Notice of rent attachment.
Notices (u/s 225 of CMC Act, 1980) for attachment of Rent of tenants of any premises may be withdrawn if
all outstanding dues against the premises are found paid and the Recorded Owner / Person Liable to Pay Tax
applies for such withdrawal enclosing copies of payment receipt and giving a declaration that henceforth any
bill raised against the premises will be paid in time.
Sd/- Nandan Ray
Deputy Municipal Commissioner (Rev.).
D.M.C.(Rev.)’s Office Order No. 5 of 2005-06. Date: 07th May,2005

It is circulated for the information of the Officers and Staff of Assessment-Collection Department that
mutation and/or separation of Khasmahal lands will be dealt with after obtaining confirmation from
Additional District Magistrate & DL & LRO South 24 Pgs., Alipore and as such Khasmahal lands are not
within the purview of the provisions of the Kolkata Thika Tenancy Act, confirmation of CTT to such
mutation/separation are not necessary.
Sd/- Nandan Ray
Dy. Municipal Commissioner (Rev.).
Enclo : Letter No.KK 1-6-26/5/84 LR/KM dated 28/04/2005 of A.D.M.& D.L.L.R.O.South 24 Pgs.,
Alipore.
Sd/-Nandan Ray
Dy. Municipal Commissioner (Rev.).

Office of the Collector, South 24-Pgs
Kolkata Khasmahal Section .
New Treasury Building , 8th floor, Alipore.
Kolkata - 700 027
Memo No. KK 1-6-26/5/84 LR/KM
To
The Assessor-Collector (North).
Assessment-Collection Department .
The Kolkata Municipal Corporation .
5.S, N, Banerjee Road .
Kolkata-700 013
Sub. : Govt. Khasmahal land being Khas Khamar Holding no. 1-6-26/5 located at
9. Marhatta Ditch Lane , Kolkata -700 003.
Ref . Memo No . A.C. (N) No. 9/05-IV Dated:11-1-2005 of the Assessor Collector
( North ) of K.M.C .
Sir ,
In response to your above referred memo this is to inform that the Government Khasmahal holding
being khas khamar holding no. 1-6-26/5 located at 9. Marhatta Ditch Lane, Kolkata-700 003 measuring 1
Cottah 2 Ch. 25 Sft . was settled on long term basis w.e.f. 1-4-1935 to 31-3-2025 i.e.for a period of 90 years
with Smt. Saraju Bala Bose w/o Late Prafulla Chandra Bose .
[102]
The said lease is still existing. Smt. Saraju Bala Bose died in the year 1986. Her only son Sri Subal
Chandra Bose is presently in occupation of the said Govt. Khasmahal holding .
There is no question of application of the provisions of Kolkata Thika Tenancy Act in any Govt.
Khasmahal land .
This is for your kind information .

Sd/- 08.04.2005
Additional District Magistrate
And D.L.& L.R.O. South 24-Pgs .
Alipore
Dated : 05th July, 2005

ALLOCATION OF BUSINESS FOR THE MAYOR IN COUNCIL
1. Sri Bikash Ranjan Bhattacharyya, Mayor , The Kolkata Municipal Corporation in exercise of the
power conferred upon me under Sub-section 2 of Section 34 of the Kolkata Municipal Corporation Act
1980, do hereby allocate portfolios among the Members of the Mayor-in-Council for convenient transaction
of business of the Corporation, as following on this day , the 5th July,2005 .
Sl. Name Port Folios

No.
1. Sri Bikash Ranjan Bhattacharyya, General Administration , Finance & Accounts , Internal
Mayor Audit , Personnel , Assessment-Collection , Planning &
Development , Vigilance , Municipal Secretary’s
Department , Law , Records ,Market, KMDA and other
agencies works, ADB, World Bank , DFID and other
externally aided projects and any other work not covered
under this allotment .
2. Sri Kalyan Mukherjee Water Supply to Shipping and Stores .

Deputy Mayor
3. Sri Mrinal Mondol Generation and Distribution of Water .

MMIC (Water Supply )
4. Sri Faiyaz Ahmed Khan Information and Public Relations , Parks & Gardens and
MMIC ( IPR and P&G) Sports
5. Sri Dipankar De Building and Licence .

MMIC ( Building )
6. Md. Abu Sufyan Bustee Development and Welfare Services and SSEP .
MMIC ( Bustee)
7. Sri Tuhin Bera Roads & Engineering, Asphaltum, Footpath, Sewer,
MMIC ( R& E) Nikashi.
8. Smt Kalyani Mitra Education.
MMIC (Education )
9. Smt. Chandana Ghosh Dastidar Solid Waste Management and Entally Workshop .
MMIC(SWM)
10. Sri Sushil Kumar Sharma Street Lighting & Electricity, Environment, Training
MMIC ( Ltg ) Institute .
[103]
11 Dr. Subodh Kumar Dey Health, Disinfection Service , Vaccination , Vector

MMIC (Health) Control, Epidemic, Hospitals, Maternity Homes,
Dispensaries, Chart Clinics, Analysts, Ambulance,
Slaughter Houses, Burning Ghats and Burial Grounds,
Registration of Birth & Death, Prevention of Food
Adulteration, Central Medical Stores and T.B. Hospital.
12. Smt. Farzana Chowdhury Drainage Pumping Stations, Mechanical Sewer cleansing
MMIC ( S&D) and man-entry sewers .
This allocation of business shall remain in force until further orders.
Sd/- Bikash Ranjan Bhattacharyya

Mayor.
D.M.C. (Rev)'s Office Order No. 08 of 2005-06. Dated : 22nd July,2005
It has been opined by Ld. Legal Advisor that as Per Section 2 of the West Bengal Land Reforms Act
1955, “Land” includes 'tank' and tank portions not let out should be assessed in the same manner as for
vacant land.
All concerned are requested to act accordingly
Sd/- Nandan Ray

Deputy Municipal Commissioner(Revenue)
Mpl. Commissioner’s Office Order No. 19 of 2005-2006. Dated: 19th September,2005
1.The Mayor-in-Council of the Kolkata Municipal Corporation, in a meeting dated 9.9.2005 as decided, inter alia
“..........That, in view of the fact that it has been a long-standing customary practice in this Corporation to usually
waive 99% of the penalty, as calculated, in cases where the assessee pays his/her total outstanding dues in
one single installment, the Municipal Commissioner may continue to waive 99% of the penalty, as
aforesaid, in the above mentioned cases, whenever an assessee pays all outstanding dues in totality in one
single installment and this will be seen as a lawful, admissible and authorised waiver, and for this no further
reference to either the Mayor-in-Council or this Corporation would be required.
".......That the Municipal Commissioner may delegate this power to the Deputy Municipal Commissioner
(Revenue), provided the said delegated power is exercised in exact conformity with the present resolution
and no other discretion in any direction is used in this respect without referring the matter to the Municipal
Commissioner.
".........That the decision is taken in the interest of maximum mobilization of resources by this Corporation by
motivating individual assessees to clear their longstanding dues in a single instalment."
2. In pursuance of the aforesaid resolution, the Deputy Municipal Commissioner(Revenue) is now authorised
with immediate effect to exercise the said power in exact conformity with the resolution of the Mayor-in-
Council dated 9.9.2005.
Sd/- Alapan Bandyopadhyay

[104]
Mpl. Secretary's Circular No. 52 of 2005-2006. Dated : 09th March,2006
Sub. : Change of K.M.C's HELPLINE telephone number.
It has been intimated by the BSNL that under directives of the Department of Telecom, as per rational
numbering plan the 1600 series is going to be replaced by 1800. So the existing toll free helpline number of
the Kolkata Municipal Corporation (now installed in the Control Room)has been changed from 1600 345
3375 to 1800 345 3375. However, to accommodate inconvenience of the users of the free phone service,
access can be made on both the numbers till 31.3.2006.
Hence the existing number printed on the bodies of the K.M.C vehicles, in the website
kolkatamycity.com, advertisements, printed forms and elsewhere should be modified. The respective
controlling officers may take appropriate actions accordingly.
For updation of data on licence and property tax in the system, the respective controlling officers
may depute a staff under them who will feed the system from time to time in consultation with M/s Soft web
Technologies (ph. no. 2476 9351-54).
Sd/- A. K.Thakur
Municipal Secretary.
Assessor-Collector’s office order No. 10-of 2006-07. Dated: 23rd May,2006
It is found that very often we can’t get information from C.T.T head office at GopalNagar or get delayed
response.
Recently, some of the officials of regional office met me and assured that they will try to ensure
early reply against any letter of Kolkata Municipal Corporation as original database is lying with them.
In view of above, henceforth all letters should be sent to the officer-in- charge of respective regional
Thika office having respective charge of wards as given below.
However a copy will be sent to C.T.T for his reference as well as to the party concerned so that he
can expedite the matter.
List Of the Thika Offices ward

1. Officer -In-Charge ThikaTenancy office . 21-45,47-53,14,62
Narkeldangha Region
125B Hem chandra Naskar Road Kol- 700 010.
2. Kashipur Region. 01-13,15-20
10,B.T Road Kol-700002
3. Belvedia Road Region. 74-100
11b Belvediar Road Kol-700027
4. Tangra Region Rest of The Wards
15Gobinda Khotik Road Kol-15
5. Controller Kolkata Thika Tenancy
6. 35 Gopal Nagar Road Kol-27
List of all the cases which are yet to also get any response from C.T.T even after several reminders should be
prepared. Special messenger may be sent with such list to C.T.T to get early response .
Sd/- B. Bhattacharyya
Assessor-Collector (North).
[105]
Public Works Department

Works Branch Writers' Buildings Kolkata-700 001
835-SPW Dated:21st June,2006

Circular
Sub: Payment of Property Tax for the Government Buildings in West Bengal by P.W.D.
1.A query has been raised by various municipal bodies that payment of property tax imposed by the
municipalities, corporation and other statutory bodies have to be paid by Public Works Department as the
owner of the Government Buildings in the State.
2) It is clarified that it is a fact that most of the buildings have been constructed by Public Works
Department and they are in the books of Public Works Department for the purpose of repair and
maintenance.
3) It will be a stupendous task to pay the property tax and other dues for the Government Buildings
by the Public Works Department because after the construction of the buildings, the buildings along with
liabilities have been handed over to the department or office concerned. Therefore, for all practical purposes,
the department or the office concerned is the owner and occupier of the building. u/s 161 of the West Bengal
Municipal Act, 1993, the occupier has to pay rent towards satisfaction of the property tax. The notice has to
be given to the occupier of the building. The provision of the section is enclosed as per the annexure. The
occupier also includes rent-free tenant as per sec.2 (43) of the West Bengal Municipal Act, 1993.
4) In view of the above, the concerned SDO, Executive Engineer or Superintending Engineer, Public
Works Department is directed to pay property tax only in respect of those Public Works Department
Buildings which are occupied by Public Works Department officers and not in respect of any other buildings
occupied by office other than Public Works Department office.
5) This will also facilitate the administrative arrangement to make payment expeditiously and to
keep the account with the concerned office or department. The department/office concerned is "requested to
make necessary budget provision in their budget for this purpose in payment of municipal tax etc.
6) It is further clarified that instead occupier will pay the dues/rent towards satisfaction of property
tax, Finance Department has 'no objection' to do this practice vide their U.O. No. 18 dated 02-05-2006.
Sd/- Dr. P. K. Agrawal

30-06-2006
Principal Secretary.
Mpl. Commissioner’s Circular No.15 of 2006-07. Dated: 27th December,2006
In continuation of Municipal Commissioner’s Circular No. 12 of 2006-2007 dated November 1,2006 all
concerned are hereby informed that the arrangements of the above circular will take effect from the
beginning of the new financial year, 2007-2008, i.e. on and from April 1, 2007. It has been felt that the new
arrangements will be better synchronised if those are effected from the beginning of the new financial year.

Mpl. Commissioner’s Circular No.18 of 2006-07. Dated: 27th January,2007
It is learnt that for a big no. of assessees, hearing of General Revaluation/Intermediate Assessment is lying
pending over the years. For speedy disposal of such pending hearing cases, it is felt necessary that hearing
should take place on Saturday also. In view of above, it is hereby ordered that on & from 01.02.2007,
hearing will take place also on Saturday. System managers will make necessary modification / arrangement
[106]
in software, if necessary, to issue Notice of Hearing on saturday. This is issued in partial modification of
Municipal Commissioner's Circular No. 63 of 1996-97 dated 31-03-1997.

Mpl.Commissioner’s Circular No . 23 of 2006-2007. Dated : 20th February,2007
Sub.: Delegation of Power of Assessment -Collection dept.
In partial supersession/modification and in partial consolidation of all earlier Circulars / notices /

arrangements with regard to the subject above, it is hereby ordered that the structure of delegation of the
Municipal Commissioner’s powers regarding various aspects of Assessment-Collection of KMC will
henceforth be as mentioned below:
Main - Sub- Activity / Earlier Sanctioning The Authority which is now

Activity Decision - point Authority to
Exercise the delegated
powers
Simple Mutation Dy. A.C in charge. Dy. A.C in charge.
Sum of valuation of all
Apportionment
Mutation- Shares- Dy. Assessor- Collector.
Apportionment without Upto Rs 7 Lakhs D.A.C. (Irrespective of valuation)
revaluation Above 7 Lakhs and upto
Rs 10 Lakhs A.C.
Above Rs 10 Lakhs D.M.C.
(Rev).
Mutation- Valuation Area of mother plot/proposed:
Separation/Amalgamation Amalgamated plot
(after obtaining concur- Upto Rs 10 Lakhs: A.C.
rence of C.M.A.& T.P. Deptt. Above Rs 10 Lakhs: D.M.C Below 500 Sq.m. Dy. A.C.
Mutation- If necessary ) .(Rev).
and From 500 Sq.m upto less than
Assessment 1000 Sq. m. A.C.
From 1000 Sq.m. upto less

Than 1500 Sq.m. D.M.C. (Rev.)./
Ch.Manager (Rev.)
From and above

1500 Sq.m. Mpl .Commr.
Mutation- D.M.C (Rev.) Sum of valuation of

Apportionment on Suo- Apportioned shares
Motu / Combined A-42 &
Suo-Motu basis . Below Rs. 5 lakhs Dy. A.C.
From Rs. 5 lakhs to
Less than Rs. 15 lakhs: A.C.
From and above Rs. 15 lakhs:
D.M.C. (Rev.) / Ch. Manager
(Rev.).
[107]

Activity Decision - point Authority to Exercise the delegated powers
Revaluation of any Sum total of valuation Valuation-
land/ Below Rs . 5 lakhs : Dy. A.C.
Building Upto Rs. 7Lakhs: DAC
(Addition and alteration Above Rs: 7 lakhs and upto From Rs 5 lakhs to
of (property) Rs:10 Lakhs: A.C. Less than Rs 15 lakhs : A.C
Above Rs. 10 lakhs : D.M.C.
(Rev.) From and above Rs 15 lakhs:
D.M.C. (Rev.)/Ch. Manager (Rev.)
Simple mutation of Assessor- Collector. Deputy Assessor-Collector.

Mutation Thika Property
And ( On Production of
Assessment Thika
challan)
Mutation- D.M.C. (Rev.) Assessor-Collector.

Apportionment of
Thika
Property
Mutation-separation of D.M.C.(Rev.) D.M.C.(Rev.)
Thika property
Mutation - D.M.C.(Rev.) D.M.C.(Rev.)

Amalgamation of Thika
Property
Mutation and Annual Valuation Annual Valuation

Assessment Below Rs . 5 lakhs : Dy. A.C.
of land /building lying Below Rs. 10 lakhs: A.C.
unassessed Rs. 10 lakhs & above: From Rs 5 lakhs to
D.M.C.(Rev.) Less than Rs 15 lakhs : A.C.
From and above Rs. 15 lakhs:

D.M.C. (Rev.)/Ch. Manager (Rev.).
Pro Rata percentage of
Arrear Tax Due. Deputy Assessor-Collector. Deputy Assessor-Collector.
Issue of bills Assistant Assessor-Collector. Systems generated.
Issue of L.O.I. Deputy Assessor-Collector. Systems generated.

Collection.
Issue of N.O.D. Deputy Assessor-Collector. Systems generated.
Disconnection of water Municipal Commissioner. Municipal Commissioner.
Supply.
Distraint Warrant. Municipal Commissioner. Municipal Commissioner.

Issue of NOC Deputy Assessor-Collector. Deputy Assessor-Collector.
Acceptance of part Assessor-Collector Deputy Assessor-Collector.

Payment in suspense
Collection
Account/against LOI
Initiation & Deputy Assessor-Collector. Assistant Assessor-Collector.

confirmation
of adjustment.
[108]

Activity Decision - point Authority to Exercise the delegated powers
Cancellation of Deputy Assessor-Collector. Deputy Assessor-Collector.
Adjustment.
Demand and old Deputy Assessor-Collector. Deputy Assessor-Collector.
Suspense entry.
Duplicate Copy Duplicate copy of Assessor-Collector. Assessor-Collector.
bill/rate card etc .
Correction. Cancellation of wrong Assessor-Collector. Assessor-Collector.
bill
(paid/unpaid), deletion
and updation of
outstanding demand
Hearing Issue of rate card Assistant Assessor-Collector Systems generated
(Authorized by
Assistant Assessor Collector )
Issue of Hearing Assistant Assessor-Collector Systems generated
Notice
Issue of Approval slip Assistant Assessor-Collector. Systems generated
(Authorized by
Assistant Assessor Collector. )
Cancellation A-75 CASES D.M.C. (Rev.) Assessor-Collector
of
assessment MAT cases. Assessor-Collector. Assessor-Collector
Cancellation of Municipal Commissioner Municipal Commissioner
decided
Valuation u/s 192
Cancellation of D.M.C.(Rev.) Assessor-Collector
proposed
Valuation
Confirmation of Assessor-Collector Assessor-Collector
accepted
Valuation
Sanction of refund Refundable Amount : Refundable Amount :
Refund Below Rs 1 lakh: D.M.C. Below Rs 1 lakh D.M.C. (Rev.)/
(Rev.). Rs. 1 lakh and Ch. Manager (Rev.)
above: Mpl .Commr. Rs. 1 lakh and above Mpl.Commr.
Permission to inspecting premises will be given by the Assistant Assessor-Collector on a case-to-case basis.
However, to deal with A-75/Separation/Amalgamation/Suo-Motu cases/Revaluation which needs mandatory
inspection , no prior permission is needed. Assessment Inspector will maintain a tour diary containing details
of inspection/visit to the premises along with date, time, purpose and findings in a nutshell. Sub-Inspector
and Bailiffs will also maintain tour diaries in similar fashion. This will be placed before the Assistant
Assessor-Collector once in a week and to the Deputy Assessor-Collector once in a fortnight .
It is also made clear that giving retrospective effect of assessment, which may also involve
Apportionment /Separation /Amalgamation which may lead to demand deletion shall be made with prior
approval of D.M.C. (Rev.)/Chief Manager (Revenue).
This order issues with the approval of the Mayor-in-Council which resolved to accept the Municipal
Commissioner’s proposals in this regard on 27.5.2006.
Notwithstanding the delegation above, significant policy decision issues(e.g. sudden issuance of LOI
notices in bulk in an area etc.) will invariably be referred to the undersigned without fail. No procedure or
programme will be changed without the permission of the undersigned .
Sd/-Alapan Bandyopadhyay
[109]
Mpl. Commissioner's Circular No. 27 of 2006-07. Dated: 30th March,2007
In partial modification of the Municipal Commissioner's Circular No. 12 dated 01.11.06 and 15 dated
27.12.06, all concerned are hereby informed that payment of taxes, fees and charges by the Govt. Bodies,
Local Bodies, Public Sector Undertakings and Public Utility Agencies may be accepted through cheques. In
case of all other parties, payment of taxes, fees, and charges above Rs.2000/- will be received only through
Bank Drafts and Pay Orders. Payment in respect of taxes, fees and charges up to Rs.2000/-may be received
in cash, too.
Respective departments will keep separate arrangements for receiving cheques from the above-
mentioned Govt. Bodies etc. at their own ends centrally. In other words, the Treasury Department will not
receive any cheque on account of taxes, fees and charges through their collection counters.
This order will take effect from 1st April 2007

Mpl. Commissioner's Circular No. 01 of 2007-2008. Dated : 03rd April,2007
It has been decided that all forms of the KMC (excepting tender-EOI forms, as may be decided from case to
case) will be made available to the citizens free of cost. One set of the forms has already been displayed on
the KMC website for free downloading by the citizens. As and when required, the departmental officers
concerned may help the citizens by giving one or two copies of the relevant forms to the citizens. Citizens
should be encouraged to photocopy the forms, to the extent required. Photocopied/handwritten/typed forms
will have same value and relevance. All officers of KMC will try to make the procedures for obtaining the
free forms easy. For some time now, the Central Record room will also keep the forms available for
distribution among the citizens.
Sd/ -Alapan Bandyopadhyay
Municipal Commissioner's Circular No. 09 of 2007-2008 . Dated: 23rd May,2007
Sub. : Delegation of Powers of Finance & Accounts Department.
In partial supersession/ modification and in partial consolidation of all earlier circulars/notices/ arrangements
with regard to the subject above , it is hereby ordered that the structure of the Municipal Commissioner’s
powers regarding various aspects of management of Finance & Accounts Department , will henceforth be as
mentioned below :
Activity Decision Tier Existing authority Proposed authority Remarks (if any)
Financial vetting For works/ Municipal Municipal Sanction, vetting and execution
of all files for supply of Accountant Accountant by Executive Engineer after
execution of materials obtaining administrative
works, supply of valued upto approval from concerned
materials and Rs.50, 000/- Borough Committee (in case of
other works Borough Integrated Works)/
Dy . Chief Engineer (for linear
technical functions), as
mentioned in Municipal
Commissioner's delegation
orders earlier.
[110]
Activity Decision Tier Existing Proposed Remarks (if any)

authority authority
For works/ Dy. CMFA Dy.CMFA Sanction, vetting and execution by

supply of has authority Dy. Chief Engineer for works/ supply
materials upto of materials valued from Rs.50,00/- to
valued from Rs.l,00,000/- Rs.1,00,000/-after obtaining adminis-
Rs.50,001/- to Addl. CMFA terative approval from the concerned
Rs.5,00,000/- has authority Chief Engineer, as mentioned in
upto Municipal Commissioner's delegation
Rs.5,00,000/- orders earlier.
Sanction, vetting and execution by

Chief Engineer for works/ supply of
materials valued from Rs. 1,00,00/- to
Rs.3,00,000/-after consulting the
M.M.I.C. concerned, as mentioned in
Municipal Commissioner's delegation
orders earlier. Sanction, vetting and
execution by Chief Engineer after
obtaining administrative approval
from the Works Committee and after
consulting M.M.I.C. concerned for
works/ supply of materials valued
fromRs.3,00,00/- to Rs.5,00,000/-as
mentioned in Municipal Commission
-er's delegation orders earlier.
For works/ Spl. CMFA Addl. Administrative approval by Mayor

supply of CMFA through Municipal Commissioner.
materials
valued from
Rs. 5,00,00/- to
Rs.l 5,00,000/-
For works/ Spl. CMFA Spl. CMFA Administrative approval by Mayor

supply of through Municipal Commissioner.
materials
valued fromRs.
15,00,00/- to
Rs.25,00,000/-
[111]

authority authority
For works/ CMFA CMFA Administrative approval through

supply of Municipal Commissioner by Mayor
materials for works/ supply valued upto Rs. 50
valued above lakhs;by MIC for works/ supply
Rs. 25,00,000/- valued Between Rs. 50,00,00/- to Rs.
5 crores; and by Corporation for
works / supply valued above Rs.5
crores.
Passing of Value of bill Municipal Municipal

bills upto Rs. Accountant Accountant
1,00,000/- upto
Rs.50,000/-
and
Dy. CMFA
above Rs.
50.000/-
Value of bill Dy. CMFA Addl.

above CMFA
Rs1,00,000/-
Excent final
bills of the
works where
total cost of
works exceeds
Rs. 5 crores
Final Bills of
the works
where total cost
of works
exceeds Rs. 5
crores
Verification of Municipal Municipal Dy. CMFA to arrange to furnish

revenue Accountant Accountant monthly reports to CMFA through
collection by Under the Addl. CMFA and Special CMFA .
Treasury direct
Counters and supervision
different of the Dy.
departmental CMFA
collection concerned .
counters
[112]

authority authority
Concurrence For all category Addl. CMFA

for of staff
reimbursement
of LTC bills of
staff of K.M.C.
Vetting of Rates are not Municipal Pre-audit by

demand fixed as per Accountant Municipal
calculation schedule and Accountant
carried out by fees are above before issue
Building Rs. 5 Lakhs and of Demand
Department for below Rs. 1 Notice
Building Plan crore
Fees
Rates are not Municipal Pre-audit by

fixed as per Accountant Municipal
schedule and Accountant
fees are above before issue
Rs. 1 crore of Demand
Notice. Post-
audit by Dy.
CMFA
All other cases Municipal Post-audit
(i.e. cases where Accountant by Municipal
rates are fixed as Accountant
per schedule or
cases where rates
are not fixed but
fees are equal to
or below Rs. 5
Lakhs)
Issuing of Dy. CMFA Dy. CMFA

Form 16 to
K.M.C. staff
Except where
tax is nil
Cheque Cheque value Two Two

signing upto Rs.l cr. Signatories: 1. Signatories: 1.
authority Any one of the Any one of the
Dy. CMFAs Dy. CMFAs
2. Addl. 2. Addl.
CMFA/ SpL CMFA/ SpL
CMFA/ CMFA/
CMFA CMFA
[113]

authority authority
Cheque value Three Two

more than Rs. 1 Signatories: 1. Signatories: 1 .
cr. Any one of the Any one of the
Dy. CMFAs 2. Dy . CMFAs/
AddL CMFA AddL CMFAs
3. Spl 2. Spl CMFA/
CMFA/ CMFA.
CMFA or any
one of the Dy.
M.C’.s or Mpl.
Secretary or
Chief Eng. or
CMA&TP
Note :In each of the above cases , delegated sanctioning authority would exercise his/her power under over all
supervision office / her immediate superior . Further, C.M.F.A will be empowered to be delegated to the
officers of the Finance & Accounts department and will be empowered to recommend withdrawal of any of
the power from his sub-ordinate officer .
This has the approval of Mayor-in-Council in its meeting dated 18-5-2007.
Mpl. Commissioner's Circular No. 19 of 2007-2008. Dated : 30th August,2007
For quite some time past, officials of the Assessment-Collection Department of the Kolkata Municipal
Corporation have been noticing and facing various problems in sorting out issues relating to the residual
legacies of waiver schemes, adjustments., actions relating to dishonoured cheques, issuance of "no
objection" certificates etc.
After protracted deliberations and detailed examination at various levels, it has been decided that
reformed and simplified procedures could be adopted for addressing the problems mentioned above.
The details of the revision of procedures and principles are recorded in the annexure below. The
Assessor-Collectors and other officials in the department will henceforth be guided by the responses and
principles enshrined in the annexure .
With the issuance of this circular , all related circulars/guidelines/orders issued in connection with
those subject will stand cancelled .
The circular is issued on the authority of the approval accorded by the Corporation on 22.8.2007

[114]
Final MIC approved recommendations
Annexure to Municipal Commissioner’s Circular No. 19 of 2007-2008 dated Aug 30,2007
S. Description of the Issue Order

NO. (After approval of Corporation
dated 22-08-2007)
I. ADJUSTMENT & REFUND

1. Original Receipts are submitted but
K.M.C does not have adequate
confirming records.
a. The assessee holds the original If an assessee presents a purportedly original

receipt for cash /Pay order (P.O.) / receipt (which, prima facie, does not
Draft payment but K.M.C cannot immediately appear to be fake), then in case
verify the receipt of amount through of cash / Pay Order (P.O.). / Draft payments,
D.P.C records (in case of PD Bills) the receipt may be taken at face value and the
or premises ledger (in case of F /S benefit of doubt may be given to the assessee.
and arrear bills) or Suspense Account
register (in case of suspense deposits). Each Assessor-Collector will maintain
separate ward-wise (computerized / hard
copy) registers for such adjustment records.
These registers will be subject to regular
checking by the IFU concerned.
Additionally, photocopy of the receipt and the

updation data should be referred to C.M.A for
audit and further follow-up actions/ as may be
required in the suspected cases of defalcation.
b. The payment is made by cheque The benefit will go to the assessee after
and assessee has the original receipt consulting Dishonoured Cheque Register"
as well as Bank Clearance Certificate and updation of records. Finance and Treasury
or Pass-Book entry, but K.M.C does departments will be informed accordingly for
not have records available for updation of their records, as may be required.
verifying such payment.
c. The payment is made by cheque and Assessment-Collection department should

assessee has the verify with their Dishonoured
[115]

NO (After approval of Corporation
dated 22-08-2007)
original receipt but does not have Cheque Register first. Then reference may be
Bank Clearance Certificate or Pass- made by the concerned Assessor-Collector to
Book entry, and KMC also does not the Treasury for clearance with respect to the
have records available for verifying payment (encashment). If confirmation is
such payment obtained, adjustment may be allowed.
If none of the two departments is able to either

confirm or deny the honour of the cheque,
then the matter may be referred to the Tax
Grievance Redressal Committee (vide below)
for case-to-case decision.
2. Photocopy of the receipt is submitted
a. The assessee holds the photocopy of Adjustment may be allowed.
the receipt for cash/Pay order (P.O.)
/ Draft payment and K.M.C also has K.M.C records will have to be relied upon and
computerized and / or other records mere non-availability of the original receipt at
to verify such payments. the assessee's end should not be considered as
a handicap for the assessee. However, the
receipt number should be recorded in K.M.C's
computerized database and it should be noted
that this record has been updated (adjustment
made) on the basis of a photocopy.
b. The payment is made by cheque and As in 2(a) above

assessee has the photocopy of the
receipt as well as Bank Clearance
Certificate or Pass Book entry, and
K.M.C also has records available for
verifying such payment
c. The payment is made by cheque and As in 2(a) above

assessee has the photocopy receipt but
does not have Bank Clearance
Certificate or Pass Book entry, but
K.M.C has records available for
verifying such payment.
d. The assessee does have the photocopy Utmost efforts will be made to re-check the
of the receipt for cash/Pay order(P.O.) records of both the Assessment-Collection
/ Draft payment but K.M.C does not department and the Treasury department to
have computerized and / or other check the veracity of the claim. This searching
records to verify such payments. effort for K.M.C's record should not exceed
one week's time frame.
[116]

dated 22-08-2007)
In case no confirmation is available from
either of the two departments, then normally
adjustment will not be allowed; persistent
claimants may be advised to approach the
Tax Grievance Redressal Committee.
e. The assessee has the photocopy of As in 2(d) above. The searching effort for
the receipt for cheque payment, but K.M.C's record should not exceed one
no Bank Clearance Certificate or week's time frame.
Pass Book entry, and KMC also does
not have computerized and / or other Further in case of persistent claimants,
records to verify such payments. reference could be made to the bank
concerned.
3. Neither original nor photocopy is

submitted by the assessee and KMC also
does not have any confirming record
a. FIR has been lodged without original Adjustment will not be allowed.
or any photocopy
b. No FIR has been lodged and the Adjustment will not be allowed.
assessee does not hold original /
photocopy receipt.
c. No original / photocopy payment Adjustment will not be allowed.
receipt available with the assessee but
the assessee submits an Indemnity Bond
claiming payment.
4. Neither original nor photocopy receipt is
submitted by the assessee nor is there
any confirming record at KMC, but there
are corroborative / circumstantial
evidences indicating payment.
a. The assessee does not hold the If the assessee can submit Bank Clearance
original/photocopy receipt but holds Certificate in case of cheque / pay Order
Bank Clearance Certificate in case of (PO) / Draft payment and if the relevant
cheque payment. quarterly demand amount is exactly equal to
the cheque / Pay Order (PO) / Draft amount,
then adjustment process may be initiated,
provided the cheque number quoted is pre-
verified to have not been included in the
dishonoured cheque register, adjustment will
be allowed after getting it vetted by
[117]
S Description of the Issue Order

No (After approval of Corporation
dated 22-08-2007)
the Finance & Accounts department
b. The Assessees paid PD Bill through as in 4(a) above
cheques which were dropped by them in
the Cheque drop - box maintained by the
Treasury Department but did not receive
any payment receipt. However they hold
authenticated Bank Clearance
Certificate showing that they have paid
the amount
5. In some cases, where for any reason On presentation of the original / photocopy
both PD and Fresh Bills for the same of the payment receipt along with the Bank
period and on the same annual value Clearance Certificate for cheque payment,
were issued and the assessee paid any the other bill vis-a-vis demand may be
one of the bills in full, arrear demand deleted if both the bills were for the same
appears in the LOI with respect to the period demand. For any kind of cancellation
other bill for the same period. What or deletion of either of the two bills, the
should be done in such cases? wrong bill should be cancelled.
6. If system records show payment If computerized receipt number is available,

against any quarter and assessee does and matches with demand against which
not have any receipt (original/ payment was made, adjustment may be
photocopy) or bank clearance allowed. Payment of P.D. Bills may be
certificate. What will be done in such checked with DPC and if records are
cases? available, payment may be considered with
or without receipt or bank clearance
certificate.
In all other cases, the matter may be referred

to Tax Grievance Redressal Committee.
7. Suspense account related

a. Questions as in the case of current / The answers provided in the case of the
PD bills / Arrear bills above in current / PD bills / arrear bills above will be
sections 1(1), 1(2), 1(3), 1(4) applied, mutatis mutandis, with the special
observation that letters communicated in
Form A-146 will not be, ipso facto,
acknowledged as appropriate and proper
receipts, unless these are cross-checked with
treasury data. In case of grey areas, the
matters may be referred to the Tax
Grievance Redressal Committee
b. Payment entry for a particular From manual records with dated signature of
quarter is available in the computer official, it should first be ascertained whether
system's Suspense A/c but the it is a case of wrong entry in the computerized
assessee has no
[118]

dated 22-08-2007)
Receipt (original / photocopy ) suspense account. If so, then these cases

should not be considered and the payment
status may be deleted-from the system with
appropriate documentation and approval
from Assessor-Collector. This is only
applicable to the system's Suspense account
entries for the period when FoxPro based
system was operational.
If authentic (manual) records corroborate the
payment, then adjustment may be allowed
after approval from Assessor-Collector.
II NO OUTSTANDING CERTIFICATE
(NOC) / LETTER OF ADJUSTMENT
1. Erroneously NOC has been issued but The assessee should be requested for the
subsequently outstanding dues were payment receipt against
detected in KMCs book of record. The which outstanding dues remain in KMC
assessees are claiming that as NOC has books. If they fail to produce the appropriate
been issued they are not liable to clear the payment receipts, they should be requested
arrear taxes. to clear the outstanding dues.
[Treatment of payment receipts may be as
per I (1), I (2), I (3) or I(4)]
In case the assessee is not in a position to
produce the original receipts in support of
payment, the matter may be referred to the
Tax Grievance Redressal Committee on a
case-to-case basis.
To elaborate and clarify, while benefits of
doubt may flow to the assessees as per
formula devised in Section I, mere
possession of an otherwise non-confirmable
NOC will have no additional presumptive
value.
2. Letter of adjustment has been erroneously Adjustment may be made on the basis of:
issued to the assessee but actually the a. Original receipt(s)
adjustment has not been given effect to. b. Photocopy of the payment receipt(s) in
case of cash/PO/ Draft payment, if original
receipts are not available, after Treasury
[119]

dated 22-08-2007)
clearance and checking applicable departm -
ental records.
However, if neither the photocopy nor the

original copy is available then the matter
may be put up before the Tax Grievance
Redressal Committee
III TRANSFER OF PRO RATA SHARE
TO CHILD ASSESSEE
1. Sometimes parties intending apportion - Such transfers may be allowed only after
ment are informed to pay pro- rata arrear both demand and payments are transferred to
tax with respect to their portion and S/A the child assessee,after verifying the relevant
receipts are issued in their favour on documents on the basis of which pro-rata
payment, but such payments are made payment was made.
against mother assessees. Should the
payment be transferred to child assessee In case the original receipt is held by the
after generation of child assessee mother assessee then consent from mother
number? assessee is required.
IV DISHONOURED CHEQUES
1. What to do in cases where the assessee As the assessee / premises cannot be traced,
number / premises number has not been a list of such cases should be prepared. In all
mentioned on the reverse of the cheque such cases CMFA & CMA together will sign
that has bounced, and KMC data may or toward necessary reversal entries in the
may not show the payment as having KMC book of accounts without any further
reference upward.
been made?
Additionally, in these cases, all efforts to
trace the assessee / premises through
Bank, or KMC records have failed.
2. Where the assessee number has been

mentioned on the reverse of the cheque,
and the assessee / premises is known and
traceable. What should be done where
a. For very old cheques, where premises

have been sold out.
b. The mother assessee has been

apportioned into many smaller units,
For such dishonoured cheques mentioned in
c. The promoter has submitted (a) & (c), entries in KMC books should be
the cheque prior to development of reversed to indicate the (dishonoured)
cheque amount as unpaid / outstanding
the property.
against the premises. The same should be
presented to the present assessees as LOI.
[120]
Description of the Issue Order

s (After approval of Corporation
No dated 22-08-2007)
In case of (b), where the mother assessee has
been apportioned into multiple assessees, the
outstanding dues should also be apportioned
among the present assesses.
3. 3 .In cases of bounced cheques where a. When the total outstanding dues have been
assessee numbers are present and KMC cleared by the assessee, including the
can locate the quarter in which it was dishonoured cheque amount, necessary
given, the A&C department has passed entries of subsequent payment should be
reverse entry in the computer system, made, the dishonoured cheque register
deleting the payment status and the updated and due intimation to treasury
demand for that particular quarter is department be given and the dishonoured
recorded in the LOI. What should be cheques be returned to the party.
done where:
a. Assesses have cleared their b. As a reversal entry has already been passed
outstanding liabilities through this LOI. and demand has been generated through
LOI, the dishonoured cheque register should
b. The assessee did not clear the out- be updated accordingly and the treasury and
standing dues. F&A Department to be intimated. The
dishonoured cheque is to be retained till the
outstanding amount is cleared by the
assessee.
4. In case of a suspense account deposit, Same as in IV. 3 (a) and (b).
where the exact date of payment has
been located, the reversal entries should In addition, in both the cases suspense
be passed cancelling the payment status. account register should be updated with all
In some of these cases: details.
a. Assesses have cleared their outstanding
liabilities through this LOI.
b. Assessees did not clear the
outstanding dues.
5. Whether CMFA's Circular Nos. VII/ 18 With generation of fresh LOI, interest and
of 1991-92 dated 12 August, 1991 or penalty, as applicable, is automatically taken
XIV of 2002 dated 19 September 2002 into account. So, additional interest may not be
should prevail in case a fresh LOI has insisted upon. All CMFA's relevant circulars
been generated indicating the principal, be modified accordingly.
interest and penalty after a cheque is
being dishonoured?
6. In cases wherein the reversal entry for a The assessee will have to produce the original
dishonoured cheque has been passed and receipt which should be cancelled / defaced
LOI has been generated but the assessee and the dishonoured cheque amount paid is to
pays only the dishonoured cheque be deposited in suspense account against issue
amount which is less than the total LOI of fresh receipt. The cheque is to be returned
demand, should we return the cheque to the assessee when the full payment is
[121]

dated 22-08-2007)
after we accept the dishonoured cheque received with proper noting in the
amount in suspense account? . dishonoured cheque register and suspense
register with intimation to the Treasury
department.
V WAIVER.
1. The assessee paid part amount reflected Yes, Interest and / or penalties should be
in the Waiver LOI, Should interest and charged,
penalties be charged on such
outstanding or should waiver be given in
such cases?
2. During the Waiver period, the pro-rata Interest and penalties will be charged on
share-holders were asked to pay their the defaulting pro-rata shareholders who did
pro- rata share of tax and that payment not make timely & full payment of his/ her
was duly made by some of them. In such dues. Waiver benefit should be extended
cases, how shall we treat the defaulting to the compliant pro-rata shareholders.
pro-rata shareholders?
And However, in case finer complexities of quasi
How shall we treat the compliant share judicial nature evolve from out of these
holders? anomalies, then the same may be referred to
the Tax Grievance Redressal Committee.
3. Demands were presented to the assessee

not considering the suspense account
deposits. What should be done in such
cases where:
(a) The assessee paid the residual (a) In cases where the assessee paid the
(total waiver demand minus suspense balance amount in full, the waiver benefit
deposit) demand in full. should be allowed and necessary adjustments
should be made.
(b) The assessee paid the residual (b) In these cases, waiver benefits will not be
(total waiver demand minus suspense allowed.
deposit) demand in part.
4. During waiver scheme, on correct In cases where the cheque was honoured on
waiver demand, the assessee paid second occasion when KMC presented the
full amount in cheque and the same to the bank, the benefit may be given to
same was returned by the Bank. the assessee.
Thereafter, the cheque was presented
[122]

dated 22-08-2007)
again and was honoured by the Bank
subsequently during the waiver period.
5. The assessee paid entire amount The assessee may be asked to pay the
reflected in the Waiver LOI within the additional dues (without interest and penalties)
waiver period but later it was detected as per the provisions of the particular Waiver
that the LOI did not cover all Scheme in question. As per the earlier Scheme
outstanding dues under the waiver only those assessees who will undertake to pay
period. Should interest and penalties be the entire amount at one go would be eligible
charged on such outstanding or should to get this benefit.
waiver be given in such cases?
In fact, as has been practised in piece meal
manner on earlier occasions also, KMC should
ideally own up its ethical liability and allow
fresh presentation of such demands, which, in
turn, would enable the assessee to get the
benefit of rebate also (in addition to the
benefit of defector waiver of interest and
penalty).
However, it should be clarified that this

benefit would accrue to only those assesses
who had actually applied for being included in
the waiver scheme and had solicited demand
details in writing.
6. If it is found that the calculation of the The generic principle is that in all cases where
total waiver demand was right but the the genesis of mistake is within the KMC,
calculation of the pro-rata share burden KMC should own up the liability and extend
was wrong, then what should be our the waiver benefits to the pro-rata shareholder
approach to the pro-rata shareholder? concerned by applying the principle
mentioned in serial V (3) of recommendation,
mutatis mutandis; but if the mistake is
triggered or caused by wrongful submission of
information from the shareholder's end, then
such benefit will not accrue to the shareholder
concerned.

benefit would accrue to only those assessee
details in writing.
In case finer complexities of quasi judicial

nature evolve from out of
[123]

dated 22-08-2007)
these anomalies then the same may be
referred, to the Tax Grievance Redressal
Committee.
7. If it is found that the demand reflected in Again the same generic principle as narrated
the Waiver Report against the mother in serial V (3) of the recommendation is
assessee is wrong, then what should be invoked, provided the assessee concerned
done?
shows relevant and authentic documents
indicating that he had lodged the protest
during the waiver period and the office also
satisfies itself that the same protest letter was
duly entered in the office record.

benefit would accrue to only those assessee
details in writing.
8. It was pointed out by the assessee that Waiver benefit should not accrue.
waiver LOI was higher than the actual
demand due to insertion of demand which
was already paid for, which may have
occurred due to some pending adjustment
which was not incorporated in the waiver
LOI. The assessee, in writing, declined
(within the waiver period) to pay the
faulty demand.
9. a) When demand was placed a certain a) Waiver adjustment to be allowed.

amount was lying in the Suspense
Account. The party paid the balance
amount (i.e. difference of the demand
amount and the amount lying in the
Suspense Account) during the waiver
period.
b) In some cases there remains negligible b) Adjustment be allowed.

short or excess amounts which are less
than a rupee.
[124]
Mpl. Commissioner's Circular No. 20 of 2007-08. Dated: 31st August,2007
Municipal Authority has approved the guide-line for allowing exemption of property tax of enlisted Heritage
Buildings u/s 425K of K.M.C Act 1980 (Amended) on certain conditions. The General Conditions for
Exemption of Property are as follows :
1. Property tax may be exempted for Grade - I Buildings.

[Grade -I : No external change will be permissible. Use of the building should also be
compatible with the category of the heritage building.]
2. Property tax may be exempted for Grade - II Buildings subject to that no new construction has
been made after introduction of CHAPTER - XXIIIA (PRESERVATION AND
CONSERVATION OF HERITAGE BUILDINGS) in the KMC Act 1980 (Amended) i.e. after
22/12 /1997.
[Grade -II : Same as Grade-1 for the heritage building. But new construction may be
allowed in the open land within the premises in compatible manner with the heritage
building. In no case new construction should obstruct the view of the heritage building.]
3. Any renovation / restoration / repairing / addition & alteration / modification should get prior
approval of Heritage Conservation Committee and the work should be done under supervision
of an Empanelled Conservation Architect.
4. The building is maintained in a very good condition keeping the original facade intact.
5. The building should be either an institutional building or a residential building without having
any commercial activity. In future the premises would not be let out for any commercial
purpose. Details of earning as well as the expenditure for maintenance of the building from the
heritage property has to be furnished along with the application.
6. The exemption in property tax will be allowed for one 'General Revision Cycle' as maintained
by Assessment Department of The Kolkata Municipal Corporation. It may be continued further
for next 'General Revision Cycle' after satisfaction of the Heritage Conservation Committee
regarding maintenance of the Heritage Building as well as compliance of the requisition as
mentioned herein.
7. Generally no hoarding or signage should be displayed save and except one signage for
identifying the property.
8. One plaque has to be erected in a position suitable for public viewing, depicting the Heritage
value of the property as per design and guideline of Kolkata Municipal Corporation.
9. Applicant should allow visitor to appreciate the interior of the building as well as the artifacts if
available thereto. In case of a private residential building a mechanism may be adopted by
means of visitor's fee or ticket at a reasonable rate to regulate the visitor for at least a portion of
a building and / or a specific time period keeping the privacy of the residents.
10. Any change of use will require prior approval of Heritage Conservation Committee.
11. In case of a multi ownership property or in case of a partitioned property, all the owners or co-
sharers of the heritage property has to apply jointly.
12. There should not be any arrear tax and tax exemption should take effect from current quarter of
tax cycle. No retrospective claim should be entertained.
13. The Kolkata Municipal Corporation has the right to revoke the exemption of the property tax if
there be any violation of the aforementioned conditions.
[125]
The Prescribed format of the application form to be filled up by the owner(s) of Heritage Building is
enclosed in Annexure - I. The flow diagram for processing the application is enclosed in Annexure- II.
Respective departments will process the application as per procedure as delineated in the annexure. The
Circular issues with the approval of Mayor-in-Council in its meeting dated 03/08/2007 (Item No - M-
74.4)
Enclosure : Annexure - I, Annexure - II

Annexure-I
of Municipal Commissioner's Circular No : 20 of 2007-08, Dated : 31/08/2007
Kolkata Municipal Corporation, Project Management Unit
48. Market Street, 4th Floor, Kolkata - 700 087
Ph : 0332252 1721
Application form for exemption of property tax for Heritage Building u/s 425k of K.M.C Act, 1980
1 Premises Number :
Assessee Number :
2 Ownership Details :
3 Do you have any other structure other than the
Heritage Building within the premises? :
4 When the Building was last restored / repaired? :
5 Did you take any professional help during past
restoration / repairing ?
Name the Conservator Architect / professional. :
6 What is the present use of the Heritage Building.
(Residential / Commercial / Assembly / Institutional /
Mercantile / Educational) :
7 Do you let out any portion of the Heritage Building?
(Yes / No)
Give the use of the rented portion (Residential /
Commercial / Assembly / Institutional / Mercantile). :
8 How much you earn from the Heritage Building? :
9 How much you spent for restoration in last five years :
10 Do you allow public to see the interior of the
Heritage Building? (Yes / No) :
11 Will you allow the entry of the public in future?
(Yes/No)
Will you keep any restriction? (Yes / No)
If yes describe how? :
12 What is your expectation in regard to exemption of
property tax? (Full / Half) :
Name :
Address:
Ph. No :
(Use capital letter.)
Declaration : All the information given above are true to my knowledge. Before filling up of the application
I have gone through General Conditions for Exemption of Property Tax u/s 425K of KMC
Act,1980 and I will abide by the condition as mentioned thereto.
Date :
Place : Signature of the applicant (s)
[126]
Annexure-lI
of Municipal Commissioner's Circular No . 20 of 2007-08 Dated : 31/08/2007
Flow diagram for the disposal of Application Form for exemption of property tax for
Heritage Buildings u/s 425K of KMC Act 1980
Applicant will submit application to the Director General

Project Management Unit
48 Market Street, Kolkata - 700087
Ph.-2252 1721,9830324310
Office of the DG(PMU) will scrutinize the application and No Reject the
check whether the applications is compatible with the application
conditions.
Yes
Reject the
Application
Assessment Department to confirm that no arrear tax is due Yes through the
against the premises and return to the Office of DG(PMU) Office of
informing the property tax structure , ownership etc. DG(PMU)
NO
DG(PMU) will place the proposal before Municipal No

Commissioner / Hon'ble Mayor approval to place the matter in Reject the
the meeting of M-I-C. application
YES
No
The matter will be placed in the meeting of M-I-C for approval. Reject the
application
YES
The matter will be placed in the meeting of Corporation for

approval.
An agreement will be executed as prepared by the Law

Department between the Owner(s) of the Heritage Building
and the Kolkata Municipal Corporation [Joint Municipal
Commissioner (General)].
The resolution of the Corporation will be communicated to

Assessment Department for incorporation of the property tax
exemption in the Assessment Register. Office of the DG(PMU)
will maintain a separate register of exempted properties.
Application forms along with the original agreement will be

sent to Central Records for archival
[127]
Department of Environment
‘G’ Block, ( 2nd Floor)
Writers Buildings , Kolkata 700 001
No. EN/ / 9 5 9 /IC-1O/2007 Dated: 08th October,2007.
STATUTORY CIRCULAR
In view of a High Court case and in pursuance of the submissions and queries from the different
organizations, the Department of Environment constituted a Committee for ‘determination of the nature of
the embankment of water bodies' in the State of West Bengal on 21st. June, 2007, involving the
representatives of the Kolkata Metropolitan Development Authority, Kolkata Municipal Corporation,
Institute of Environmental Studies and Wetland Management, West Bengal Biodiversity Board, West
Bengal Pollution Control Board, Department of Environment and different experts and social activists and
the said Committee submitted a report before the Department of Environment on 3rd September, 2007.
2. After careful consideration of the recommendations of the Committee and taking into consideration the
records kept and maintained by the Department of Environment and in exercise of the powers conferred
under Section 24 of the Water (Prevention & Control of Pollution) Act, 1974, all Municipalities, Zilla
Parishads, Public Works Department, Corporations, Irrigation Department, KMDA, East Kolkata Wetland
Management Authority, any industrial unit or any individual, being owner of a pond, should maintain the
following guidelines for "determination of the embankments of water bodies. These are the following
guidelines :-
i. Maintaining the natural slope by driving sharp aged bamboos preferably diagonally or straight into the
ground along the edges of ponds. The bamboos should be driven in such a manner that the natural slope is
maintained.
ii. Iron nets should be fixed with the bamboos. The purpose of the netting is to protect the brick chips and
soil from slipping to the water. The nettings should be made inside the water bodies a couple of feet away
from the edges.
iii. The gaps thus created between the edges of the pond and the nettings should be filled with brick chips,
and earth.
iv. The newly formed earthen slope of the embankments should then be seeded with soil binders like grass
and other wetland vegetation and plantation of trees. This vegetation will hold the natural embankment and
will last for 10 to 15 years.
v. To protect the water bodies from encroachments, erection of any boundary brick wall around a pond
should not be undertaken. These boundary walls deny the free movements of the amphibians to and from
water and land. The wall also prevents the surface run off to come to the pond. Without the surface run off a
pond cannot survive. The boundary walls around a pond also cause water logging in the neighbouring areas
of the pond.
Instead of boundary walls, fencing may be fitted. In any case the fencing should be fixed in such a manner
that surface runoff and side seepage of water body should not be obstructed from coming into the pond and
amphibians and other aquatic animals of the water body can move freely to and from the water. The gapping
between the fencing rods should be wide enough. Barb wires fitted in poles will be a better option.
vi. In extremely isolated cases i.e. on a road side where heavy traffic plies and thus where natural method
cannot be undertaken, a trench should be dug some 6-10 feet or more behind the pond and a brick wall be
erected. This wall always should be below the ground level, and should not be raised above the surface.
[128]
Note :- Where sal or eucalyptus piling is undertaken it should be kept into consideration that no cut-drum sheets or tin plates are
fitted with the bullahs as these tin-sheets separate the land and water. This separation of land and water is very unhygienic for the
water body and the areas according to scientists.
vii. Illumination of heavy lights need to be avoided and pedestal lights or duly covered tube lights may be
installed, which will illuminate the foot-paths and the buildings and not the trees.
viii. Waste materials should not be dumped in bank of the water bodies in any manner.
3. Public Works Department, Irrigation, Commissioner of the Municipal Corporation, Executive

Officers of the Municipalities, Secretary of the Zilla Parishad, Chief Executive Officer of K.M.D.A.,
President of different Chamber of Commerce and Industries, are requested to circulate the aforementioned
statutory guidelines through their offices for wide compliance so that the aforementioned guidelines may be
adhered to by all concerned.
4. In case of violation of the aforementioned guidelines in respect of "determination of the nature of

embankment of the water bodies”, Department of Environment, West Bengal Pollution Control Board and
other statutory authorities will take necessary actions in accordance with law against the violators.
By Order,
Sd/- M. L. Meena
Secretary to the Government of West Bengal.
Department of Environment

WRITERS BUILDINGS: KOLKATA
NOTIFICATION
No. 559/MA/O/C-4/1A-1/2004. Dated, Kolkata, 7th Day of November,2007
In exercise of the power conferred by sub-section (1) of section 600, read with sub-section (1) of section 174
of the Kolkata Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980) ( hereinafter referred to as the
said Act) , the Governor is pleased hereby to make, after previous publication as required by Sub-section (1)
of section 600 of the said Act, the following rules :
The Kolkata Municipal Corporation ( Municipal Valuation Committee ) Rules, 2007

CHAPTER - l
Short title and commencement
Short title and 1. (l) These rules may be called the Kolkata Municipal Corporation
commencement ( Municipal Valuation Committee) Rules , 2007.
(2) They shall come into force on the date of their publication in the Official
Gazette .
2 (l) In these rules, unless the context otherwise requires-
Definition
(a) “the Act” means the Kolkata Municipal Corporation Act , 1980 (West
Ben. Act LIX of 1980) :
(b) “member” means the member of the Municipal Valuation Committee appointed by the State
Government under sub-section (l) of section 174 of the Act :
(c) “Municipal Valuation Committee” means the Municipal Valuation Committee constituted under
clause (a) of sub-section (l) of section 174 of the Act :
(d) “Section” means a section of the Act .
[129]
(2) Words expressions used in these rules but not otherwise defined shall have the same meaning as in the
Act .
CHAPTER II
Qualifications for appointment of members
Qualifications required 3. (l) Qualifications required for appointment of the

for appointment of members of the Municipal Valuation Committee, other
members. than the Municipal Commissioner, small be as follows-
(i) One member shall be a person who is or has been an officer to the Government of West Bengal
having a rank not below the rank of the Joint Secretary;
(ii) one member shall be a person who is or has been an officer in the West Bengal Audit and
Accounts Service, and having a rank not below the rank of the Chief Municipal Auditor of the
Corporation, or an officer of the West Bengal Audit and Accounts Service with an experience
of not less than Sixteen years in that service;
(iii) one member .shall be a person who is an economist or statistician of repute
(iv) one member shall be a person who is or has been a Chartered Accountant;
(v) one member shall be a person who is an expert in taxation and valuation issues ;
(vi) one member shall be an expert in the field of Law, Urban Governance, as may be determined by
the State Government;
(2) The Chairman of the Municipal Valuation Committee shall, from amongst the members, nominate a
member to be the Member Secretary of the Municipal Valuation Committee.
CHAPTER III
Terms and Conditions of members of the Municipal Valuation. Committee

4.(1) The members of the Municipal Valuation Committee
Tenure of the members. shall be appointed for a period of two years from the date of the
constitution of the Municipal Valuation Committee:
Provided the State Government may, for reasons to be recorded in writing, extend the term of any or all the
members of the Municipal Valuation Committee for a further period upto five years from the date of the
constitution of the Municipal Valuation Committee. Member of the Municipal Valuation Committee shall
hold office until .
(a) the term of office of the members of the Municipal Valuation Committee expires or
(b) he resigns his office by writing under his hand addressed to the Chairman of the Municipal Valuation
Committee and his resignation is accepted by the State Government in which case the resignation shall take
effect from the date of its acceptance or
(c) he is removed from office by an order of the State Government, if the State Government considers,
(i) that he has misappropriated the power of his offices or

(ii) that he has been transferred to such a posting from which it shall not be possible for him to act
as a member or
(iii) that he has been adjudged of unsound mind by a competent court of law, or
(iv) that he has been elected to the Corporation or any other Municipality or the Panchayat, as the
case may be.
Explanation:- For the purpose of this rule, ‘Municipality’ has the same meaning as is defined in
clause (e) of article 243P of the Constitution of India .
[130]
(3) In case of occurrence of any vacancy in the post of any member, due to resignation, removal or
otherwise, the State Government may appoint a new member to fill in the vacancy, and in such cases the
member shall continue to hold office for the remaining period of the term of his predecessor .
5. The members of the Municipal Valuation Committee, who are not in the employment of the
Government, shall get the honorarium, allowances and
Honorarium and allowances other perquisites from the Fund of the Corporation at such
For the members. rates as may be determined by the Mayor-in-council of the
Corporation .

Jt. Secy. to the Govt, of West Bengal .
07.11.07
Mpl. Commissioner’s Order of 2007-2008. Dated: 29th January,2008
Re:- Deposit of Rs. 200/- as balance amount in simple mutation cases where suo–motu
Mutation-apportionment has been done in the concerned division.
It is being seen in the one day mutation counter that simple mutation applications in so many
numbers are being deposited by persons whose mutation apportionment cases were done in the concerned
divisions on Suo-Motu basis . In all these cases, simple mutation fees of Rs. 100/- have been deposited and
mutations are being granted accordingly .
In the cases, which are brought into the notice of the under-signed, parties are being asked to
deposit another Rs. 200/- considering the entire case as Mutation – apportionment for which Rs. 300/- is
payable.
In order to ensure such revenue, it is requested that a general order may please be issued in such
type of cases .
Lastly it is also urged upon to ratify the directions already given in this regard.
Sd/-Chief Manager (Revenue). Sd/-A/C South. Sd/- S.L. Mukherjee.

27.01.07 22.01.07 Dy. A/C (South)
20.01.2007
Sd/-Alapan Bandyopodhyay
28.01.2007
Mpl. Commissioner's Circular No. 44 of 2007-2008. Dated : 07th February,2008
In continuation, confirmation as well as crystallization of earlier arrangements and circulars, it is hereby

further directed that the Building Department of the Kolkata Municipal Corporation must, without fail, insist
on tax clearance certificates from the Assessor-Collectors before sanctioning building plans and before
issuing completion certificates as well as occupancy certificates.
The above insistence on tax clearance certificate must be ensured in case of allowing additions and
alterations also.

[131]
Citizen's Charter Series-5
Municipal Commissioner’s Circular No, 48 of 2007-2008 Dated : February 16,2008
Sub : Citizen's Charter - Assessment-Collection Department, K.M.C
The Kolkata Municipal Corporation has resolved to adopt for itself, and present to the citizens at large, the following citizen's charter for the Assessment-
Collection Department with regard to the services that the said department provides to the citizens.
The Assessment-Collection Department will ensure that the citizen's charter is prominently displayed in every office of the Assessment-Collection
Department for the citizens benefit. They will also ensure that this is given in website of K.M.C.
SI. Specific Service Application Total Documents to be submitted with application Application Time limit For Contact for
No. Sought Procedure Fees Submitted To for inquiries complaints/
Payable providing the contact suggestions
Service
1 Simple Mutation
a) Mutation due to A42 Form Rs.l 00 • 'No Outstanding Certificate (NOC) from Assessment- The designated 7 working Deputy Assessor-
succession duly filled up Collection Department counter for days Assessor- Collector
(intestate/ mutation of the Collector concerned
testamentary) Additional documents for Intestate - Assessment- concerned
Collection office
• Affidavit (sworn before Notary Public or executive/ concerned
judicial magistrate) of heirship specifically mentioning
municipal premises number and assessee number
• Death certificate of the Recorded Owner (RO) and
other legal heirs (where applicable) in original. In case
of death outside KMC jurisdiction, attested photo copy
of death certificate will be accepted
Additional documents for Testamentary -
• Certified copy or photo copy of Probated Will duly

attested by a Group-A government Officer/ Notary
[132]
No Sought Fees for complaints/
Procidure
Payable
Submitted To providing the inquiries
contact suggestions
Service
Public/ Category 'A’ KMC officer/ College principal(s) /
University teachers / Public Sector Bank managers /
Postmaster (Death Certificate to be attached where ever
applicable).
b) A42 Form Rs 100 The designated 7 working Deputy Assessor-
Mutation of flats • 'No Outstanding Certificate' (NOC) from Assessment- days Assessor- Collector
registered under duly filled up Collection Department counter for
Collector concerned
Co-operative • Certified copy or photo copy (duly attested by group mutation of the concerned
Societies A Gazetted officer/ Notary Public/ Category 'A' KMC Assessment-
Registration Act officer/ College principal(s) / University teachers / Collection office
1973: under section Public Sector Bank managers / Postmaster) of concerned
178(2)(III)of documentary evidence showing the devolution of title
KMC Act 1980 from the recorded owner(s) as in the Assessment
register, e.g. Registered Deed of Conveyance
• Copy of resolution of the society accepting the
applicant as member of the Society along with
approval of the Assistant/ Deputy Registrar of the Co-
operative Societies towards such resolution, duly
certified by the Secretary/ Chairman of the Society
• Photo copy of share Certificate duly certified/attested
by the Secretary/ Chairman of the society showing
transfer of certificate in favour of the applicant
c) A42 Form Rs.100 The designated 7 working Deputy Assessor-
Mutation of flats duly filled up • 'No Outstanding Certificate' (NOC) from Assessment- days Assessor- Collector
registered under Collection Department counter for
Collector concerned
WB Apartment • Certified copy or photo copy (duly attested by group A mutation of the concerned
Ownership Act 1972 Government officer/ Notary Public/ Category 'A' KMC Assessment-
under section officer/ College principal(s) / University Collection office
178(2)(IV)ofKMC teachers / Public Sector Bank managers / Postmaster) concerned
Act 1980 of documentary evidence showing the devolution of
title from the recorded owner(s) as in the Assessment
register e.g. Registered Deed of Conveyance
• Instrument C of West Bengal Apartment Ownership
Act
d) Mutation due to A42 Form Rs 100 • Attested copy of Registered Deed(s) of Conveyance The designated 15 working Deputy Assessor-
transfer except duly filled up showing devolution from the recorded owner to the counter for days Assessor- Collector
Collector concerned
under Co-operative applicant mutation of the concerned
Societies • ‘No Outstanding Certificate' (NOC) from Assessment-
Registration Act Assessment- Collection Department Collection office
and WB Apartment • Documents mentioned under 1( b) and 1( c) above Concd.
Ownership Act wherever applicable.
[133]
SI. Specific Service Application Total Application Time limit For Contact for
No. Fees Documents to be submitted with application for providing inquiries complaints/
Sought Procedure Payable Submitted To the Service contact suggestions
e) Mutation of Wakf A42 Form Rs.100 • All documents mentioned in service no. l (a) The designated 4 months Assistant Deputy
property duly filled up • Clearance from Wakf Board counter of the Assessor- Assessor-
Assessment- Collector Collector
Collection office concerned concerned
concerned
f) Mutation of thika/ A42 Form Rs.100 • All documents mentioned in service no. l(a) The designated 4 months Assistant Deputy
bustee duly filled up • Clearance from Controller of Thika Tenancy (CTT) counter of the Assessor- Assessor-
concerned
g) Mutation of colony A42 Form Rs.100 • All documents mentioned in service no. l (a) The designated 4 months Assistant Deputy
duly filled up • Patta from Refugee Relief & Rehabilitation Department counter of the Assessor- Assessor-
2. Mutation cum A42 Form Rs300 • Attested copy of registered deed(s) showing devolution The designated 60 working Deputy Assessor-
separation duly filled up from the recorded owner to the applicant counter of the days Assessor- Collector
• Separation site plan ,duly signed by Licensed Building Assessment- Collector concerned
Surveyor / Architect and the applicant, showing Collection office concerned
• the mother premises concerned
• the premises to be separated and demarcated (to be
shown in different colors)
• the entrance to the individual plots
• the abutting road mentioning the road width
• the layout plan showing floor wise area of the
constructed buildings In case the land is vacant, the
same is to be shown and recorded with area
Road width of the street should be indicated
• Any other documents/ link deed supporting the
separation
. Duly filled up Proforma I of A42 form
• An affidavit in respect of payment of pro-rata share of
property tax i.e. Proforma II of A42 form
[134]
No. Sought Procedure Fees Submitted for inquiries complaints/
Payable To providing the contact suggestions
Service
3 Mutation cum A42 Form duly Rs300 • Attested copy of registered deed(s) showing devolution from The 60 working Deputy Assessor-
amalgamation filled up the recorded owner to the applicant designated days Assessor- Collector
• Duly filled up Proforma I of A42 Form counter of Collector concerned
• Affidavit in Proforma II of A42 Form the concerned
• Any other documents/ link deed supporting the Assmnt-
amalgamation Collcn.
• 'No Outstanding Certificate' (NOC) from office
Assessment- Collection Department is required for all concerned
the premises for which amalgamation is sought for
• Site plan duly signed by Licensed Building Surveyor/
Architect & applicants showing
• The different premises sought to be amalgamated
(each site and the total site are to be shown in different
colors)
• the entrance mentioning the road width
• floor layout plans for the construction area
• the area of each premises & the total premises
• land area and covered area.
• road width of the street
4 Mutation and A42 Form Rs300 • Attested copy of registered deed(s) showing devolution from the The 30 working Assistant Deputy
apportionment of duly filled up recorded owner to the applicant designated days Assessor- Assessor-
consolidated rate • Duly filled up Proforma I of A42 Form counter of Collector Collector
• Affidavit in Proforma Il of A42 Form the concerned concerned
• Copy of building plan (for which application is Assessment-
submitted) duly signed by Licensed Building Surveyor Collection
• In case of first time assessment, Possession Letter / office
Completion Certificate from building department Concerned.
• If completion certificate is not available photocopy of
the first meter reading is to be submitted by the
premises owner
5 Fixation of Plain paper Nil • Layout Plan/ Building Plan showing the measurement Office of 15 working Assistant Deputy
percentage application of the total area of the building and the portion of the Assessor- days Assessor- Assessor-
liability addressed to building under possession of the applicant Collector Collector Collector
of taxes Assessor- • Attested copy of registered deed(s) showing devolution from the concerned concerned concerned
Collector recorded owner to the applicant
concerned
[135]
Sl Specific Service Application Total Documents to be submitted with application Application Time limit for For Contact for
No. Sought Procedure Fees Submitted To providing the inquiries complaints/
Payable Service contact suggestions
6 Reconsideration of A 75 Form Nil • Tenancy agreement or lease/sub-lease agreement / last Office of 90 working Assistant Deputy
valuation due to duly filled up rent receipt. In case the payment is made through Assessor- days Assessor- Assessor-
change in cheque, bank clearance certificate is required. Collector Collector Collector
occupancy • ‘No Outstanding Certificate' (NOC) from Assessment- concerned concerned concerned
Collection Department after completion of GR/ IR
• The owner should submit floor-wise area and the area
of the portion into which the tenant has moved
7 Change of mailing Plain paper Nil • Document furnishing proof of residence Office of 15 working Assistant Deputy
address (including application • Photocopy of last paid up property tax receipt. In case Assessor- days , it will be Assessor- Assessor-
intimation to DP addressed to the payment is made through cheque, bank clearance Collector reflected in Collector Collector
centre) Assessor- certificate is required. concerned tax bill in the concerned concerned
Collector following year
concerned
8 Book corrections Plain paper Nil • No supporting documents required Office of The DP centre Assistant Deputy
and sending application Assessor- updates Assessor- Assessor-
information to DP addressed to Collector records once Collector Collector
centre and Assessor- concerned annually concerned concerned
preparation of bills, Collector
if any, in case of concerned
mutation /
separation /
amalgamation etc.
in normal case after
hearing by HO (if
necessary)
9 Issues of fresh bills
a) Correction of book Plain paper Nil • Original bills that need to be cancelled and Office of 7 working Assistant Deputv
and preparation of application • Relevant original payment receipts. In case the Assessor- days Assessor- Assessor-
fresh bills and addressed to payment is made through cheque, bank clearance Collector Collector Collector
calling back old Assessor- certificate is required concerned concerned concerned
bills Collector
concerned
b) Recall of old bills Plain paper Nil • Attested copy of Municipal Assessment Tribunal Office of 21 working Assistant Deputy
and preparation of application (MAT) order (if appeal has not been filed) Assessor- days Assessor- Assessor-
fresh bills after addressed to • Original receipts of payments made against wrong Collector Collector Collector
book corrections on Assessor- bills. In case the payment is made through cheque, concerned concerned concerned
receipt of order Collector bank clearance certificate is required.
from Municipal concerned
Assessment
Tribunal (MAT)
[136]
SI. Specific Service Application Total Documents to be submitted with application Application Time limit for For Contact for
No. Sought Procedure Fees Submitted To providing the inquiries complaints/
Payable Service contact suggestions
c) Recall of bills and Plain paper Nil • Bills to be cancelled in original and relevant rate card Office of 21 working Assistant Deputy
issue of fresh bills application • Original payment receipts. In case the payment is Assessor- days Assessor- Assessor-
in any other cases addressed to made through cheque, bank clearance certificate is Collector Collector Collector
Assessor- required. concerned concerned concerned
Collector
concerned
10 Correction of book Plain paper Nil • No supporting documents required Office of 7 working days Assistant Deputy
and preparation of application Assessor- Assessor- Assessor-
bills after GR addressed to Collector Collector Collector
hearing and issue of Assessor- concerned concerned concerned
rate card Collector
concerned
11 Refund / Plain paper Nil • Original payment receipts along with photocopy paid Office of 3 months Assistant Deputy
Adjustment cases application against wrong bills. In case the payment is made Assessor- Assessor- Assessor-
addressed to through cheque, bank clearance certificate is Collector Collector Collector
Assessor- required. concerned concerned concerned
Collector • Attested copy of Municipal Assessment Tribunal
concerned (MAT) order, if any (if appeal has not been filed)
12 Cases of Plain paper Nil • Relevant documents related to the nature of Office of 3 months Assistant Deputy
rectification of application application to substantiate the claim Assessor- Assessor- Assessor-
errors on any addressed to Collector Collector Collector
matter relating to Assessor- concerned concerned concerned
Assessment / Collector
Collection Wing concerned
which deals with
cancellation of
assessment under
section 192 of
KMC Act 1980
13 Issue of 'No Plain paper Nil • Payment receipts for any outstanding dues. In case Designated 15 working NOC Deputy
Outstanding application payment is made through cheque, bank clearance Counter at the days Counter Assessor-
Certificate' addressed to certificate is required Office of operator Collector
Assessor- • Payment receipt of PD bills of current financial year Assessor-
Collector upto the quarter during which application is made for Collector
concerned 'No Objection' Certificate. In case the payment is concerned
made through cheque, bank clearance certificate is
required.
[137]
SI. Specific Service Application Total Documents to be submitted with application Application Time iimit For Contact for
Service
14 Issuance of various Plain paper As per • Upto date paid up property tax receipt. In case the Office of 10 working Assistant Deputy
certified copies like application schedule payment is made through cheque, bank clearance Assessor- days Assessor- Assessor-
inspection book, addressed to (dependin certificate is required. Collector Collector Collector
assessment register, Assessor- g on the concerned concerned concerned
order of hearing Collector document
officer etc concerned sought)
15 Transfer of A42 Form Rs.300 • Attested copy of Deed issued by Refugee Relief and Designated 60 days Assistant Deputy
property from duly filled up Rehabilitation (RR&R) department counter at the Assessor- Assessor-
colony to non • Site plan duly signed by the applicant along with unit office Collector Collector
colony (other than Licensed Building Surveyor (LBS) or the secretary of concerned concerned concerned
amalgamation/ the colony committee
apportionment/ • Clearance certificate of outstanding till the quarter of
separation) issuance of deed after completion of GR/ IR (if any)
prior to that
16 Assessment of A42 Form Rs.300 • Attested copy of deed Office of 3 months Deputy Assessor-
unassessed duly filled up • Copy of Records of Rights (ROR/ parcha) in the name Assessor- Assessor- Collector
property of the applicant or vendor. If ROR is not available in Collector Collector concerned
( In cases where the name of the applicant then B.L. & B.L.R.O concerned concerned
clearance KIT/ mutation certificate in the name of the applicant is
KMDA/LA required
Collector are not • Site plan showing the premises with boundary the
involved) signature of the LBS
• Location sketch
17 Assessment of A42 Form Rs.300 • Attested copy of deed Office of 6 months Deputy Assessor-
unassessed duly filled up • Copy of Records of Rights (ROR/ parcha) in the name Assessor- Assessor- Collector
property of the applicant or vendor. If ROR is not available in Collector Collector concerned
( In cases where the name of the applicant then mutation certificate concerned concerned
clearance from Block Land Revenue Officer (B.L.R.O) in the
KIT/KMDA/LA name of the applicant is required
Collector are • Site plan showing the premises with boundary the
involved) signature of the L.B.S
• Location sketch
• Clearance from KMD A/KIT wherever required
[138]
SI. Specific Service Application Total Fees Documents to be submitted with application Application Time limit For Contact
No. Sought Procedure Payable Submitted To for inquiries for
providing the contact complaints/
Service suggestions
18 Conversion of Plain paper Nil • Clearance from appropriate department and Office of 3 months Assistant Deputy
character of application government authority as required under law Assessor- Assessor- Assessor-
premises e.g. tank addressed to Collector Collector Collector
to land, factory to Assessor- concerned concerned concerned
non factory/ Collector
dwelling house, concerned
bustee to pucca etc
19 Issue of duplicate Plain paper Rs.20 for • Photocopy of last paid bill Office of 1 working day Assistant Deputy
bill/ rate card application each bill Assessor- Assessor- Assessor-
addressed to and Rs.70 Collector Collector Collector
Assessor- for each concerned concerned concerned
Collector rate card
concerned
20 Issue of mutation Plain paper Rs.100 • 'No Outstanding Certificate' from Assessment- Office of 7 working Assistant Deputy
certificate application Collection Department Assessor- days Assessor- Assessor-
addressed to Collector Collector Collector
Assessor- concerned concerned concerned
Collector
concerned
21 Change of ward of Plain paper Nil • Recommendation certificate from Chief Valuer and Office of 3 month Assistant Deputy
the premises application Surveyor Department Assessor- Assessor- Assessor-
addressed to • All tax clearance certificate from the previous ward Collector Collector Collector
Assessor- • Up-to-date hearing of all GR/IR concerned concerned concerned
Collector • Site plan of the premises
concerned
22 Feasibility Plain paper (i)Rs.1000 • Photocopy of last property tax receipt. In case the Office of 1 month Assistant Deputy
certificate application (ii)Rs.3000 payment is made through cheque, bank clearance Assessor- Assessor- Assessor-
i) Applied by addressed to certificate is required. Collector Collector Collector
owner ii) Applied Assessor- • Two copies of blueprint of building sketch plan meant concerned concerned concerned
by Collector for period concerned, duly signed by LBS and owner
person other than concerned along with authorization letter where applicable
owner • ‘No Outstanding' certificate from Assessment-
Collection Department
• Up to date hearing of all GR/IR
[139]
Service
23. Certificate of detail Plain paper As per • Copy of rate card Office of 30 working Assistant Deputy
of non residential application schedule • Detailed area of the bldg specifying rent from each Assessor- days Assessor- Assessor-
surcharge addressed to tenant with area occupied Collector Collector Collector
Assessor- • Copy of latest tax receipt. In case the payment is made concerned concerned concerned
Collector
through cheque, bank clearance certificate is required.
concerned ‘
• No Objection' certificate from Assessment-Collection
'
Department
• Up to date hearing of all GR/IR
24 Change in A42 Form Rs.100 • Certificate from registrar of companies Designated 7 working Assistant Deputy
company's name duly filled up • 'No Objection' certificate from Assessment-Collection counter at the days Assessor- Assessor-
Department unit office Collector Collector
• Document showing ownership of the premises concerned concerned concerned
25 Transfer from A42 Form Rs.100 • Birth certificate/school leaving certificate Designated 7 working Assistant Deputy
minor to major duly filled up • Notarized affidavit / Judicial Magistrate counter at the days Assessor- Assessor-
• 'No Outstanding' certificate from Assessment-Collection unit office Collector Collector
Department concerned concerned concerned
26 Issue of letter of Plain paper Nil • No supporting documents are required Office of 1 working day Deputy Assessor-
intimation application Assessor- Assessor- Collector
addressed to Collector Collector concerned
Assessor- concerned concerned
Collector
concerned,
specifying the
assessee
number and
premises
number
27 Scheme of A42 Form Rs.100 • Scheme of amalgamation as approved by any Designated 30 working Deputy Assessor-
amalgamation duly filled up competent court counter at the days Assessor- Collector
(with • Deed copy blueprint (2copies) unit office Collector concerned
respect to several • Affidavit for pro-rata payment on stamp paper (Rs.10) concerned concerned
companies) • 'No Outstanding' certificate from Assessment-
Collection Department
28 Suspense account Plain paper Nil • Original paid up receipts. In case the payment is made Office of 60 working Deputy Assessor-
intimation/ transfer/ application through cheque, bank clearance certificate is required. Assessor- days Assessor- Collector
adjustment addressed to Collector Collector concerned
Collector
concerned
[140]
Service
29 Updation of Plain paper Nil • Blueprint of the premises (scale 50 ft = 1 inch) Office of 30 working Deputy Assessor-
SMART map application Assessor- days Assessor- Collector
addressed to Collector Collector concerned
Collector
concerned
30 Certificate for Plain paper As per • Floor wise area of the premises Office of 15 working Deputy Assessor-
commercial application schedule • Name of the tenant with area occupied Assessor- days Assessor- Collector
surcharge addressed to • Rent paid by Commercial tenant with area occupied Collector Collector concerned
percentage Assessor- concerned concerned
Collector
concerned,
either from
owner or from
tenant
31 Registration of Plain paper As per • Deed of agreement Office of 15 working Deputy Assessor-
occupier's share of application schedule Assessor- days Assessor- Collector
tax addressed to Collector Collector concerned
Collector
concerned
either from
owner or
tenant
32 Exemption under Plain paper No fees • Sec 172- audited balance sheet and income Office of 4 months Deputy Chief
section 172/ 173/ application expenditure statement for last three years Assessor- Assessor- Manager
173(a)/425(k)/ 171 addressed to • Sec 173 - approval from state government Collector Collector (Revenue) or
(4) [waiver of Assessor- • Sec 1 73 (a) - affidavit declaring that no other property concerned concerned Assessor-
commercial Collector is owned by the applicant in the state and the property is Collector
surcharge to the concerned used for his own residential purpose only;
maximum limit of employer's certificate
75%] /171(5) • Sec 425(k) - agreement with DG (PMU) that the
[Rebate of 25% of property has been declared as heritage
property tax for the • Sec 1 7 1 (4) - Government notification
first three years of a • Sec 1 7 1 (5) - completion certificate issued by building
newly constructed Dept In all cases area of the premises and that of build
building assessed up portion should be specified
as single unit]
[141]
Time limit for providing the services is subject to submission of all satisfactory
documents # All forms are available at KMC website
http:/www.kolkatamycity.com.
N.B.
• Separation will not be allowed if means of access is less than 3.5m. This width of the road will not be effective for sub division of plots in case of allotment by
Refugee, Relief & Rehabilitation Department and in case of colonies.
• For separation of land the maximum length permissible for the means of access will be as per the table given below.
Width of means of access Maximum length of the means of access

For means of access closed at one end For means of access open to street at both ends
3.5 metres and above but not more than 7 metres 25 metres 75metres
Above 7 metres but not more than 10 metres 50 metres 150 metres
Above 10 metres No restriction No restriction
The minimum width can be relaxed if the land created after separation is situated at the dead end.
Tank filled land cannot be separated.
In cases of land with tank, separation can be allowed only if there is an embankment of 6 feet all round the tank and with a proper means of access to the tank.
The statutory open space of a building should be provided with the building at the time of separation.
Land of a heritage building cannot be separated without the approval of MIC or recommendation of the Heritage Conservation Committee.
A Cemetery land or a Burial Ground land or a park or the River front or the land of an Educational Institution as referred to in the Land Use & Development Control
can't be separated or divided into plots.
Land under controller of thika tenancy and that of wakf cannot be separated without the approval of the respective authority.
Any industrial plot cannot be sub divided into non industrial plots without the approval of Industrial Reconstruction Department, Government of West Bengal.
Amalgamation of plots is allowed only if all the plots proposed to be amalgamated are having means of access/ abutting street of same width or all the plots are abutted.
With the same means of access/ street (same width means same category of width as in the table below).
Category Width of means of access

1 Less than 3.5 metres
2 3.5 metres or more but not more than 7 metres
3 More than 7 metres but no more than 10 metres
4 More than 10 metres
[142]
• For amalgamation the ownership of the two lands should be same.

• For heritage building amalgamation requires approval of MIC or recommendation of the Heritage Conservation Committee.
• For conversion of tank to land prior approval from DG(PMU) is required [Office at 48 Market Street, Kolkata].
• For conversion from factory to non-factory clearance from Industrial Reconstruction Department is required [Office at Writer's Building, Kolkata].
• For conversion of property from colony to non colony, patty from Refugee, Relief & Rehabilitation Department is required [Office at 6 Camac Street, Kolkata].
• For conversion of property from Bustee to Non Bustee, clearance from Controller of Thika Tenancy [Office at Survey Building, 3.5 Gopal Nagar Road, Kolkata] and
• DG(Building) [Office at KMC Head Office, 5 S.N.Bannerjee Road, Kolkata] is required.
• For wards 57, 58, 59 and 66 all cases of mutation, separation, amalgamation etc. require an additional document, namely affidavit declaring the premises (for which
mutation,separation, amalgamation etc is sought for) is not a KMC property. Two copies of this affidavit along with two original blueprint plans should be submitted.
• Khatal premises as per list provided by Controller of Thika Tenancy (CTT) cannot be mutated, apportioned, amalgamated or separated unless clearance from CTT is
obtained.
• Assessment of unassessed property under ward no 66, 67, 89, 91, 93,94, 95, 96, requires clearance from Kolkata Improvement Trust/ Kolkata Metropolitan Development
Authority.
KMC website - wwv.kolkatamycity.com

This has the approval of Mayor-in-Council (vide its resolution dated 15.02.2008).

[143]
Mpl. Commissioner’s Circular No. 52 of 2007-2008 Dated: 17th March, 2008
Sub. : Collection of property taxes from Govt. of West Bengal/KMDA/KIT.
The Mayor-in-Council, Kolkata Municipal Corporation, has since resolved (vide its resolution dated
1,2,2008) :
“1 That the proposal of the Chief Manager (Revenue) regarding the modalities to be followed
for assessment of property taxes for land or flats transferred to individuals/companies by (i)
Government of West Bengal (ii) KMDA (iii) KIT, as detailed out in the Agenda Item (No.
M 92.7 dated 1.2.2008) be taken up for consideration.
I. That the proposal of the department for raising property tax bills in the name of transferees
from the date on which the property is being transferred in their names, be approved.
II. That separate records be maintained for all such premises and the department be allowed to
place demand to the appropriate authorities for clearance of their share of taxes against the
said properties prior to the date of transfer.
III. That Chief Manager (Revenue) shall take necessary action.”
The resolution must be complied with by the Assessor-Collectors and they should also ensure that
appropriate Government department/KMDA/KIT is moved for realization of outstanding property taxes that
are payable by the latter.
Alapan Bandyopadhyay
Municipal Commissioner
Office Order. Dated: 06th August, 2008
Chief Manager (Revenue)’s Office Order No. 01 of 2008-09
In a case regarding premises No. 95 Lake Gardens, Ld. Legal Adviser on 01-08-2008 has observed
in a case wherein the question has been raised whether mutation can be granted on the basis of the
Registered Deed ignoring the unregistered power of attorney .
It was held in Sayed Abdul Khader v Rami Reddy reported in AIR 1979, Supreme Court 553 that a
general power of attorney is not compulsorily registerable.
Following and relying the ratio of the above-mentioned principle of the Hon’ble Supreme Court and
in view of relevant provision of KMC, the instant property may be mutated treating the applicant as liable to
pay tax.
As such, all such similar types of cases may be dealt as per the above guideline of the Ld Legal
Advisor dated 01-08-2008.
Sd/-Aniruddha Mukherjee
Chief Manager (Revenue)
[ 144 ]
CYCLE OF GENERAL REVALUATION OF WARDS (80 Wards).
WARDS DATE OF REVALUATION
42(10) 1/54-55 … 1/60-61
53, 54(15 & 16), 51, 50 (14) 2/54-55 … 2/60-61

45,46(11) 3/54-55 … 3/60-61
52(13) 4/54-55 … 4/60-61
1,3(32) 1/55-56 … 1/61-62
20, 21, 22 (6), 38, 39 (12 & 7 per) 2/55-56 … 2/61-62
5 (30) 3/55-56 … 3/61-62
75(26) 4/55-56 … 4/61-62
7,8,9, 10 (1), 2, 4 (31) 1/56-57 … 1/62-63
73, 74(25) 2/56-57 … 2/62-63
15, 16, 33 (29) 3/56-57 … 3/62-63
26, 27, 37 (7), 23, 40, 41 (8) 4/56-57 … 4/62-63
35,36(28) 1/57-58 … 1/63-64
66,67(23) 2/57-58 … 2/63-64
19,24,25(5) 3/57-58 … 3/63-64
68,69,70(22) 4/57-58 … 4/63-64
76, 77, 78, 79, 80 and Tollygunge area 1/58-59 … 1/64-65
11, 12, 13, 14(3), 59, 60(21) 2/58-59 … 2/64-65
………………………………. … 3/58-59 … 3/64-65
28, 29, 32 (4), 71, 72 (24) 4/58-59 … 4/64-65
61,62,63,64,65(27) 1/59-60 … 1/65-66
55, 57, 58 (19 & 20), Port Commr. Props 2/59-60 … 2/65-66
30, 31, 34, 43, 44(9) 3/59-60 … 3/65-66
6, 17, 18 (2), 47, 48, 49, 56 (19 &18) 4/59-60 & 4/65-66
[ 145 ]
CYCLE OF GENERAL REVALUATION OF WARDS (100 Wards).
WARDS DATE OF REVALUATION

28, 29, 38, 39, 78, 85, 86 ... 2/65-66 — 2/71-72 2/77-78 2/83-84
71, 88, 89, 90, 91, 92, 93 ... 3/65-66 — 3/71-72 3/77-78 3/83-84
37,40,49,62,66 ... 4/65-66 — 4/71-72 4/77-78 4/83-84
19, 20 & C. P. T. Properties ... 1/66-67 — 1/72-73 1/78-79
36, 58, 60, 57, 59,61 ... 2/66-67 — 2/72-73 2/78-79
52, 56, 63 ... 3/66-67 — 3/72-73 3/78-79
54,55,64,65 ... 4/66-67 — 4/72-73 4/78-79
1,6,48,50,51 ... 1/67-68 — 1/73-74 1/79-80
25,26,27,53 … 2/67-68 — 2/73-74 2/79-80
5 ... 3/67-68 — 3/73-74 3/79-80
79,80,84 ... 4/67-68 — 4/73-74 4/79-80
2,3,4,7,8,9,10 ... 1/68-69 — 1/74-75 1/80-81
81,82,83 ... 2/68-69 — 2/74-75 2/80-81
13, 14,31, 32 ... 3/68-69 — 3/74-75 3/80-81
41,42,44,45 ... 4/68-69 — 4/74-75 4/80-81
30,33,34,35,46,47 ... 1/69-70 — 1/75-76 1/81-82
87 ... 2/69-70 — 2/75-76 2/81-82
21, 22, 23, 24, 43 ... 3/69-70 — 3/75-76 3/81-82
73, 74, 75, 76, 77 ... 4/69-70 — 4/75-76 4/81-82
70, 94, 95, 96, 97, 98 (Tolly Tax area) ... 1/70-71 — 1/76-77
11, 12, 15 ... 2/70-71 — 2/76-77 2/82-83
16, 17, 18, 67, 68, 72 ... 3/70-71 — 3/76-77 3/82-83
Tolly Tax area
95, 96, 97 1/82-83
70,94,98 2/82-83
69,99,100 ... 3/70-71 — 3/76-77 3/82-83
[ 146 ]
Graduated Consolidated Rate imposed upon Lands and Buildings Under Section
165 of the C. M. Act. 1951
(A) Lands and Buildings
Period of Currency Annual Value ___ P. C. of Consolidated Rate
(i) 1/52-53 to Re. 1 to Rs. 1000 15 + ½ (Howrah Bridge Tax*) = 15 ½
4/65-66 Rs. 1001 to Rs. 3000 18 + ½ (Howrah Bridge Tax*) = 18 ½
Rs. 3001 to Rs. 12000 22 + ½ (Howrah Bridge Tax*) = 22 ½
Re. 12000 and above 23+ ½ (Howrah Bridge Tax*) = 23 '/2
(ii) 1/66-67 to Re. 1 to Rs. 1000 15+ ½ (Howrah Bridge Tax*) = 15 ½
Rs. 15,001 and upwards 30 + ½ (Howrah Bridge Tax*) = 30 ½
(iii) 1/67-68 to Re. 1 to Rs. 1000 15 + ½ (Howrah Bridge Tax*) = 15 ½
Rs. 15,001 and upwards 33 + ½ (Howrah Bridge Tax*) = 33 ½
* Note : H. B. Tax for Tolly. Tax area, @ 1/4% in respect of all percentages of levy
of Sec. 165 of the C. M. Act, 1951.]
(C) Lands and Buildings belonging to the Board of Trustees for the Improvement of
Calcutta
Period of Currency. Annual Value P. C. of Consolidated Rate.
(vii) 1/52-53 to 1/56-57 For all Annual Values As in (A) (i) on pre-page
(viii) 2/56-57 to 3/64-65 Rs. 1 to Rs. 1000 . Rs.1001 15 + ½ (Howrah Bridge Tax) = 15 ½
to Rs. 3000. Rs.3001 and 18 + ½ (Howrah Bridge Tax) = 18 ½
Upwards 21½ +½ (Howrah Bridge Tax) = 22
[Vide—Sec. 44 of the C. M. (2nd Amendment)

Act, 1964 introducing Sub. Sec. (2) to Sec. 165]
(ix) 4/64-65 to For all Annual Values 21 ½ + ½ (Howrah Bridge Tax) = 22

1/76-77
[Vide—Sec. 44 of C. M. (2nd Amendment)

Act, 1964 introducing Sub. Sec. (2) of Sec. 165]
(x) 2/76-77 to (i) For Land Only For all 21 ½ + ½ (Howrah Bridge Tax) = 22
4/83-84 Annual Values
(ii) For "Building" As in A (iii) on pre-page
[Vide—Sec. 5 of the C. M. (2nd Amendment) Ordinance,

1976, amending Sub. Sec. (2) of Sec. 165]
* Note:—H. B. Tax for Tolly Tax area @ ¼ %
[ 147 ]
Assessment of properties acquired, sold or otherwise transferred by the C. I. T., under the
Calcutta Municipal Corporation Act, 1980
Statement of reasons to be entered in the

Remarks Column of the Inspection Book
1. Land or building acquired by C. 1. T. :
New valuation of the premises under section 180 (2) (vi), read with section 176 of the C.M.C. Act,
1980.
2. Land sold or otherwise transferred by C. 1. T. :
New valuation of the new premise under section 180(2) (vii), read with section 174(2) of the C.M.C.
Act, 1980.
3. Building sold or otherwise transferred:
New valuation of the premises under section 180 (2) (vii), read with section 174 (1) of the C.M.C.
Act, 1980.
Form of declaration under provisions of Section 174 (1) of the C.M.C. Act, 1980
DECLARATION
To
The Municipal Commissioner,
I, Shri/Sm. ………………………………………………………………….….. son/daughter/wife

of…………………………………………………………… aged about ……………..…….. by occupation
…………………………………………..……….residing at ……………………………………………under
Police Station .....................…………….................................................... do hereby declare and affirm :
1. That premises number ………………………………………………in Ward No is owned and

fully/partly/occupied by myself and the total covered area under my occupation is less than one hundred and
fifty square meters.
2. That I do not own or occupy for my residence any other plot of land or building or portion thereof
within the limits of the Calcutta Municipal Corporation. The above statement is true to my knowledge and
belief.
Signature of the owner

Date ……………
[ 148 ]
Third Cycle for General Revaluation under section 179(2) of

The Calcutta Municipal Corporation Act, 1980 of Lands & Buildings
in the Wards specified in Schedule II of the Act. (City Proper)
Revaluation to be conducted by
Date of
Revaluation G. R. Section-I G. R. Section-II G. R. Section-IL
Ward Nos. Ward Nos. Ward Nos.
1.4.1996 — 19, 20, Port Trust —
Properties
1.10.1997 — 36, 53, 55 56, 57, 58, 59

1.1.1997 52, 61, 62, 63 — —
1.4.1997 — 48, 50, 51 —
1.7.1997 25, 26, 46 — 1,6.
1.10.1997 5 —
1.1.1998 — — 75, 76, 80
1.4.1998 7,8,9,10 2,3,4 —
1.7.1998 — — 77,78,79
1.10.1998 — 13, 14, 30, 31, 32 —
1.1.1999 44, 45 — 39, 47
1.4.1999 — 29, 33, 34, 35 —
1.7.1999 — — 83
1.10.1999 21, 22, 23, 24 — —
1.1.2000 — 42, 43 70, 71, 72, 73
1.7.2000 11, 12. — —
1.10.2000 — 64,65,69 17, 18
1.1.2001 15, 16 — —
——
1.4.2001 — 74, 81, 82
1.7.2001 27, 28, 38, 41 — 68, 85, 86, 90
1.10.2001 — 84, 87, 88 —
1.1.2002 37, 40, 4 9 — 54, 60
Special Officer (Assmt.-Colln.). Dy. Mpl. Commissioner (R. HQ).
ANNEXURE—A
Jurisdiction of Assessor-Collector, North Ward No. : North Zone
1, 6, 2, 3, 4, 5, 7, 12, 8, 9, 10, 11, 16, 17, 13, 14, 15, 18, 19, 20, 21, 24, 22, 23, 25, 26, 27, 28,
38, 29, 30, 32, 31, 33, 34, 35, 36, 37. 39, 40, 41, 42, 43, 44, 45, 46, 47, 51, 48, 49, 50
ANNEXURE—B
Jurisdiction of Assessor-Collector, South Ward No. : South Zone
52, 53, 63, 54 55, 56, 57, 58, 59, 60, 61, 62, 64, 65, 68, 85, 69, 72, 70,
71, 73, 74, 78, 75, 76, 77, 79, 80, 81, 82, 83, 88, 84, 87, 86, 90
[ 149 ]
ANNEXURE—C
Jurisdiction of Tolly Gunge Tax Department (General )
Ward Nos - 66,67.89,91,92,93,94,95,96,97,98,99,100
ANNEXURE - D
Jurisdiction of Jadavpur Unit
Ward No-101,102,,103,104, 105,106,107,108,109,110,111,112,113,114,
ANNEXURE - E
Jurisdiction of S.S Unit (Behala)
Ward No-115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,
ANNEXURE - F
Jurisdiction of G R Unit (GardenReach)
Ward No-133,134,135,136,137,138,139,140,141
Assessor-Collector, North
Division No. Ward No.
I 1, 6
II 2
III 3, 4
IV 5, 7, 12
V 8, 9, 10
VI 11, 16, 17
VII 13, 14, 15
VIII 18, 19, 20, 21, 24
IX 22, 23, 25, 26
X 27, 28, 38
XI 29, 30, 32
XII 31, 33
XIII 34, 35
XIV 36, 37, 39, 40, 41
XV 42, 43, 44, 45
XVI 46, 47, 51
XVII 48, 49, 50
XVIII 52, 53, 63
XIX 54, 55, 56
XX 57, 58, 59
XXI 60, 61, 62
XXII 64, 65
XXIII 68, 85
XXIV 69, 72
XXV 70, 71
XXVI 73, 74, 78
XXVII 75, 76, 77, 79, 80
XXVIII 81, 82
XXIX 83, 88
XXX 84, 87
XXXI 86, 90
[ 150 ]
LIST OF STATUTORY FORMS UNDER THE C.M.C. ACT,1980
Name From No.
1. Register of Lands & Buildings exempted under A—1

Section 172 (1)
2. Application for information regarding apportionment A—2

of con, rate u/s. 178 (6)
3. Notice calling for return of rent etc. for the A—3

purpose of revision of valuation u/s. 180 (2)
4. Notice calling for return of rent etc. for the A—4A

purpose of revision of valuation u/s. 181 (1)
5. Notice calling for return of rent etc. for the A—4B

purpose of revision of valuation of Cinema
House, Public Theatre etc. u/s. 181 (2)
6. Notice u/s. 183 of transfer or devolution A—5

of title of Lands & Buildings
7. Book (Register) u/s. 183 (5) for recording 1—6

Transfer or devolution of title u/s. 183 (3)
8. Assessment list u/s. 184(1)—lands & buildings A—7
9. Assessment list u/s. 184(1)—land, hut or A—7B

building in a Bustee
10. Register for entry of objections filed u/s. 186 A—8
11. Form of copy of order u/s. 188 (2)—(Red Card) A—9
12. Form of Municipal Assessment Book, u/s. 191 (1)

—Lands & Buildings A—10
13. Form of Municipal Assessment Book u/s. 191 (1)

—Bustee Huts A-10B
14. Form of Municipal Assessment Book u/s. 191 (1)

—Tenanted properties of The Calcutta Port Trust. A—10C.P.T
[ 151 ]
LIST OF IMPORTANT NON-STATUTORY FORMS UNDER THE C.M.C. ACT

1980
Name From No.
1. Letter asking the applicant for submission of

documents in connection with mutation A—43
2. Form of receipt to be issued to the applicant

on submission document A—44
3. Letter informing the party that the mutation has been effected A—45
4. Form of indemnity bond in a Rs. 5/- stamp paper

to be submitted by the applicant in case the receipt is lost A—47
5. Notice of hearing u/s. 183 (Mutation) A—50
6. Inspection Book—lands & Buildings A—51
7. Inspection Book—Bustee hut premises A—52
8. Inspection Book—Tenanted Properties of Port Trust A—53
9. Notice of publication u/s. 184 (2) & Public

notice u/s. 184 (3)—G. R. A—54
10. Written notice u/s. 184 (3) (Assessment Notice)—G. R. A—56
11. Written notice u/s. 184 (4) Intermediate (Inter-Assessment Notice) A—57
12. Written notice u/s. 185 (Amendment of Assessment list) A—58
13. Notice of hearing of adjournment cases of objection. A—59
14. Objection Docket—G. R. A—60
15. Objection Docket—Intermediate Assessment A—61
16. Register of Fresh Bills—Khas A—63
17. Register of Fresh Bills—Remission due to Vacancy A—64
18. Form of Diary (Non-Huzuri) A—65
19. Form of Diary (Huzuri) A—66
20. Form of Diary (Bustee, Bustee hut premises) A—67
[ 152 ]
Name From No.
21. Form of advice to D. P. Deptt. A—68
22. Form of amended rate bill with Demand Register (in triplicate) A—69
23. Form of Supplementary bill (in triplicate) A—70
24. Form of recalling Bill from Collection Deptt. A—71
25. Form of Delivery Register of Con. Rate Bills (Non-Huzuri) A—72
26. Form of Delivery Register of Con. Rate Bills (Huzuri) A—73
27. Advice form for fresh bills to be issued A—74
28. Form of Declaration by owner/person liable in connection

with application for reduction of valuation due to changes
of occupancy A—75
29. Form of Register of surcharge on con. rate used for

commercial/non-residential purpose A—76
30. Forms of notices u/s. 192 (2) (ii) (Revision of valuation etc.) A—77
31. Forms of notices u/s. 192 (2) (ii) (Review or reduction of valuation) A—77A
32. Notice of hearing of objection to separation/

apportionment done in file A—104
33. Notice of Separation/apportionment done in file A—105
34. Notice of amalgamation done in file A—139
35. Form of General Letter A—146
36. Form of letter asking the applicant for compliance of

departmental requisitions for mutation, separation etc. A—146A
[ 153 ]
ASSESSMENT OF CENTRAL GOVERNMENT PROPERTIES EXEMPTED FROM

PAYMENT OF LOCAL RATES BUT LIABLE FOR SERVICE CHARGES
Under Article 285 (1) of the Constitution of India properties acquired or buildings erected by the Govt. of
India after 31.3.37 are exempted from all taxes imposed by local authorities. It was represented to the Govt.
of India that notwithstanding this provision of the constitution, the Govt. should agree at least to the payment
of charges for services rendered by the local authorities. The Union Govt. agreed to make payment with
effect from 1.4.54 for specific services rendered by the local authorities but payment of such service charges
should be treated not as payment of tax but as compensation paid in quasi contract. The decision of the Govt.
of India was communicated in Finance Ministry's letter No. 14(1)-P/52-I, dated the 10th May. 1954.
In regard to Union Govt. properties in Calcutta and Howrah which were acquired or erected after the
coming in force of part III of the Govt. of India Act, 1935, i.e. on the 1st April, 1937 the Government of
India in Ministry of Works, Housing and Supply Office Memorandum No. 23 (8)-V-Cont. dated the 25th
August, 1962 at first issued instructions for the payment of service charges to the local authorities with effect
from 1.4.54. It was decided that service charges would be payable @18% of the gross annual rateable value
of such properties for specific services rendered by the local authorities of Calcutta and Howrah. It was also
decided that where partial services were rendered by the local authorities the Central Government would be
entitled to rebates as per a break-up of the items of charges for services, as detailed in the Government
instructions dated 25.8.62 referred to above. The basis of valuation to be adopted in respect of such
exempted properties for the purpose of calculating the amount of service charges was also laid down in the
aforesaid office Memorandum.
The above arrangement was made to last for a period of ten years, after which the Govt. of India
would review the situation. But in view of the increasing cost of municipal services the Union Govt. was
again moved in the year 1967 to agree to an increased rate of payment of service charges for the exempted
properties. It was also experienced that the formula for payment of service charges was hedged with so many
qualifications in case of partial services that the overall levy of percentage for service charges was brought
down to l0% or 11% of the gross annual value of the properties concerned. This was far below the figure for
meeting the bare cost for rendering municipal services. It was impressed upon the Govt. of India that by their
decision to pay service charges for the exempted properties with effect from 1.4.54 and not from an earlier
date beginning from 1.4.37 the local bodies were already debarred from getting the compensation for a
number of years. The decision of the Government ran counter to the recommendation of the Local Finance
Enquiry Committee which had suggested that any such payment should not be limited by an artificial date
line.
After protracted correspondence and negotiation the Govt. of India agreed to extend the scope of
benefit to Calcutta and Howrah as was being enjoyed by other local bodies in the country (except Delhi) in
the matter of payment of service charges for the Union Govt. properties exempted from payment of local
taxes under the fundamental law of the land.
The Govt. of India decided that in supersession of the previous instructions dated 25.8.62 payment
of service charges for Union Govt. properties would be regulated with effect from 1.4.68 in accordance with
the Govt. of India, Finance Ministry's Circular Letter No.4 (7)-P/65 dated 29th March, 1967.
The aforesaid Govt. instruction of 29th March, 1967, directed that properties liable to service
charges would be assessed at 9% of the capital value of both residential and nonresidential property for the
purpose of determination of annual value. The capital value would include cost of preparation of site or any
other capital expenditure incurred after acquisition or construction of the property. If such information is not
known the present value of the building including the value of site as borne on C. P. W. D. records or those
of the departments concerned would be taken for the purpose of determining the capital value.
In respect of isolated Central Government properties, service charges would be payable @ 75% of
the normal charge for property tax where all services are availed of. In the case of large and compact
colonies which are self-sufficient with regard to services or where some of the services are provided by the
Central Govt. departments themselves, the service charges would be calculated as follows :
(i) in the case of colonies which do not directly avail of civic services within the area and are self-
sufficient in all respects, the service charges would be payable @ 331/3% of the normal charge for property
tax;
(ii) in respect of large and compact colonies where only a partial use of the services is made, service
charges would be payable @ 50% of the normal charge for property tax;
[ 154 ]
(iii) in respect of colonies where all the services normally provided by the municipal authority to the
residents of other areas within its limits are being availed of, service charges would be payable @ 75% of
the normal charge of property tax.
The annual valuation of the exempted properties of the Govt. of India liable to service charges will
remain in force until any addition/new construction is made in the premises or until afresh direction is given
by the Union Government for revaluation of such properties or valuation on any new basis.
No service charge is payable on vacant land acquired by the Union Government after
31-3-37.
THE STAFF CONCERNED WOULD PLEASE NOTE AND ACT ACCORDINGLY

The circular is issued with the concurrence of the Mpl. Commissioner.
Dy. Mpl. Commissioner (R- H.Q.)
Percentages of levy of consolidated rate applicable to Bustee premises

At normal rates
1. 1/52-53 to 4/65-66
i.e.15½ %, 18 ½ %, 22 ½ % & 23 ½ %
Not exceeding 18 ½ %
2. 1/66-67 to 7/76-77
i.e. 15 ½ % & 18 ½ %
(i) Development by C.M.D.A. Normal rates to
3. 2/76-77 to 4/83-84 the maximum limit of 33 ½ %
(ii) Non-developed not exceeding 18 ½ %
From 1/84-85 (Land, hut : and (i) Developed by C.M.D.A. not exceeding18 ½%
4.
building in a Bustee) (ii) Non-developed not exceeding 15 ½ %
(B) Change of levy of rates in Bustee Premises.
Period of Currency. Annual Value Percentage of Consolidated Rate.

(iv) 1/52-53 to For all Annual Values As in (A) (i) above
4/65-66
Re. 1 to Rs. 1000 15 + ½ (Howrah Bridge Tax*) = 15 ½

(v) 1/66-67 to
Rs. 1001 and above 18 + ½ (Howrah Bridge Tax*) = 18 ½
1/76-77
[Vide—Sec. 3 of the C. M. (Amendment)

Act, 1969, introducing Sub. Sec. 3
to Sec. 165 of the C. M. Act, 1951]
(vi) 2/76-77 to (i) Bustees developed by [As in (A) (iii) above] the C. M. D. A. For Annual Values
4/83-84 (ii) Bustees not Developed by the C. M. D.A.
[Vide—Sec. 5 of the C. M. (2nd Amendment)
Ordinance, 1976, introducing a Proviso to Sub. Sec. (3)
( a ) Re. 1 to Rs. 1000 15 + ½ (Howrah Bridge Tax) = 15 ½

(b) Rs. 1001 and above 18 + ½ (Howrah Bridge Tax) = 18 ½
[ 155 ]
The
Calcutta Gazette
Extraordinary
Published by Authority
FALGUNA 31 THURSDAY, FEBRUARY 22,1990 SAKA 1911
SUPPLEMENT-Official Paper
NOTIFICATION
Dated the 21st February 1990
No. 21.-In exercise of the power conferred by sub-sections (1), (2) and (4) of section 217, sub-
section (1) of section 219, sub-section (2) of section 220, and sub-section (1) of section 221A, of the
Calcutta Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980) (hereinafter referred to as the said
Act) and with the approval of the State Government as required by sub-section (1) of section 604 of the said
Act, the Calcutta Municipal Corporation hereby makes, after previous publication as required by section 603
of the said Act, the following regulations:-
REGULATIONS
Chapter I
1. Short title and commencement-(a) These Regulations may be called the Calcutta Municipal
Corporation (Payment and Recovery of Taxes) Regulations, 1989.
(b) They shall come into force on the date of their publication in the Official Gazette.
2. Definitions-In these Regulations, unless the context otherwise requires,
(a) 'Act' means the Calcutta Municipal Corporation Act, 1980,

(b) "Form" means a Form appended to these rules.
3. The Notice of Demand for recovery of tax shall be in Form A.
4. The fee payable as Notice of Demand shall be as under
[ 156 ]
Table of the fee payable on Notice of Demand
Rs. P.
Under rupees 5 .. .. 0.25
Rupee 5 and under rupees 10 .. .. 0.30
Rupee 700 and under rupees 1,000 .. .. 10.00
Rupee 1,000 and under rupees 2,000 .. .. 20.00
Rupee 2,000 and under rupees .. .. .. 25.00
5. The fee payable for penalty shall be as under-
Table for payment of Penalty
Demand Amount of Penalty

Under rupees 100 1/2 per cent of the demand per quarter
Rupees 100 and under rupees 200 1 per cent of the demand per quarter
Rupees 200 and under rupees 300 11/2 per cent of the demand per quarter
Rupees 300 and under rupees 400 2 per cent of the demand per quarter
1
Rupees 400 and under rupees 500 2 /2 per cent of the demand per quarter
Rupees 500 and under rupees 700 31/2 per cent of the demand per quarter
Rupees 700 and under rupees 1,000 5 per cent of the demand per quarter
Rupees 1,000 and under rupees 5,000 10 per cent of the demand per quarter
Rupees 5,000 and under rupees 15 per cent of the demand per quarter
Provided that the Municipal Commissioner may remit part of the penalty chargeable as per table for
payment of penalty in this para and under sub-section (4) of section 217 of the Act for reasons to be recorded
in writing.
6. The form for Distress Warrant shall be in Form B.

7. The form for inventory of the property seized shall be in Form C.
8. The form for Warrant of attachment of Immovable Property shall be in Form D.
9. The annexed forms may be used by different departments of the Corporation after suitable
modifications.
[ 157 ]
FORM A
Consolidated Rate
Notice of Demand
No. Under section 217(1) of the Calcutta Municipal

Division Corporation Act. 1980
Ward Street No. To A. B. residing at
House No.
Quarter and Year Take notice that the Calcutta Municipal Corporation
(as per details on the back) demands from you as owner/hut owner the sum of
Rupees Rs .............................due from you on account of
Notice fee the .................................................... ............ for premises
Penalty No ............................for the quarters ............................. .
Interest (to be added) and that if the said sum due together with the fee for this
@ ..................... per annum is Notice, Penalty and the interest accrued and/or to accrue due
payable from ...................... to thereon as noted in the margin is not paid
the date recovery. into the Municipal Office at ............................... or to an
Signature of Clerk. Municipal Office: Officer appointed to receive the same or if sufficient cause for
The 19. non-payment of the said sum is not shown to the satisfaction of
the Commissioner within thirty days from the service of this
Notice, a Warrant of Distress will be taken for the recovery of
the same with costs.
Collector/Assessor Collector
Officer-in-charge.
For Municipal Commissioner,
FORM B
Seal
Consolidated Rate
Distress Warrant
No. [Under section 219(1) of the Calcutta Municipal Corporation

Warrant No. Act, 1980].
Division To Bailiff,
Ward Whereas or Owner / Occupier/Hut Owner,
Street
Premises
Quarters of
Rs. has not paid or shown sufficient cause to my satisfaction
Amount of Bill for the non-payment of the sum of Rupees ...................... .....,
Notice of Demand due for the consolidated rate mentioned in the margin, for the
fee (a) quarters from....................... to .............................
although the said sum with interest and Penalty has been duly
Penalty (a) demanded in writing from the said Owner Occupier/Hut Owner
and Thirty days have elapsed since the service of the Notice of
Warrant Fee Demand.
Total This is to direct you to distain the movable property of the

said Owner/Occupier/Hut Owner/any movable property found
[ 158 ]
on the premises in respect of which the said rate is due to the

amount of the said sum of Rupees and such further sum as may
be sufficient to cover interest and penalty acquired thereon up
to the date of payment and to defray the cost of recovering the
said amount and, if within two days next after such distress the
said sum shall not be paid, together with interest and such
further sum as shall be sufficient to defray the said costs to sell
the said moveable property; and if after such distress the said
sum shall not be paid together with interest and penalty and
such further sum as shall be sufficient to defray the said costs,
to sell the said movable property at once and having paid and
deducted out of the process of the sale, the said sum of Rupees
together with interest and the costs of recovering the same; To
credit the surplus, if any, to the Municipal Fund.
If sufficient distress cannot be found of the movable

property of the said owner or on the premises you are to certify
the same to me together with this Warrant.
Interest to be added per annum.
Municipal Office Signature Signature For the Collector/ Assessor/

of Clerk of Municipal Collector/
Inspector Commissioner, Officer- in -charge/ The
The Municipal Municipal Corporation of
Corporation of Calcutta
Calcutta.
The 19
(a) These fees are to include all expenses other than charges for removal of distained property except
when peons are kept in charge of property distained, in which case, rupees sixteen shall be paid daily for
each peon so employed.
FORM C
[Under section 220(2) of the Calcutta Municipal Corporation Act of 1980]

To
Residing at
Take notice that I have this day seized the movable property, specified in the Inventory set out
below this for the sum of Rupees due for the consolidated rates
mentioned in the margin for the months of ..............................................................………………...in respect
of quarters and that unless you pay into the Municipal Office at No.5 Surendra Nath Banerjee Road, or 61
Prince Anwar Shah Road, Calcutta-33, the amount due, together with interest due up to the date payment as
well as the penalty and costs of recovering the same within two days/at once from the date/time of this
notice, the said property will be sold.
[ 159 ]
dated, the 19 Bailiff.

Time of Service hours minutes.
Seized at premises No.
Good seized, detailed below-
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Bailiff.
FORM D
Warrant
[Under section 221A(I) of the Calcutta Municipal Corporation Act, of 1980]
To Shri ……………..…………………………………..…………………., dated …………………..

…………………………………………………………………..Bailiff/Senior Bailiff, Collection Department
Where as …………………………………………..was ordered by the Municipal Commissioner to pay to
the Calcutta Municipal Corporation the sum of Rs…………………………………………………………….
as noted below and for which Notice of demand under section 217 of the Calcutta Municipal
Corporation Act, 1980, has been issued; and whereas the said sum of Rs..............................has not been paid.
These are to command you to attach the immovable property of
P. Premises No.
Rs.
Principal ……………………. and to sell by auction, after issue of an Order for
proclamation of sale under section 221a(2), by
Penalty …………………….. affixing the same in the Central Municipal Office
and after making due proclamation, the premises No.
Interest …………………….. attached under this Warrant dated the
day of 19 , in recovery of the outstanding dues of
Notice of Demand fees consolidated rates and after charges and costs as
detailed in the margin, or so much or the said
Costs of execution property as shall realise the sum of Rs.
Further Interest ……………….. being the outstanding dues and costs still remaining
unsatisfied (a). The person or persons liable to pay
Total : the outstanding dues as noted to the margin above
are hereby prohibited from transferring or charging
the property in any way and all persons are also
prohibited from taking any benefit from such trans-
fer or charge. You are further commanded to return
this Warrant on or before the …………………..day
of…………… 19……………with an endorsement
certifying the manner in which it has been executed,
or the reason why it has not been executed
Given under my hand and the Seal of the Municipal Commissioner, this day of
19
Sd/-Municipal Commissioner,
[ 160 ]
FORM E
Order for Proclamation of Sale
Calcutta Municipal Corporation
Dated: …………..
Notice is hereby given that under section 221A(2) of the Calcutta Municipal Corporation Act, 1980,
an order has been passed by the Municipal Commissioner for the sale of the attached property mentioned in
the annexed Schedule in satisfaction of the claim for outstanding Municipal taxes and con. rates mentioned
in the margin, amounting with costs and interest up to date of sale to the suo motu.
The Sale will be by public auction and the property will be put for sale. The sale will be of the
property of the person liable as mentioned in the Schedule below.
In the absence of any order of postponement, the sale will be held by

at the sale commencing at O'clock on the at
In the event, however, of the debt above specified and of the costs of the sale being tendered or paid
before the knocking down of the hammer, the same will be stopped.
At the sale the public generally are invited to bid, either personally or by duly authorised agent. The
following are the further conditions of sale ;-
(1) The particulars specified in the Schedule below have been stated to the best of the information of
the Municipal Commissioner but the Municipal Commissioner will not be answerable for any error,
misstatement or Commission in this proclamation.
(2) The amount by which the biddings are to be increased shall be determined by the Officer
conducting the sale. In the event of any dispute arising as to the amount bid, or as to the bidder, the property
shall at once be again put up to auction.
(3) The highest bidder shall be declared to be purchaser of any property, provided always that he is
legally qualified to bid, and provided that it shall be in the discretion of the Municipal Commissioner or
Officer holding the sale to decline acceptance of the highest bid when the price offered appears so clearly
inadequate as to make it advisable to do so.
(4) For reasons recorded, it shall be in the discretion of the Officer conducting the sale to adjourn it
subject to the regulations as approved by the Calcutta Municipal Corporation.
(5) The person declared to be the purchaser shall pay immediately after such declaration a deposit of
at least 25 per cent on the amount of his purchase-money to the officer conducting the sale and in default of
such deposit the property shall forthwith be put up again to auction and resold.
(6) The full amount of the purchase-money shall be paid by the purchaser on or before the fifteenth
day after the sale of the property or if the fifteenth day be a Sunday or other holiday then on the first office
day after fifteenth day.
(7) In default of payment of the balance of purchase-money within the period allowed, the property
shall be resold after the issue of a fresh notification of sale. The deposit after defraying the expenses of the
sale, may be forfeited to the Municipal Corporation and the defaulting purchaser shall forfeit all claims to
the property or to any part of the sum for which it may be subsequently sold.
Given under my hand and the seal of the Municipal Corporation this day of 19.
[ 161 ]
Schedule of Property
Description of the property to Claims against the property on a/c. Approx value of the property.
be sold with the name of the Con. rates, penalty, Int., N. D. fees,
owner, or each of the owners D. W. fees, costs of exemption and
where there are more than one. further Interest
Sd/-Provat Kumar Ghosh

Municipal Secretary.
MUNICIPAL CORPORATION MEETING

Date: 18.8.1998
Agenda No. 37
Item No. 11
To consider the recommendation of the M.LC. dt. 17.7.98 on the proposal of (CMA & TP) dt. 6.6.98 in
connection with describing the regulations under Sec. 602 of the C.M.C. Act, 1980 for
(1) Amalgamation of plots and

(2) For separation or division of plots and sanction of development plan.
Report of the C.M.A & TP 6.6.98 runs as follows :
Mayor-In-Council on 5.5.95 formulated the guideline regarding Mutation/Separation and

Amalgamation of Plots and sanctioning of building plan in the C.M.C. area. The Land Use & Development
Control Plan (LUDCP) under West Bengal Town & Country (P & D) Act, 1979 came into force on 27.5.96
and in view of that it is felt necessary to amend the aforesaid guideline. Several meetings were held in this
respect in the room of the Hon'ble Mayor, Mpl. Commissioner and there adhere discussion on all the issues
involving the matter was discussed to modify the aforesaid guideline and observation of all the concerned
officers of C.M.C. viz. D.M.C (R-Hq), C.M.L.O. and others were taken. A meeting was held thereafter in
the chamber of the Hon'ble Mayor on 21.1.98 when Dr. Deb Kumar Basu, Chairman Pollution Control
Board, West Bengal., Dr. Atis Das Gupta of ISI were present and views were taken in the matter. The
observation of Sri S. K. Roy Ex-D.G.O. (Planning) of C. M.D.A. was also obtained in respect of proposed
guideline for amalgamation of plots. On the direction of Mpl. Commissioner. Sri P.K.Roy, Ld. Sr.
Advocated, Calcutta High Court was also consulted and on his advice a draft & regulations under Sec. 602
of C.M.C. Act, 1980 for amalgamation of plots as enclosed has been prepared. The draft regulations for
amalgamation of plots (Annexure-A) and regulations for separation/division of plots and sanctioning of
development plan (Annexure-B) are enclosed and placed before the authority for consideration and approval.
The modified guideline for separation/sub-division of plots etc. were placed before the Hon'ble Mayor
through Mpl. Commissioner on 30.9.97 and Mayor was pleased to go through it and returned the same on
10.5.98.
The details procedures to be followed by the concerned deptt. of C.M.C. complying with the
regulations may be circulated under the signature of Mpl. Commissioner thereafter.
(1) That the consideration of the matter relating to framing of Regulations for amalgamation of plots
be postponed and D.M.C (E.M)/C.M.A & TP will take necessary action as per direction of M.I.C.
(2) That matter relating to framing of Regulations for separation/division of plots and sanctioning of
development plan be placed at the next meeting of M.I.C. and C.M.A & T.P/M.A. & T.P. will take necessary
action.
[ 162 ]
ANNEXURE-A
SUB: REGULATION FOR AMALGAMATION OF PLOTS.
The following conditions are to be complied for sanction of Amalgamation of plots.
(a) Amalgamation of plots may be allowed if all the plots proposed to be amalgamated are having
means of access/abutting street of 'same width' or all the plots abutted with the same means of access
/street.
('same width' means same category of width as is in the table below)
TABLE
Category Width means of access (in metres).
01 Less than 3.5 mtr.
02 3.5 mtr. or more but not more than 7.0 mtr.
03 More than 7.0 mtr. but not more than 10.0 mtr.
04 More than 10.0 mtr.
(b) Amalgamation of plots may not be allowed if the plots are not owned by the same owners or in case
of co-ownership if each co-owner does not have undivided interest in the entire land including
whatever affixed to land of the premises. [Land means land as defined in the W. B. T. & C. (P & D)
Act 1979]
(c) Amalgamation of plots may not be allowed without a positive recommendation of the Heritage
Conservation Committee if any of the premises involved comes under the purview of the Heritage
Building as defined in section 2 (42A) of the C.M.C. Act.
(d) If it appears that all the plots proposed to be amalgamated were originally one single plot after the
C.M.C. Act 1951 came into force and were separated into several plots for partition amongst family
members and such family members themselves are interested to re-amalgamate the plots for
collective use, amalgamation may be allowed by the Municipal Commissioner.
(e) The plots within the development control zone 'C' as described in chapter 7 clause 7.1 (i) of the Land
Use & Development Control Plan published on 27th May 1996 and in Wards 45 & 63 [Both the
Wards are declared as 'c' Zone in L.U.D.C.P.] may be allowed to be amalgamated on the following
condition.
If all the plots having means of access of different width [i.e. not of the same category as specified
in the table of the Clause (A) of this regulation.] a portion of the land of the total plot to be reserved
for public open space and/or for the use for facilities like school, health centre, market, police
outpost, milk booth, post office, power substation, transport terminal, pump house, water treatment
plant and the like.
If the total area of all the plots becomes :
(i) Less than 5000 sq. mt. 3% of the total area of land to be reserved.
(ii) 5000 sq. mt. or more but less than 25000 sq. mt. 5 (70 of the total land to be so reserved.
(iii) 25000 sq. mt. or more, 7% of the total land to be so reserved.
(f) The amalgamation of plots which are not within the development control Zone 'C' as described in
the land Use and Development Plan published on 27th May 1996 or within wards 45 & 63, may not
[ 163 ]
be allowed generally. However if in the opinion of the Municipal Commissioner reservation of land
in the same manner and for the same purpose as stated in Clause (E) of this regulation may improve
the amenities of the area, amalgamation may be allowed on reservation of the portion of land as
stated below and on compliance of other conditions stated herein. The said quantum of land to be so
reserved will be calculated on the following basis
If the total area of all the plots becomes :
(i) Less than 5000 sq. mt. 5% of the total area of land to be so reserved.
(ii) 5000 sq. mt. or more but less than 25000 sq. mt., 7% of the total land to be so reserved.
(iii) 25000 sq. mt. or more, 15% of the total land to be so reserved.
(g) If any plot is found land locked, then to provide and appropriate means of access amalgamation may
be allowed in any locality of the C.M.C. on compliance of the above conditions.
The owner's may transfer the said reserved land to the Calcutta Municipal Corporation for public
open space, parks, development of streets etc. and may allow the C.M.C. to lease out or give license to any
party such land for the above purpose or to accommodate anything within the land which in the opinion of
the Municipal Commissioner is required for the improvement of traffic and pedestrian movement or the
civic services, municipal health services etc. Such reserved land should have enough access in terms of the
L.U.D.C.P. The Owner/Co-owners shall be allowed to utilise the F.A.R. [the term F.A.R. has the same
meaning as defined in the Building Rules] of the entire land including the reserved land for the purpose of
the construction of building within the rest of the plot in terms of the Act and the building Rules.
ANNEXURE-B
SUB : REGULATION FOR SEPARATION OR DIVISION OF PLOTS
AND
SANCTION OF DEVELOPMENT PLAN
(a) A plot to be divided into plots shall be termed as Mother Plot. If any Plot has already been separated
from the plot in question and given a separate municipal holding number such plot shall not be
considered as a part of the Mother Plot in the instant card.
(b) Division separation of plot shall not be given if the Mother Plot is not abutted on a street having a
minimum width of 3.5 mtr. in its narrowest part. [Explanation: Where the Mother Plot is abutted with a
street having a width less than 3.5 mtr. in its narrowest part the separation or the division of the said
Mother Plot may be allowed if a strip of land from the Mother Plot is gifted unconditionally to widen the
said road making it at least 1.75 metre wide from its present centre line in front of the Mother Plot.
Notwithstanding anything contained in the foregoing or following clauses this clause may not be insisted
upon for division of ancestral property amongst legal heirs only, i.e. if the said division of ancestral
property does not violate any other conditions of this regulation and if all the divided plots abut on
existing road, division of such ancestral property amongst the legal hairs may only be allowed.]
(c) A Mother Plot cannot be dividend into plots if such division of plots violates the provision of the
West Bengal Town & Country (Planning & Development) Act 1979 and/or Land Use & Development
Control Plan published under it or the West Bengal Inland Fisheries (Amendment) Act 1993.
(d) Separation of plots and their mutation shall not be allowed if a Development Plan u/s 24 & 365 of
the C.M.C. Act has not been sanctioned.
(e) A Development Plan cannot be sanctioned if it is not in conformity with any Scheme or Plan or the
Alignment of Calcutta Municipal Corporation or the State Government.
(f) A Development Plan may not be sanctioned if such development may jeopardise the existing Traffic
& Transportation System, Drainage System. Water supply System, or the Environment or the Ecological
[ 164 ]
Balance of the locality.
(g) Notwithstanding anything contained in this Regulation a Development Plan shall be sanctioned on
condition that the cost of construction of the following facilities within the Mother Plot along with
maintenance costs shall be borne by the owners.
(i) Drainage facilities ensuring drainage of each individual plot and of the means of access and passages
leading to existing public drains or drainage channels.
(ii) Street and passages along with street lighting.
(iii) Sanitary facilities including garbage disposal facilities. (iv) Water Supply facilities.
[Explanation :Where the division of plot has been done without obtaining any sanction of Development
Plan the separation of any individual plot out of such Mother Plot may be allowed on compliance of
other conditions of this Regulation and on payment of the Development Cost, as mentioned in this
clause, on pro-rate basis]
(h) No tank, canal, pond, water body or such land filled up in an illegal manner can be separated or
divided into plots. No artificially or naturally depressed land (low land) or holding having an area of 5
katha or more which retains water fur more than six months in a year can be divided into plots.
(i) The portion of homestead land may be allowed to be separated form the rest of the land of the
Mother Plot even if a tank etc. exists within the Mother Plot provided such homestead land is not an
illegally filled up tank. Provided further each such separated homestead land and tank gets a means of
access as required in this regulation or the Land Use & Development Control Plan.
(j) The Land Apartment i.e. the statutory open space required to be kept open to sky around the existing
building in terms of the provisions of the C.M.C. Act in force at the time of the consideration of the
proposed development Plan, cannot be separated or divided into plots. Such statutory open space shall
be calculated on the basis of the used up F.A.R., Ground Coverage, Means of Access, Front and Side
and Rear Open Spaces etc. (These terms have the same meaning as in the Building Rules of the C.M.C.
(k) Land of a Heritage Building (Ref. Section 2(42A) of the C.M.C. Act.) cannot be divided into plots
without the approval of the Mayor-in-Council on the recommendation of the Heritage Conservation
Committee formed under the Act.
(l) A Cemetery and/or a Burial Ground Land or a Park or the River Front or the Land of an Educational
Institution as referred in the Land Use & Development Control Plan cannot be separated or divided into
plots.
(m) A thika tenanted land or a Khatal Land coming under the purview of the Thika Tenancy Act or
vested with the State Government cannot be separated or divided into plots without the specific approval
of the Thika Controller.
(n) A Wakf Property land cannot be separated or divided into plots without a specific approval of the
Wakf Commissioner.
(o) A plot used for an Industry cannot be separated or divided into plots without a specific approval of
the Industrial Reconstruction Department, Govt. of West Bengal.
(p) The owner or al the Co-owners will sign the plans and applications in prescribed formal, if any,
submitted for sanctioning of Development Plan.
(q) All application for Sanctioning of Development Plan will be accompanied by such drawings and
documents to prove the ownership, right of development, classification of Land-use and areas of the
Land and existing structures as may be prescribed time to time.
[ 165 ]
(r) Notwithstanding anything contained in this Regulation no Development Plan shall be sanctioned
without payment of necessary Development Sanction Charges as may be prescribed time to time.
(s) The Layout of the plots should also conform the following conditions as required in terms of the
L.U.D.C.P. :-
(t) Width and Length of the Means of Access :

1.
TABLE
Maximum length of the means of access
Width of Means of Access For means of access For means of access
closed at one end. open to street at both ends.
(a) 3.50 mtrs. and above but not

25.00 Mtrs. 75.00 Mtrs.
more than 7.00 mtrs.
(b) Above 7.00 mtrs. but not

50.00 Mtrs. 150.00 Mtrs .
more than 10.00 mtrs.
(c) Above 10.00 Mtrs. No restriction No restriction.
(Explanation : To regularise the unauthorised Development Plan if any individual plot owner makes an
unconditional gift of land from his land to bring the means of access in front of his premises in conformity
with this table and complies all other conditions of this Regulation, the separation of the plot may be
allowed)
(2) Public Open Space : For Mother Plot measuring more than 5,000 square metres in area,
separation or division of plots may be allowed, provided eight percent (8%) of the total area of Mother Plot
is developed as public open space. The width of each such open space shall not be less than 10.00 mtrs and
each such open space shall about a street having a width of not less than 7.00 metres. The minimum area of
each such open space in one parcel shall be 400.00 square metres. This open space shall be in addition to the
land required for providing means of access to the individual plots obtained by division of Mother Plot.
(3) Land for Facilities: For Mother Plots measuring more than 25000.00 square metres in area,
division of plots may be allowed, provided seven percent (7%) of the total area of the Mother Plot is
reserved for use for facilities like school, health centre, market, police outpost, milk booth, post office,
power sub-station or transformer, transport terminal, water treatment plant, sewage treatment plant and the
like. Such land shall abut on a street having a width of not less than 10.00 metres. This shall be in addition to
the land necessary for means of access and for open spaces mentioned for Public Open Space.
The matter was placed before the MIC on 17.7.1998 under orders of the Mpl. Commissioner
M.I.C on 17.7.1998 considered the matter and adopted the following resolution :-
I. That the draft regulation for amalgamation of plots appended to the precis of item as Annexure 'A'
be recommended for approval of the corporation and State Govt. after observing the process as laid
down under Section 603 of the C.M.C. Act, 1980 subject to the following modifications.
(i) The Table in para A be read in the following manner instead of the Table printed in the
Annexure-'A'
[ 166 ]
TABLE
Category Width in means of access (in metres).

01 Less than 3.5 mtr.
02 3.5 mtr. or more but not more than 5.0 mtr.
05 More than 10.0 mtr.
(ii) In para E the following words to be deleted :-

Chapter 7 Clause 7.1 (i) of.. .
(iii) In para F after the words if the total area of all the plots becomes :
The following be inserted in place of existing printed matter given in (i), (ii) & (iii) i. e.
the existing matter in (i) (ii) & (iii) be deleted :-
(a) 700 Sq. Mt. or less no land to be reserved.

(b) More than 700 Sq. Mt. but less than 5,000 Sq. Mt.,3% of the total area of land to be so
reserved.
(c) 5,000 Sq. Mt. or more but less than 25,000 Sq. Mt.,5% of the total land to be reserved.
(d) 25,000 Sq. Mt. or more, 7% of the land to be so reserved.
II. That the regulation for separation or division of plots and sanction of development plan appended to
the precis of Item be recommended for approval of Corporation and State Govt. under Section 604
of the CMC Act, 1980 after observation of the procedures laid down under Section 603 of the said
Act.
III. That action be taken following the said two regulations in anticipation of sanction of the State Govt.
under Section 604 of the C.M.C Act, 1980 after observation of the procedures laid down under
Section 603 of the C.M.C Act, 1980 and also after obtaining opinion of C.M.L.O. on the
applicability of the direction contained in this para-III.
IV. That the Municipal Secretary will place the matter before Corporation for its approval.
As such the matter is placed before the Corporation for its consideration.
Item No. 11
Resolved:
That the recommendation of the Mayor-in-Council dated 17.7.98 approved.
Sd/-Municipal Secretary
FORM OF EXEMPTION
THE CALCUTTA MUNICIPAL CORPORATION ASSESSMENT
DEPARTMENT
Application form for exemption from the consolidated rate under Section 172(l)(b) (ii) of the Calcutta
Municipal Corporation Act, 1980 in respect of lands or buildings used exclusively for purposes of public
charity or for the purpose of medical relief or education of the poor free of charge, for the year.
1. Name of the Institution
2. Address
3. Premises for which exemption is applied for
4. Ward No.
5. Whether the land or building was already granted exemption by the Corporation on the strength of
notification in Official Gazette by the State Government under Section 167 (1) of the Calcutta
[ 167 ]
Municipal Act, 1951? If so, the year such exemption was last granted, the number and date of the
notification may be noted and a copy thereof enclosed.
6. Total expenditure incurred during the previous year.
7. Names of members with their addresses, and the names of Corporation representatives, if any, on
the Governing Body or the Managing Committee of the Institution for the year...............................
8. Annual report and statement of audit accounts for the previous year, i.e. ......................... enclosed.
[ The Corporation on the 12th August, 1936. directed that all institutions applying for Corporation
grants of Rs. 1,000 or more (including rates where exemption is given from Corporation rates) for any year,
must have their accounts audited at least once a year, by a Chartered Accountant or a G.D.A. or an R. A. and
shall further submit audited statements of accounts (preferably an Income & Expenditure account and a
Balance Sheet) together with the Auditor's reports, such statements covering a period of 12 months ending
on a date not earlier than some day of the previous financial year of the Corporation and that no application
for grant should be considered before such audited accounts are submitted]
Dated.................. 19
Signature of the applicant

(With designation)
We do hereby declare that, we would continue to use the land and building for the purpose of the
public charity.
We also undertake to inform the Corporation in writing in case such land or building or portion thereof
is used for any trade or business or for letting out, within one month of such use of land and building or
portion thereof or if the land or building or portion thereof is used for any purpose other than that for which
the notification was issued.
Dated.................. 19 Signature of the applicant

(With designation)
1. Premises No.
2. Ward No.
3. Annual valuation
4. Annual rate (current year)
Note of Inspection
(To be filled in by the Assessing Inspector)
1. Date and time of inspection

2. Whether any portion of the land or building is being used for other than charitable purposes.
3. Remarks regarding the working of the institution, income, expenditure, etc.
4. Recommendation.
Signature of Asstt. Assessor. Note by

Deputy Assessor :—
Signature of Deputy Assessor

Signature of Assessor.
[ 168 ]
CITIZEN'S USER GUIDE

KOLKATA MUNICIPAL CORPORATION
ASSESSMENT DEPARTMENT

5, S. N. Banerjee Road, Kolkata-700 013
EPABX: 2286-1000 (22 Lines) www.kolkatamycity.com
Citizen's User Guide
Assessment Department
[ 169 ]
ASSESSMENT DEPARTMENT
1. What are the key activities of the department?

The key activities of the Assessment Department include:
a. Identification of premises.
b. Evaluating/Categorizing premises to determine the Annual Value of a property.
c. Hearing eases and deciding the Annual Value of a property.
d. Issuing and Collecting Fresh/Supplementary (F/S) bills, which might be generated for changes in the
value of an older demand.
e. Tracking any demands which become outstanding and following up with assessees, if necessary, to
obtain payment.
f. Maintaining Assessee Master and sending it for PD (Property Demand) Bill generation
g. Mutation of premises.
2. When should I contact the Assessment department?

Individuals are required to intimate KMC in writing regarding
a. Purchases of new property - In this case individuals are required to contact KMC within 15 days of
receipt of purchase deed.
b. Mutation-Succession or transfer .
c. Separation/Amalgamation/Apportionment .
3. What is mutation of premises?

Mutation is recording the name of the valid owner in respect of a property.
4. How long does the mutation process take?

For simple mutation it takes 2 to 7 days and for other cases such as amalgamation, separation or
apportionment it can take up to 15 days.
5. What documentation do 1 need to provide to the Assessment department for purchase of property,
mutation, separation etc.?
In each case including purchase of new property, mutation, separation/amalgamation/apportionment,

individuals are required to complete Form No A-42 and enclose additional documentation as described in
Form A- 42. A- 42 can be purchased from the Central Records counter at the ground floor of K.M.C
headquarters. Once Form A- 42 and additional enclosures are complete, this document set could be mailed to
K.M.C as per address or individuals could visit KMC personally. It is recommended that individuals visit the
K.M.C office personally. The designated counters for collection of form A-42 & enclosures are,
a. I Day Mutation Counter for simple mutation

b. Transfer/Apportionment/ Amalgamation Counter
6. Any important additional documents needed with A-42?
[ 170 ]
Additional documents are described in A-42 and vary for purchase, amalgamation, separation,
apportionment etc. However, a 'No Outstanding Certificate' is required for mutation. However, it is
advisable to have an NOC for separation, amalgamation and apportionment but the same is not a
requirement.
7. What is the NOC? How can I obtain an NOC ?
An NOC means that there are no outstanding dues on the property being purchased, mutated, separated,
amalgamated etc. An NOC is essential prior to submitting the A-42 to KMC.
The first step in obtaining a No Outstanding Certificate is to procure a Letter of Intimation (LOI) from
Computer Section at KMC headquarters. The assessee needs to get LOI verified from the concerned
Assessor-Collector within 15 days. If there are no outstanding dues, a NOC will be generated and provided
to assessee on contact with Assessor-Collector. If there are any outstanding dues on property, the assessee
needs to pay outstanding dues to the concerned Assessor-Collector office by cash or by cheque in favour of
Kolkata Municipal Corporation payable in Kolkata. If payment is made in cash, NOC is handed over to
assessee on the spot by Assessor-Collector's office. In case of cheque payments, NOC is generated and
handed over once cheque is cleared.
8. How much do the documents cost?
a. It costs Rs. 10/- for purchase of Form (A-42.,
b. .Additional Rs. 100/- for simple mutation, and
c. Additional Rs.300/- for apportionment, separation, amalgamation and first time assessment.
9. Once documents are submitted, what happens next?

Once documents are handed over to K.M.C, the individual is given a receipt subject to presentation of a
complete file. Thereafter the following steps are taken.
a. Within 10 days of receipt of a complete file by K.M.C, the individual's name is mutated into the
Assessment Register and an assessee number is generated
b. This Assessee Number is mailed to individuals at the address provided by them.
c. Once an assessee number is sent out to individuals, a designated KMC inspector visits the premises in
order to ascertain authenticity of property, its usage (residential, commercial etc), property size, etc.
d. Based on this information a property is valued (see details of valuation procedure below).
e. Details of valuation are entered into a inspection book maintained at the assessment department of each
ward
f. Depending on the valuation, clearance is sought from Deputy Assessor Collector, Assessor -Collector,
and Deputy Municipal Commissioner. The clearance is obtained within 15 days.
g Once clearance is obtained from concerned authority, a letter is sent to individual from the concerned
Assessor-Collector stating the annual valuation of property (Form A-105)
10. What if I do not agree with my property valuation?
a,. In response to form A-105, an individual may agree to sign attached declaration if he/she agrees with
the property valuation
b. In case an individual does not agree with property valuation, he/she is required to inform concerned
assessor-collector in writing and request a Hearing Notice.
c. If the assessee does not respond to form A-105 within 45 days, a hearing notice is sent to the assessee.
hearing Notice contains the annual valuation of property & states the name and address of hearing Officer.
Additionally, it states a time & location of hearing.
11. What happens at the hearing office?
a. Upon discussions with the hearing officer, the individual may agree with property valuation. In this case,
the hearing officer hands over property tax bill to the individual on the spot.
[ 171 ]
b. If it is agreed by the hearing officer that the valuation may be inappropriate, then the hearing officer
fixes the new valuation based on, supporting documents presented by property owner and assessment
department.
c. If the assessee does not agree with the Annual Valuation after discussions with the hearing officer, he
can further appeal against the valuation under section 189 of C.M.C Act, 1980 by appearing before
Municipal Assessment Tribunal see question 6. However, the assessee has to pay fees per hearing
officer prior to appearing before Tribunal.
12. What is the property valuation method?
a If the owner uses the property, then "Reasonable Rental Method" is applied using the assessment
department database. The property is compared with similar properties in the same location and the monthly
rental of similar properties is determined. This monthly rental figure is multiplied by 12 in order to arrive at
the annual rental figure (say A). The Annual Valuation of the property is 90% of A. 10% is deducted from A
as a statutory maintenance allowance.
b. If the property is tenanted, then the exact monthly rent(including service charges if any) is multiplied by
12 less 10% statutory allowance to arrive at the Annual Valuation
.
c. In case of theatre/cinema halls. 7.5% of the Gross Annual Receipts (excluding taxes) is fixed as Annual
Valuation for the Hall.
13. What is the Annual tax on property?
The Annual tax on property varies with the Annual valuation of the same. Following table shows the
calculation of Annual Tax calculation according to the Annual Valuation of property.
Annual Valuation (Rs.) (AV) Annual Tax Rebate if Tax deposited

SN on Time
1 A.V. less than 600 0.11A.V. 0.05QuarterlyTux.
2 A.V. greater than 600 but less (AV/600+ 10) 1/100 A.V. 0.05 Quarterly Tax.
than 18,000
3.
A.V. greater than 18,000 0.40%A.V. 0.05Quarterly Tax.
“Quarterly Tax " Annual Tax/4
Note: An additional commercial surcharge not exceeding 50% of tax is levied for non-residential property.
a. If the Annual Valuation as fixed above does not exceed Rs.600/-, then the rate of tax is11% of the Annual
Value. That is if AV is Rs 500/- then the property tax per year is Rs.55/- plus Howrah bridge tax of 0.25 to
0.5% of A.V and further a rebate at 5% of the quarterly tax is allowed if tax is deposited on time.
b. If the Annual Valuation as fixed above, exceeds Rs.600/- but does not exceed Rs.18000/-, then tax ration
is the percentage of the AV worked out by dividing the AV of the premises by 600 and adding 10 to the
quotient, the sum thus worked out being rounded off to the nearest first place of decimal. That is, if A.V. of
a premises is Rs.1300/-; then 1300/600=2.16. Hence property tax percentage is 2.16+10-12.2% (rounded
off). So the person has to pay Rs.158.60/- per year plus Howrah bridge tax of 0.25 to 0.5% of AV and a
further rebate of 5% of the quarterly tax is allowed if deposited in time.
c. If the Annual Valuation exceeds Rs.18,000/-, then the rate of tax is 40% of the Annual Value. That is if
AV is Rs20,000/- then the property tax per year is Rs.8000/- plus Howrah Bridge tax of 0.25 to 0.5% of
A.V. and a further rebate of 5% of the quarterly tax is allowed, if deposited in time.
[ 172 ]
d. For commercial/non-rcsidentially used premises a surcharge not exceeding 50% of tax is levied
additionally.
14. What are tax rates for bustees?'

For bustees, specified educational institutions and some statutory organizations the rate of tax is different.
For instance, schools that meet each of the following criteria are exempt from property tax,
• The school must possess own buildings

• The school must be audited by qualified accountants are exempt from taxes
• Teachers are remunerated by Govt. of W.B.
15. How much time does it take to obtain a property valuation report?
In general, the time taken for generating a property valuation report after the assessee's name is mutated in
Assessment Register; is 7 working days.
16. What can I do if there is excessive delay in my getting the valuation report in spite of providing all the
documents as specified?
In the unlikely case of such an event, you are most welcome to approach concerned Assessor-Collector at
telephone number given in Annex A. You may also drop in an email to cmcmc@cal2.vsnl.in and we would
do our best to assist you in the speedy resolution of your grievance
17. What if I have objections to the Annual Valuation Report and/or corresponding property tax? How can I
bring up my case for hearing? How much time is elapsed before a case comes up for hearing?
Each assessee is given liberty to appear before a Hearing Officer if he has any objection against the
valuation proposed by K.M.C (Section 186 and 187 of K.M.C Act, 1980). Hearing Officer considers such
objections (verbal /written) and fixes the Annual Valuation against the premises of the assessee under
section 188 of K.M.C. Act, 1980. The assessee has a further chance to appeal against such valuation as
determined under section 188. He can appeal before Municipal Assessment Tribunal that consists of a
Chairman and other members not exceeding five in number. However, the said Tribunal entertains no appeal
if the disputed tax is not deposited. Provisions of Limitation Act, 1963 is applicable relating to such appeal
before Tribunal. Valuation as determined by the Tribunal is final and no proceeding shall lie in any Civil
Court against the valuation as determined by The Tribunal.
18. What should I do incase of, if I have a complaint against property valuers?
Please contact with concerned Assessor-Collector as per details in Annex A (available online)
19. What are the locations at which hearing is conducted?

Hearing is conducted at the addresses mentioned in Annex A (available online). Please contact the ward
office according to your location.
20. Will I need a lawyer to support my case for hearing?

Every effort is made to ensure that you receive full justice, in a fair and unbiased manner. However you are
most welcome to bring in a lawyer with you if you feel more comfortable in doing so.
21. What is the General Revaluation process? How often is it carried out?
KMC inspectors visit your premises and propose a valuation. Generally, for a residential property the
Annual Valuation increases by a minimum of ten percent if no addition and alteration in use and nature of
the premises has occurred and for Non-residential premises in the increment is of minimum 20%. Normally,
the general revaluation happens after every six years.
22. Can I perform a self-valuation (self-assessment)? What is the procedure for the same? Can I carry out a
self-revaluation? What is the procedure?
Self-Assessment is tentatively planned to be implemented from April 2007. However you should inform
[ 173 ]
K.M.C in writing regarding any sale/purchase of property in the jurisdiction of K.M.C and as well as
regarding any change in nature and use of the building.
23. What should I do if there is a change in use or occupier of my property such that there is a change in my
income from the same?
If there is a change in the use of property the following steps need to be taken,
a. Assessee needs to fill in form A-75 and submit to Assessor Collector. A -75 can be purchased from the
Central Records counter at the ground floor of K.M.C
b. Within 2-3 working days of submission of form, an Inspector is sent to concerned premises.
c. Inspector completes premises inspection and fills in details in inspection Book.
d. Inspector obtains clearance from Deputy Assessor Collector, Assessor-Collector, D.M.C (Revenue) as
applicable and arranges for hearing notice to be sent to assessee.
e. Hearing officer will decide the appropriate annual valuation of the property based on comparable rates
in the same location and paper work submitted by the assessment department and the assessee.
f. If the assessee does not agree with the Annual Valuation after discussions with the hearing officer, he
can further appeal against the valuation under section 189 of K.M.C Act, 1980 by appearing before
Municipal Assessment Tribunal (see question 6). However, the assessee has to pay bills per hearing
officer prior to appearing before tribunal
24. What are Fresh/Supplementary (F/S) bills?

Bills that are generated just after hearing are called as Fresh/Supplementary (F/S) bills. If it is first time
assessment then the bill is fresh one and for revaluation hearing the bill is a supplementary bill.
25. What is the user charge charged by K.M.C?

For user charges please refer to Annex B (available online).
26. Is there a reminder service for payment of pending tax demand? How often are these reminders sent?
Yes, after even quarter-end such reminder is sent. All details of o/s is sent with yearly bills.
27. What payment methods are available to me?

Payments can he made by cash, demand draft or cheque in favour of 'Kolkata Municipal Corporation'
payable at Kolkata.
28. What is the property tax payment schedule? Can I pay in monthly installments?
The property lax schedule is printed in the bills. Installments are generally quarterly.
29. Where can I deposit my outstanding property taxes?

You can deposit yearly property tax bills at any treasury counters of KMC as well as in stipulated banks as
printed in the reverse of the bill. Fresh/Supplementary (F/S) bills are to be deposited in respective offices
viz.. Head Office, Gariahat Office, SSU Office, GRU Office, Br. XI Office, and Br. XII Office in respect of
wards as stipulated in Annex A.
30. Can I pay my Property Demand bills for future years?

Yes permission is to be taken from concerned Assessor-Collector. But the deposited amount will not carry
any interest.
31. What happens if I am late in my payment?

We advise you to pay your bills on time. Late payment may lead to serious discomfort to you including and
not limited to disconnection of water supply to your premises. The K.M.C Act, 1980 t provides with
following penal measures:
[ 174 ]
Sections 219-221B, 223, 225 and Section 275(aa) of Calcutta Municipal Act, 1980 deals the situation as
mentioned above. Late payment can lead to,
a. Issuance of Warrant of Distress and sale of movable property (Sections 220-221)
b. Attachment and sale of immovable property (Sections 221A and 22 IB)
c. Recovery under Bengal Act iii, 1913 (Section 223)
d. Attachment of rent of the tenant(s) [Section 225]
e. Disconnection of water supply line (Section 275 [aa])
32. What if I do not receive my property tax demand on time?

Though highly unlikely, there may be instances when you may not receive the bills due to a delivery fault or
some other unforeseen reason. In such a case you should contact your nearest ward office and enquire about
your tax charges. You can also contact K.M.C at Data Processing Centre at Park Circus Market Complex
(22470805) and get a copy of Duplicate bill on payment of Rs.10/- to find out the same. Non-receipt of
K.M.C's tax bill may not be a valid reason for non-payment of property tax. You can pay your bills just by
quoting your Assessee Number in our treasury counters.
33. What if I notice people in my area whose properties are unassessed? Who do I contact?
The property tax is used to provide civic amenities to the citizens of Kolkata. People who do not pay their
proper tax are committing a crime against the city. We strongly encourage responsible citizens to inform us
in case they notice an unassessed property. Your name and particulars will be kept absolutely confidential.
You may inform concerned Assessor-Collector as per addresses in Annex A. You may also write a letter or
send an email to the Municipal Commissioner of Kolkata (email - kmc@vsnl.net).
List of sub-departments along with contact details
Annex A
S.N Authorized Personnel Address Phone Number
1. Chief Manager( Revenue) 5, S.N. Banerjee Road, Kolkata - 700 013 2286 1263 (Dir)
2286 1000 (22
lines) Extn: 2502
2. Assessor-Collector (South) [ward nos. 5, S.N. Banerjee Road, Kolkata - 700 013 2286 1033
52-90 except 66, 67,89] (Dir)2286 1000 (22
lines) Extn: 2455
3. Assessor-Collector (North)[ward nos. 5, S.N. Banerjee Road, Kolkata - 700 013 2286 1012
l-51] (Dir)2286 1000 (22
lines) Extn: 2405
4 Assessor-Collector (Tolly Tax) [ward 212 Rash Bihari Avenue (RB Avenue), 2460 0899 (Dir)
nos. 66,67,89 & 91 -100] Kolkata 700 01 9 (Near Goriahat Market)
5. Assessor-Collector (Br. 15) (GRU- E3, Circular Garden Rich Road, Kolkata 700 2469 6049 (Dir)
Gardcn Rich Unit) [ward nos. 133- 024
141]
6. Assessor-Collector (SSU - South 1 Diamond Harbor Road, Kolkata 700 038 2457 6107 / 2447
Suburban Unit) [ward nos. 115-132] (Near Taratola Colony) 4365 (Dir)
7. Deputy Assessor-Collector (Br. Unit No. 1, (2 nd Floor), Bagayatin Station 2425 5960(Direct)
Xl)[ward nos. 101,102, 110-114] Road, Bagayatin Market, Kolkata 92
8. Assessor-Collector (Br. XII) [ward no. 75 Shantoshpur Avenue, Shantoshpur Market 2416 0718(Direct )
103-109] Complex, 3rd Floor Kolkata 700 075 2416 4060
Extn: 210
[ 175 ]
Annex B
Rates of Taxes, Surcharges & Other Fees & Charges for the year 2005 – 2006
SN Address Rate(Rs.)
1 Certified copy of Assessment Book
a. From 01.04.1984 onwards (per assessee)
• having annual valuation up to Rs. 12,000/- 100
• having annual valuation above Rs. 12,000/- but below Rs. 18,000/- 150
• having annual valuation above Rs. 18,000/- 1000
b. Prior to 01. 04. 1984 (per assessee)
• having annual valuation upto Rs. 12,000/- 200
c. For bustee/ hut/ colony (per assessee)
Prior to 01.04.1984 irrespective of annual valuation 50
From 01. 04. 1984 onwards 40
2. Searching Fees from Records Department
a. From 0 1 .04. 1 984 onwards (per assessee)
• having annual valuation upto Rs. 18,000 /- 150
b. Prior to 0 1 .04. 1 984 (per assessee)
• having annual valuation upto Rs. 18,000/- 150
3 Statement of Detailed Valuation
a. annual valuation less than Rs. 600/- 30
b. annual valuation from Rs. 601/- to Rs. 2000/- 50
c. annual valuation from Rs. 2001/- to Rs. 3000/- I00
d. annual valuation from Rs. 3001/- to Rs. 10000/- 150
e. annual valuation above Rs. 10,000/- upto Rs. 18,000/- 500
f annual valuation above Rs. 18,000/- 1000
4 Duplicate copy of each rate bill 20
5 Duplicate copy of assessment orders (Rate-Card) 70
6 Certified copy of order by hearing officer or any competent authority (per 80 100
words or part thereof)
7 Certificate of details of commercial/non-residential surcharge if taken by owner
8 a. up to ten tenants 500
[ 176 ]
SN Address Rate(Rs.)
9 b. more than ten tenants. 50 per tenant
10 Certificate of details of commercial/ non-residential surcharge if taken by any 100
tenant only for his portion
1I Supplying feasibility certificate in respect of mutation only for submission for
sanction of Building Plan
12 a. if applied for by owner 1000
13 b. application by person other than owner 3000
14 Mutation Certificate 100
15 Certified copy of current Inspection Book only for owner portion or if application 300
for mutation has been submitted
a. Annual Valuation less than Rs 3,000/- 150
b. Annual Valuation from Rs 3,001 to Rs 10,000 400
c. Annual Valuation from Rs 10,001 to Rs 50,000 1000
d. Annual Valuation above Rs 50,000 4% of Annual
Valuation
Double the rate to be charged in case of premises having N.R. Use

16 Duplicate copy P.D. Bill for the current year 10
17 Furnishing information to the owner, lessee, sub-lessee or occupier regarding
apportionment of the consolidated rate of land or building for current period
(applicable u/s 194/230 of KMC Act, 1980)*
a. In respect of one occupier 50
b. In respect of more than one but not more than five occupiers 100
c. In respect of more than five but not more than ten occupiers 250
d. In respect of more than ten occupiers (per occupier) 100
* Double the rate to be charged in case of premises having non residential use
18 Furnishing information the owner, lessee, sub-lessee or occupier regarding,
apportionment of the Consolidated Rate of Land or Building for previous period
a. In respect of one occupier 50
b. In respect of more than one but not more than five occupiers 100
c. In respect of more than five but not more than ten occupiers 250
d. In respect of more than ten occupiers (per occupier) 50
* Double the rate to be charged in case of premises having non residential use
19 Mutation fees in the case of transfer/agreement for sale or cost of acquisition or in
the case where there is certificate or in the case of testamentary succession; or in
the case of transfer by a deed of lease / sub - lease / assignment or such other
similar
[ 177 ]
S.N. Address Rate (Rs.)

instrument*
a. if the price/value of the property declared does not exceed Rs. 50,000/- 0.5% of
price/value
b. where such price/value exceeds Rs. 50,000/- but does not exceed Rs. 1,00,000/-
1% of
price/ value
c. where Such price/value exceeds Rs. 1,00,000/- but does not exceed Rs. 5,00,000/- 1.5% of
price/ value
d. where such price/value exceeds Rs. 3,00,000 but does not exceed Rs. 5,00,000/- 2% of
price/value
e. where such price/value exceeds Rs. 5,00,000/- 3.5% of
price/ value
* provided that in calculating the amount of fee to be paid is
any fraction of a rupee amounting to fifty paise or more shall be
rounded off to the nearest rupee
20 Mutation fee in the case of intestate succession
a. if the last decided annual valuation does not exceed Rs. 3,000/-
25
b. if such valuation exceeds Rs. 3,000 but does not exceed Rs. 6,000/-
50
c. if such valuation exceeds Rs. 6,000/- but does not exceed Rs. 10,000/- 100
d. if such valuation exceeds Rs. 10,000/- but does not exceed Rs. 15,000/-
200
e. if such valuation exceeds Rs. 15,000/- 250
f. in the case of thika tenant / hut-owner in a bustee hut premises 20
21. Mutation processing fee
a. simple mutation 100
b. separation / amalgamation / apportionment 300
From No.A-42 SI No,-A

Price 10/-only
APPLICATION FOR ENTRY OF NAMES IN THE ASSESSMENT

REGISTER u/s 183 AND SEPARATION/AMALGAMATION OF NUMBER(S)
u/s 178(4) AND APPORTIONMENT u/s 178(2)(II) (PROVISO). OF THE
CALCUTTA MUNICIPAL CORPORATION ACT, 1980.
Premises No............................................... Wd. No,...................................
Assessee No(s).............................................
2. (i) Name of the applicant(s) :

(ii) Present Address :
3. Name of the Existing Recorded owner(s)
4 Purpose of application :
(a) Mutation-Succession (Intestate or Testamentary) or Transfer.

(b) Separation/Amalgamation/Apportionment.( Mark in (a) or (b) whichever is applicable)
[ 178 ]
5, Whether Consolidated Rate Bill is paid up-to-date :Yes/No,

i.e., against the Qrs. falling within the period of date of issue
of NOC and filing of the application. If yes, xerox copies duly
attested thereof to be attached.
6, Reference of Sanctioned Development Plan, if any u/S. 364/365 of CMC Act, 1980:
7. Number of Documents enclosed as per check list : (Indicate, the item nos.given in the check list)
Dated : Signature of the Applicant
Seal of the Firm or Co-operative Society whichever is applicable is to be used wherever necessary
DOCUMENTS TO BE PRODUCED WITH THE APPLICATION FOR

MUTATION/SEPARATION/AMALGAMATION ETC. IN CASE OF :
1. TRANSFER (i) Certified or attested copy of Deed of Transfer (Both Page attestation to be
made by a Group-A Gazetted Officer of the State/Central Govt. or C.M.C
Officer not below the rank of Dy. Manager or by the Notary Public)
(ii) No outstanding certificates of Consolidated Rate from the Assessment-
Collection Department, Law Department and Revenue Department.
2. SUCCESSION :
(a) Intestate - I
(i) Affidavit in original declaring the legal heirship of the applicant(s).
(ii) Original Death Certificate of the Recorded Owner/others issued by the appropriate
authority.
(iii) No outstanding certificates of Consolidated Rate from Collection wing of the

Assessment - Collection Department, Law Department and Revenue Department.
(b) Testamentary -
(i) Certified copy or Xerox copy duly attested by a Group-A Gazette Officer etc. of
documentary evidence showing the devolution of title from the recorded owner(s) as
in the Assessment Register to the applicant(s). (No Death Certificate is necessary).
(ii) A declaration of the Executor of the Will to the extent that he has relinquished the
probated property in favour of the beneficiary is also to be enclosed.
(iii) No outstanding certificate of Consolidated Rate from the Assessment Collection

Department, Law Department and Revenue 'Department,
(c) For premises registered under West Bengal Co-operative Society
Act, 1973.
Apart from the documents mentioned above at 1 or 2(a) or 2(b) as the case may be, the
following documents are also to be enclosed :
(i) Copy of resolution of the Society accepting the applicant(s) as member(s) of the
Society along with approval of the Deputy Register of the Co-operative Society
(Housing) towards such resolution, duly certified by the Secretary/the Chairman of
the Society.
[ 179 ]
(ii) Xerox Copy of share Certificate duly certified by the Secretary/the Chairman of the
Society showing transfer of certificate in favour of the applicant(s) must be attested
by Competent Authority.
(iii) No outstanding certificate of Consolidated Rate from Collection wing of the

Assessment-Collection Department, Revenue Department and Law Department.
(d) For premises registered under West Bengal Apartment Ownership
Act, 1972.
(i) As at 1 or 2(a) or 2(b) above, as the case may be.
Information : *Please quote your Assessee No. for all Correspondences,

*Change of Mailing Address to be communicated forthwith
*Use your Assessee No and contact the Treasury counter for payment of P.D. Bill if
the same do not reach you timely .
3. SEPARATION :
(a) Apart from the documents mentioned at 1 or 2(a) or 2(b), a Block Plan (at least to a scale of 20 feet
to an inch) of the premises either in the form of Blue Print copy or drawn on tracing cloth showing
therein the structural outlines of the mother premises and that of the portion(s) sought to be
separated from it, all in distinguishing colours. Separate entrance to the proposed separate
portion(s) is to be distinctly shown in the same Block Plan indicating the road leading to entrance.
Such Block Plan shall be signed by the applicant as well as by the Drawer of the Plan.
(b) A certificate as in proforma-III obtained from the Building Deptt. of CMC shall be enclosed along
with the application in form No. A-42 (not applicable in case of separation of premises comprised
of vacant land only).
(c) For separation involving more than three sub-divisions in the mother plot : Clearance u/S 364
& 365 of CMC Act, 1980 is required from the Chief Valuer & Surveyor, CMC. Details of site
plan as per above scale is to be submitted with reference to the previous Sanctioned Development
Plan with date.
(d) For separation of the apartments registered under the West Bengal Co-operative Societies Act,
1973.
(i) Certified Copy of Documents of Registration and the list of members approved by the Dy.
Registrar of Co-operative Society (Housing).
(ii) Block Plan of the floor (at least to a scale of 20 feet to an inch) either in the form of Blue Print
copy or drawn on Tracing Cloth showing therein the structural outlines in distinguishing
colours for the portions sought to be separated duly signed by the Secretary of the Society,
applicant(s) and the Drawer of the Plan.
(iii) No outstanding certificate of Consolidated Rate from Collection Wing of the Assessment-
Collection Department, Law Department and Revenue Department
(iv) Letter of allotment of flats duly signed by the Secretary of the Co-operative Society..
(v) Detailed particulars of the flats viz. measurement of flats, cost of construction, measurement
of common area, date of possession etc. to be furnished by the Secretary of the Society
(e) For separation of the apartments registered under the West Bengal Apartment Ownership Act, 1972.
(i) Certified copy of Document of Registration along with a certificate of eligibility of the
[ 180 ]
premises u/s 14 of the West Bengal Apartment Ownership Act, 1972
(ii) As at 3(d) (ii), (iii), (iv) and (v) above.
(f) For apportionment of taxes under the same premises number u/s 178(2)(ii) : The documents required
are as at 1 or 2(a) or 2(b) whichever applicable,
FOR AMALGAMATION :
(a) The documents as mentioned at 1 or 2(D), at the case may be.
(b) Block Plan in the aforesaid scale showing therein the proposed amalgamation of the plots
indicating roads etc., .signed by the applicant(s) and the Drawer of the plan.
(c) A site plan is also to be enclosed with the prescribed A-42 form showing therein the existing
drainage connections and details of the structure. A copy of the same is to be submitted to the
concerned Borough Office too. (Applicable in case the area of the proposed amalgamated plots
exceeds 500 sqm.).
THIKA PREMISES :
Apart from the documents mentioned at 1 & 2 above whichever is applicable, the Rent Receipt of the
Thika Land from the Landlord for the period before 18.01.1982 and also the up-to-date receipted
ground rent challan issued by the Controller of Thika Tenancy, Govt. of West Bengal for the period
after 18.01.1982.
Further Information
(1) Be it noted that save and except the case of Intestate/Testamentary succession from the
Recorded Owner, a letter of consent from the Existing Recorded Owner in the matter of
mutation of name is necessary.
(2) Additional Documents to be attached :
(i) Application indicating willingness to pay the pro-rata liability of arrear dues as in
proforma—I enclosed in a separate sheet of paper where valuation in respect of mother
premises is already determined.
(ii) Undertaking on solemn affirmation to pay pro-rata share of taxes in arrear where
valuation of the mother premises in respect of earlier period is yet to be deter (proforma
- II enclosed) — by Affidavit to be submitted separately.
(iii) In case of area within Added or within the erstwhile Panchayat area since included in
City proper Certified Copy of R.O.R. shall be enclosed.
(3) Land with any water body will not be separated.
(4) For Khatal lands NOC from Controller of Calcutta Thika Tenancy is essential.
(5) The Block Plan which is to be enclosed with the application for Separation / Amalgamation
shall contain the signature of the applicant(s) as well as the drawer of the said plan.
[ 181 ]
PROFORMA - I
(To be submitted separately)
Application Indicating willingness to pay pro-rata liability of arrear dues where valuation is already
determined in respect of mother premises.
To,
The Municipal Commissioner,
I am to inform you that I am willing to pay the pro-rata liability of arrear dues in respect of the
Premises No. ......................... under Ward No. ................... out of the valuation of the mother premises
already determined for effecting mutation/ separation /amalgamation /apportionment of taxes.
Yours faithfully,
Dated : Signature of the applicant(s)
PROFORMA - II
(To be submitted Separately)
Undertaking on Solemn affirmation for payment of pro-rata of arrear taxes where
valuation is yet to be determined.
By Affidavit.
l,Sri ........................................................................... S/O/D/O............................................. ....
by occupation .................................................................... by faith ............................................
residing at .............................................................................................................................
do hereby solemnly declare and undertake to pay the pro-rata share of taxes in respect of the Premises
No. ......................................................................................................................... in- Ward
No. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . for the period up to the quarter prior to the transfer of it/or a
portion of it being Flat No. ........................................................................... which may be
determined after the mutation of the said Premises/Flat No. ...................................... in my name.
The above declaration is true to my knowledge.
(Not Applicable in respect of separation of Premises Comprised of Vacant Land only))
Proforma Certificate
This is to certify that no mandatory space is required to be maintained as per the existing CMC's
extant Building Rules in respect of Premises No. ................... in Ward No. ............... Borough
No. ...............which is sought for separation with reference to the application made by
........................................................................................................ for this 'No objection’ Certificate.
Departmental procedure of CA.'s Deptt Signature of the EE(B)

or City Architect
[ 182 ]
CHECK LIST
(To be ticked against the documents supplied).
Please verify whether the following documents whichever applicable, have been enclosed with
the application for mutation/separation/amalgamation /apportionment, as the case may be :-
(1) No outstanding certificate from the Assessment-Collection Deptt, Law Yes/No

Deptt. and Revenue Deptt.
(2) Xerox copy of document duly attested indicating right, title and interest in Yes/No
favour of the applicant(s).
(3) Letter of consent from the existing Recorded Owner (except in case of Yes/No
intestate testamentary succession).
(4) Application indicating willingness to-pay pro-rata liability of arrear dues Yes/No
where valuation already determined in respect of mother premises in
Proforma-I separately.
(5) Undertaking on solemn affirmation to pay Pro-rata share of arrear taxes Yes/No
where valuation is yet to be determined in Proforma-II separately.
(6) Affidavit in original indicating right, title and interest wherever necessary Yes/No
(7) Original Death Certificate issued by the appropriate authority wherever Yes/No
necessary.
(8) Certified copy of resolution of the Co-operative Housing Society accepting Yes/No
membership of the applicant(s) along with approval of the Deputy Register of Co-
operative Society (Housing).
(9) Certified copy of share certificate indicating transfer of share in favour of Yes/No
the applicant(s).
(10) Certified or attested xerox copy of the deed of transfer. (Both Page Yes/No
attestation is must).
(11) Block Plan (at least to a scale of 20 ft. to an inch) showing therein the Yes/No
proposed Separation/Amalgamation indicating entrance, road leading to the
entrance duly signed by the applicant(s) and the drawer of the plan.
(12) Certified copy of documents of registration and the list of members Yes/No
duly approved by the Deputy Registrar of Co-operative Society
(Housing).
(13) Certified copy of documents of registration along with a certificate Yes/No
of eligibility of the premises issued by the competent Authority
u/s 14 of the West Bengal Apartment Ownership Act, 1972.
(14) Rent receipt of thika. land from the land lord for the period of Yes/No
18.01.1982.
(15) Ground rent challan issued by the Controller of Thika Tenancy for Yes/No
the period after 18.01.1982.
(16) Any other documents as may be required on the merit of the case Yes/No
as per requirements mentioned in the form.
(17) In case of added Units or erstwhile Panchayat area - Certified copy Yes/No
of R. O. R.
(18) Reference of Sanctioned Development Plan u/S 364/365 of CMC Act, Yes/No
1980 in case more than three sub-divisions in the mother plot are involved.
(19) For separation of premises a certificate as in Proforma-III obtained Yes/No
from the Building Deptt. of CMC.
(20) Clearance u/S 364 & 365 of CMC Act, 1980 obtained from the Chief Yes/No
Valuer and Surveyor, CMC for separation involving more than three
sub-divisions.
(21) For amalgamation a site plan showing the existing drainage connections Yes/No
and details of structure therein, if the area of the proposed amalgamated plot
exceeds 500 Sqm.
[ 183 ]
(22) For mutation in case of succession by way of Testamentary a declaration Yes/No

by the executor of the will as at 2(b)(ii)
(23) Duly attested xerox copy of consolidated rate bill relating to the period Yes/No
falling within the period of date of issue of NOC and date of filing of application.
SI. No. Attached.

(Indicate the SI. No. of the Documents
attached to the application)
Signature of Assistant Signature of Asstt. Assessor
INFORMATION :-
i. In the case of transfer/agreement for sale or cost of acquisition or in the case where there is
certificate or in the case of testamentary succession the mutation fees will be realised in the
following percentage :-
a) If the price/value of the property declared does not exceed 0.5% of the
rupees fifty thousand price/Value
b) Where such price/value exceeds rupees fifty thousand but 1% of the

does not exceed rupees one lakh. price/value
c) Where such price/value exceeds rupees one lakh but does 1.5%of the
not exceed rupees three lakhs. price/value
d) Where such price/value exceeds rupees three lakhs but does 2% of the
not exceed rupees five lakhs. price/value
e) Where such price/value exceeds rupees five lakhs. 2.5% of the

price/value
Provided that in calculating the amount to be paid as mentioned above any fraction of a rupee
amounting to fifty paise or more shall be rounded off to the nearest rupee.
Please Note : i) Mutation fees shall be realised on the basis of the actual stamp duty paid.
ii) Instrument of transfer registered outside West Bengal shall not be accepted.
iii) If the deed in question is found to have been registered outside West Bengal the
deficit amount of the Stamp Duty has to be paid as per the rate applicable in the State
of West Bengal and supporting document as such shall be produced.
i. In the case of intestate succession the mutation fees to be paid are as follows :
a) If the last decided annual valuation does not exceed rupees Rs. 25/-
three thousand.
b) If such valuation exceeds rupees three thousand but does Rs. 50/-
not exceed rupees six thousand.
c) If such valuation exceeds rupees six thousand but does not Rs. 100/-
exceed rupees ten thousand.
d) If such valuations exceeds rupees ten thousand but does not Rs. 200/-
exceed rupees fifteen thousand.
e) If such valuation exceeds rupees fifteen thousand. Rs. 250/-
f) In the case of thika tenant/hut owner in a Bustee hut Rs. 20/-
premises.
[ 184 ]
Rates of Taxes, Surcharges & Other Fees & Charges for the year 2008-2009
Rate of
2008-2009
Rs
ASSESSMENT- COLLECTION DEPARTMENT
1. Updated Certified Copy of Assessment Book :—
A) For Non-Bustee
(a) From 01-04-84 on wards

(i) having Annual valuation upto Rs. 12,000/- 100.00 per assessee
ii) having Annual valuation above Rs. 12,000/-
but upto Rs. 18,000/- 150.00 per assessee
iii) having annual valuation above Rs. 18,000/- 1000.00 per assessee
(b) Prior to 01-04-84
i) having annual valuation upto Rs. 12,000/- 200.00 per assessee

ii) having annual valuation above Rs. 12,000/- 1000.00 per assessee
B) For Bustee / Hut / Colony, irrespective of A. V.

50.00 per assessee
40.00 per assessee
(i) Prior to 1.4.84

(ii) From 1. 4. 84 & onwards
2. Searching Fees From Records Deptt.: —

(a) From 1.04. 84 & onwards
(i) having annual valuation upto Rs. 18,000/- 150.00 per assessee
(ii) having annual valuation above Rs. 18,000/- 500.00 per assessee
(b) Prior to 1.04.84

(i) having annual valuation upto Rs. 18,000/- 150.00 per assessee
(ii) having annual valuation above Rs. 18,000/- 1000.00 per assessee
(c) For Bustee/Hut/Colony Irrespective of A. V. :-

(i) From 1.4.1984 50.00 per assessee
(ii) Prior to 1.4.1984 100.00 per assessee
3. Statement of Details of Valuation :—

(i) Annual Valuation less than Rs. 600/- 30.00
(ii) Annual Valuation from Rs. 601/- to Rs. 2000/- 50.00
(iii) Annual Valuation from Rs. 2001/- to Rs. 3000/- 100.00
(iv) Annual Valuation from Rs. 3001/- to Rs. 10,000/- 150.00
(v) Annual Valuation above Rs.. 10,000/- upto 18,000/- 500.00
(vi) Annual Valuation above 18,000/- 1000.00
[ 185 ]
Rate for
2008-2009
Rs.
4. Others;—
20.00
(i) For duplicate copy of each F/S bill
70.00
(ii) For duplicate copy of assessment orders (Rate-card)
100.00 per 80 words or
(iii) For certified copy of order of hearing officer or any
part thereof
competent authority
(iv) For certificate of details of commercial/non-residential 500.00

surcharge, if taken by owner upto ten tenants.
50.00 per tenant
(v) For certificate of details of commercial/non-residential
surcharge, if taken by owner for more than ten tenants
(vi) For certificate of details of commercial/non-residential 100.00

surcharge, if taken by any tenant only for his portion.
(vii) For supplying feasibility certificate in respect of Mutation only
for sanction of Building Plan :
(a) if applied for by owner 1000.00
(b) if applied for by other than owner 3000.00
(viii) For Mutation Certificate 100.00
5.For certified copy of current Inspection Book for decided AV (A)

only for owner portion or if application for mutation is submitted 300.00
(B) (i) Annual valuation less than Rs. 3000/- 150.00

(ii) Annual valuation from Rs. 3001/- to 10,000/- 400.00
(iii) Annual valuation from Rs. 10,001/- to 50,000/-
4% of Annual Valuation
(iv) Annual valuation above Rs. 50,000/-
Double the rate to be charged in case of premises having
N.R. Use
6. Duplicate copy of P. D. Bill for the current year 10.00 Each
7. For furnishing information to the owner, lessee, sub-lessee or

occupier regarding apportionment of the Consolidated Rate
for Land or Building for current period (application u/s
194/230 of K.M.C Act, 1980):—
i) In respect of one occupier 50.00
ii) In respect of more than one but not more than five occupiers. 100.00
iii) In respect of more than five but not more than ten occupiers.
250.00
iv) In respect of more than ten occupiers.
100.00 per Occupier
Double the rate to be charged in case of premises having
N.R. use
[ 186 ]
Rate for 2008-2009

Rs.
8. For furnishing-information to the owner, lessee, sub-lessee or

occupier regarding apportionment of the Consolidated Rate
for Land, or Building for previous
(i) In respect of one occupier 50.00

(ii) In respect of more than one but not more than 100.00
five occupiers.
(iii) In respect of more than five but not more than 250.00
ten occupiers.
(iv) In respect of more than ten occupiers. 50.00 per occupier
Double the rate to be charged in case of Premises
having N.R. use
9. Mutation Processing Fee : —

Simple Mutation Rs. 100.00 Per Step of
Mutation
Separation/Apportionment Rs. 300.00
10. Amalgamation Fee : —
Rs. 300.00
(i) for below 500 Sq. Mtr.
(ii) for 500 Sq. Mtr. & above but less than 1000 Sq. Mtr. Rs. 1 ,000.00
(iii) for 1000 Sq. Mtr. & above but less than 1500 Sq. Mtr. Rs. 5,000.00
(iv) for 1500 Sq. Mtr. & above Rs. 10,000.00
11. Exemption Processing Fee : —
Rs. 200.00
(i) U/S172
(ii) U/S173, 173(A) Rs. 300.00
(iii) U/s171(4), 171(5) Rs. 1,000.00
12. Transfer from Minor to Major Rs. 100.00
13. Transfer from Colony to Non-Colony Rs. 100.00
14. Conversion of Prem. from factory to residential Rs. 1000.00
15. Change in Occupancy
A-75 Processing Fees Rs. 100.00
[ 187 ]
Sl. No. Index Page No.
I Assessment - Appeal
Circular No. 30 of 1987-1988 - Forum of appeal to review the
37 51
valuation for reduction U/S 192.
II Assessment - Commercial Surcharge

Circular No.3 of 1984-1985.- Percentage of con-rate for
10 imposition of Commercial/Non-Residential Surcharge and that of 27
exemption there from.
Circular No.5 of l984-1985.- Imposition of commercial/ Non-
11 28
residential Surcharge.
Order of the Supreme Court dt: 21.12.1984.- Inclusion of total
13 29
amount of surcharge in the rate bill.
Public Notice - Intimating imposition of Commercial /Non-
19 Residential Surcharge on lands and Bldgs from 1. 4. 84 under the 37
C. M. C. Act, 1980 and also under C. M. Act, 1951.
Office Order - Method of calculation of Surcharge payable by
28 46
individual tenant under section 230 (b) of the C. M. C. Act, 1980
Circular No.4 of 1987-1988 - Method of calculation of
32 48
Commercial/Non-Residential Surcharge
Circular No. 3 of 1997-1998. - Imposition of Surcharge for
64 65
non-residential use irrespective of A.V.
III Assessment - Exemption

Circular No.2 of 1985-86-Procedure of granting exemption from
18 payment of tax in respect of premises having valuation of Rs. 33
300/- and below.
Circular No. 17 of 1987-1988 - Prescribing procedure for dealing
33 49
with exemption U/S 172 (1) (b) (ii) of the C. M. C. Act, 1980.
Circular No. 46 of 1997-1998. - Exemption of school own
69 69
buildings from payment of tax.
Circular No. 36 of 1998-1999. - Cancellation of Circular No.
17/87-88 to deal with exemption of School Building and
83 74
prohibiting asking school to produce any paper other than one
mentioned in Circular No. 46/97-98. (Final)
Circular No. 47 of 1998-1999. - Permanent exemption to the
84 Schools from payment of consolidated rate-not liable to pay 75
interest and penalty till 2/91-92.
Order of 1998-1999 - Grant of exemption from payment of Con.
92 80
Rate to the schools.
Circular No. 3 of 1999-2000 Exemption of Property tax w.e.f
94 81
4/79-80 for Schools having own building and no tuition fees
Circular No.58 of 1999-2000 - Exemption of Stamp Duty on
97 82
Registration of Deed of Gift.
Circular No.20 of 2007-2008 - Exemption of property tax of
128 125
enlisted heritage building.
149 Application for exemption 167
[ 188 ]
Assessment - Fees, Interest, Penalty, Notice of Demand, Distress

IV
Warrant.
Letter - Determination of the rate of interest payable on the amount of
7 25
bill remaining unpaid after thirty days of its presentation.
Order-Determination of Fees on Notice of Demand, Distress Warrant
20 38
and Penalty.
Circular No. 67of 1994-1995. - Imposition of interest rate @18% &
49 58
12% on the amount u/s 217 (3).
Circular No.13 of 1995-1996. - Charging No fee for change of mailing
52 59
address
Circular No. 24 of 1996-1997. - Place of service of Notice of Demand,
59 62
place of D/W. Result of D. W.
Circular No. 8 of 1996-1997 - Notice of interest and penalty in N/D as
62 64
observed by High Court.
Circular No. 26 of 1998-1999 - High Court's Order Dispensing with
81 limitation bar for realisation of consolidated rates showing interest and 74
penalty in N/D after adjustment of S/A (if any).
Notification of Govt. of W.B. Deptt. Of Mpl. Affairs, rate-payer liable
111 99
to pay interest.
Office order No.19 of 2005-2006 - Decision of M.I.C. meeting
117 dt.09.09.2005 for 99% waiver of penalty against full outstanding 104
payment of the premises.
Circular No. 1 of 2007-2008 - All Forms of the KMC will be made
125 110
available to the citizen free of cost.
Order of 2007-2008 - Deposit of Rs. 200/- as balance amount in Simple
131 mutation cases where suo –moto Mutation-apportionment has been done 131
in the Concerned division.
Notification - C.M.C. (Payment & Recovery of Taxes) Regulation 1990
148 comprising of N/D fee, penalty & exemption. Form for D/W, Inventory, 156
Warrant against immovable property.
Rates of Taxes, Surcharges & Other Fees & Charges for the year 2008-
152 185
2009.
V Assessment - Fresh/Supplementary bills, P.D. bills

Circular No. 12 of 1985-86 - Issue of fresh bills for premises previously
22 42
having annual value below Rs. 300/- with effect from 1/84-85.
Office order 11 of l997-1998. - Decided G.R/I.R but bills not
70 69
generated yet to be included while generating HQ. Notice.
Circular No. 89 of 1997-1998. - Staggering date of Advance
76 72
presentation of F/S. bill and rebate.
VI Assessment - Hearing
Circular No.5 of1988-1989 - Correction of Assessment Books in respect
38 51
of unobjected valuation.
56 Circular No. 8 of 1995-1996. - In Rate Card owner and mailing address 61
[ 189 ]
Circular No. 13 of 1998-1999. - Prohibiting Manual Hearing Notice and

82 74
Rate Card.
Circular no 6 of 1999-2000.- Hearing and Disposal of application of
95 81
A75 Cases
Office order No. 2 of 1999- 2000 - Proof of service of notice to be
96 82
placed before H.O.
99 Office order No.8 of 2000-2001 - Hearing Notice. 83
Circular No.49 of 2002-2003 - Authorised representative’s
107 95
representation before H.O.
122 Circular No.18 of 2006-2007 - Speedy disposal of pending hearing. 106
VII Assessment - Multi Storied Building

Circular No.8 of 1988-1989 - Apportionment of flat/ apartments in a
40 52
multi-apartment building.
Circular No. 69 of 1998-1999. - Jurisdiction of M.S.B.Cell to deal with
88 76
building having 8 Nos. of Flats or more.
VIII Assessment -
Thika/Huts/Bustee/Patta/Colony/Khatal/Khasmahal/Govt.
Buildings/Govt. Property
Circular No.9 of 1984-1985.-Suo-Motu separation and assessment of
12 land, building and hut in a Thika tenanted Non-Bustee premises during 28
General Revaluation.
Office Order- Issue of separate bills for hut in a Bustee owned by the
14 29
State Govt.
Circular No. 10A of 1984-1985.-Procedure for comparison and
16 31
correction of the new Bustee Assessment Book for hut premises.
Circular No. 12 of 1984-1985-Procedure of Suo-Motu Separation and
17 assessment of land, hut or building in a thika tenanted Non-Bustee 32
Premises during the currency of a period.
Circular No.1 of 1987-1988. - Assessment of hut premises on change of
30 47
character from Bustee to Non -Bustee.
Circular No. 61 of 1996-1997. - Authentication of patta of R. R. D. by
63 65
C. O./H.O.D.
Circular No. 8 of 1997-1998. - Procedure of assessment of land of
65 65
Govt. sponsored Refugees and quarters colonies.
Circular No. 32 of 1997-1998. - Regulations u/s. 178 (1) (2) (3) (4) of
C.M.C. Act, 1980 approved by the C.M.C. on 20.9.88 (a) in respect of
68 huts or building assessed under pucca premises number and (b) in 68
respect of hut on a thika tenanted land assessed under Bustee hut
premises number
Circular No. 79 of 1997-1998. - Clearance certificate and N/D prior to
74 4/81-82 for premises/hut assessed as pucca OR 1/84-85 for hut in Thika 71
Tenanted Land.
Circular No. 3 of 1998-1999. - RULE of Determination of A. V. of
80 Land/Bldg. in Squatter's Colony. 73
[ 190 ]
Circular No. 20 of 1998-1999. - Clarification on certain points regarding

90 77
mutation, assessment etc. in Colony areas.
Circular No. 102 of 1998-1999. - Mutation of legal heirs of patta-holder
93 80
in possession on affidavit of relinquishment.
Circular No.77 of 1999-2000. - Prohibition of Mutation / Separation in
98 83
case of Khatal Premises without clearance from The Thika Controller.
Office order No.5 of 2005-2006 - Mutation and separation of Khasmahal
114 land. & Office Memo 2005-2006 - Memo of Khasmahal Section. Govt. 102
of W.B. to A/c. (North).
119 Office order No.10 of 2006-2007 - List of Thika Office. 105
Circular No.835 – S.P.W. - Payment of property tax for the Govt.
120 106
Building in West Bengal by P.W.D.
Assessment of Central Govt. Properties exempted from payment of local
145 154
rates but liable for service charges.
Percentages of levy of con. rate applicable to Bustee premises under the
146 155
C. M. Act, 1951 & C. M. C. Act, 1980.
147 Changes of levy of rates in Bustee premises under the C. M. Act, 1951. 155
IX Assessment - Unassessed Land/Property

Circular No. 27 of 1987-1988 - Guideline for mutation and assessment of
36 50
plots of land lying unassessed
Circular No. 7 of 1994-1995. - Verification of R. O. R. in new
47 57
assessment.
Circular No. 20 of 1994-1995. - Verification of R. O. R. in new
48 58
assessment-partial modification of M. C.’s Circular No. 7/94-95
X Assessment - Valuation and Consolidated Rates

Circular No.6 of 1986-87. - Clarification of the guideline laid down by
24 43
the Mayor dt. 8. 2. 86 for assessment of premises.
Circular No. 11 of 1986-1987. - Determination of rent separately for
26 portion used for Commercial/Non-Residential purpose by Hearing 44
Officers.
Circular No. 18 of 1986-87 - Regulation for reduction in valuation due to
change of occupancy u/s 180 (2) of the C. M. C. Act, 1980 read with
27 44
Section 178(1). [Form A-75]
Circular No.7 of 1988-1989 - Clarification of the term exclusive use and

39 occupation in Mpl.Commr. Circular No. 18 of 1986-87 dt. 7. 10. 86 51
regarding reduction of valuation in case of change of occupancy. [A-75].
Office Order - Guidance to ensure uniformity in the grounds of

42 53
intermediate revision of valuation.
Circular No.9 of 1989-1990. - Time for filing written objection against

43 revised valuation. 55
[ 191 ]
Circular No. 31 of 1995-1996. - Procedure of fixing R/R in tenanted

54 60
house.
Circular No. 11 of 1995-1996. - Lift and A. C. machine for A. V.
57 61
assessment.
Circular No. 11 of 1996-1997. - Ensuring assessment at same rate of
58 61
building possessing identical characteristic .
Circular No. 77 of 1997-1998. - Recording of rebate in consolidated rate
(when, how and by whom) and reduction of A. V. in I. B. & A. R.
73 70
(procedure) u/s. 171(5) & 174(1)-ADVICE to D.P.C. 171(5) for three
years only.
Circular No. 12 of 1997-1998. - Grant of Statement of Details of
78 Valuation in Form No. A-34 against necessary-payments indicating 73
nature of use of land / Bldg. and measurement.
Circular No. 61of 1998-1999. - Proposal of A. V. in respect of certain
86 classes of land and Bldg. (modification of M.C’s Circular No.15/98-99 76
dt- 10.06.98) raising limit from Rs. 6 lakhs to 10 lakhs.
Changes in graduated consolidated rate imposed upon lands & buildings
138 147
under section 165 of the C. M. Act, 1951.
Changes of levy of rates in lands & buildings belonging to the Board of
139 147
Trustees for the Improvement of Calcutta under the C. M. Act, 1951.
XI Forms
140 Form of declaration under provisions of section 174 (1) of the C. M. C. 148
Act, 1980.
143 List of statutory forms under the C. M. C. Act. 1980. 151
144 List of important non-statutory forms under the C. M. C. Act, 1980. 152
151 Format of Form No.A42. 178
XII General Assessment Guidelines
Office Order - Defining the terms covered area and floor area under the 25
8
C. M. C. Act, 1980.
Order - Guidelines for assessment of lands & building under the C. M. C.
21 39
Act, 1980.
Office order No.8 of 2005-2006 - Land including land and Tank portion
116 104
not let out should be assessed.
XIII Miscellaneous
Letter-Enforcement of the Calcutta Municipal Corporation Act, 1980
(West Bengal Act., LIX of 1980) and The Calcutta Municipal
3 22
Corporation (Amendment) Act, 1983, (West Ben. Act XXXII of
1983)., with effect from the 4th day of January, 1984.
[ 192 ]
Circular No. 105 of 1983-84-Enforcement of the Calcutta Municipal

Corporation Act, 1980 (West Bengal Act., LIX of 1980) and The
6 24
Calcutta Municipal Corporation (Amendment) Act, 1983, (West Ben. Act
XXXII of 1983)., with effect from the 4th day of January, 1984.
Office Order - Inspection of records by sister departments of

25 44
Corporation or any other statutory bodies and State & Central Govt.
46 Circular No. 1 of 1994-1995 - Preservation and type of Record & period . 56
Circular No. 5 of 1995-1996. - Enquiry by A. I. about present use on

53 60
application form A-75
Circular No.26 of 2001-2002 - View of the Notification of the Govt. of
103 W. B. in the Law D. bearing No.1644–L dt.28.08.2001 (change of name 85
of the Calcutta Municipal Corporation).
Circular No.47 of 2001-2002 - Access of officials of the office of the
105 93
Commissioner, Multi-storied Building Tax to D.P.C.
115 Order - Allocation of Business for the Mayor-in-Council. 103
118 Circular No. 52 of 2005-06 - K.M.C help line Telephone Number. 105
Circular No 23 of 2006-2007 - Delegation of Powers of Assessment-
123 107
Collection dept.
Circular No. 9 of 2007-2008 - Delegation of Powers of Finance &
126 110
Accounts Dept.
129 Statutory Circular from Dept. of Environment. 128
Govt. Notification dt. 07.11.07 The Kolkata Municipal Corporation (
130 129
Municipal Valuation Committee ) Rules, 2007
Circular No.48 of 2007-2008 - Citizen’s Charter, Assessment -Collection
133 132
Departmen.
Cycle of General Revaluation of Wards (80 Wards) under the C. M. Act,
136 145
1951 & 1980.
Cycle of General Revaluation of Wards (100 Wards) under the C. M.
137 146
Act, 1951. And Third Cycle of G.R.
D. M. C. (R-HQ)'s Office Order regarding 3rd Cycle of General
141 149
Revaluation.
142 Modified List of Wards.[ Inclusion of S.S.U.,J.U,& G.R.U.] 149
XIV Mutation - Land

Office order - 1995-1996 - Clearance certificate from Ch. V. & S. in
55 60
respect of mutation etc. in Wds. No. 57, 58, 66 & 108 .
Mutation/Separation/Amalgamation/Apportionment/Change in
XV
character
Circular No. 14 of 1985-86 - Entry of the name of owner in the
23 42
Assessment Book on the basis of a Deed of Release.
[ 193 ]
Circular No. 2 of 1987-88 - Mutation of name of lessee only on the basis

31 47
of Registered Deed of Lease.
Circular No. 12 of 1987-1988 - Clearance of outstanding to be obtained
34 50
before mutation of name of the owner.
Circular No. 16 of 1987-1988 - Clearance of outstanding subsequent to
35 50
application for mutation on or after 26. 11.87.
Circular No. 4 of 1995-1996 . - Verification of Xerox copy with original
50 by AAC in case of probated will and R. O. R. of Govt. of W. B. in 59
Mutation (58/94-95 amended partially)
Circular No. 30 of 1997-1998. - No necessity for opinion of Dr.- WS.
66 67
deptt. in case of amalgamation.
Circular No. 31 of 1997-1998. - Disposal of case & thereafter refer to
67 68
U.L..C. & A for information
Circular No. 50 of 1997-1998. - Enclosing site plan with application in
71 70
Form-A-42.
Circular No. 51 of 1997-1998. - No requirement to submit proforma
72 70
certificate.
Circular No. 88 of 1997-1998. - Prescribing no re-valuation for mutation
75 71
by Succession (Testate or Intestate).
Circular No. 90 of 1997-1998. - Rule of revaluation for mutation through
77 72
Deed of Trust.
Circular No. 13 of 1997-1998. - Receiving of simple mutation application
79 by Computer Section only and sending all pending mutation files to 73
Computer section.
Circular No. 55 of 1998-1999. - Dispensing with production of letter of
85 consent and affidavit for payment of pro-rata Tax for simple mutation as 75
per A-42.
Circular No. 67 of 1998-1999. - Proforma I & II not necessary for
87 76
mutation.
Circular No. 92/98-99. - Re-valuation of land and building on the ground
91 79
of transfer inter-vivos-no revision is necessary.
Circular No.34 of 2001-2002 - Modification of separation and
104 86
amalgamation.
108 Circular No.61 of 2002-2003 - Simplification of Mutation procedure. 95
Circular No 28 of 2003-2004 - Acceptance of Form A 42 on submission
110 99
of Declaration.
134 Collection of property taxes from Govt. of West Bengal / KMDA/KIT. 144
Office Order No.1 of 2008-2009- Mutation of Owner’s Name on the
135 basis of REGD. Deed followed by Un-Registered power of attorney 144
instead of registered one, be ignore.
XVI Mutation - WAKF

61 Circular No. 50 of 1996-1997. - Mutation of Wakf property -procedure. 64
XVII Payment Procedure

Amendment of Office Order -Minimum amount to be received during
5 24
execution of D/W and permission of A/C or Dy. A/C.
[ 194 ]
Circular No.2 of 1984-85- Prescribing procedure for recovery of rates by

9 26
the three Units, i. e. Jadavpur, South Suburban and Garden Reach.
Order- Enforcement of payment for arrear con.Rate upto 4/83-84 after
15 30
1. 4. 84.
41 Order. - Dishonoured Cheque during Mayor’s appeal period. 53
44 Circular No. VII/18 of 1991-1992. -Dishonor cheque. 55
Office Order-Office procedure for taking Criminal action against
45 56
drawer of dishonour Cheque.
Circular No. 12 of 1998-1999. - Return of bill to rate payer by
89 77
Computer Counter after receipt of money.
100 Circular No.2 of 2001-2002. - Part payment against outstanding demands. 83
Circular No.10 of2001-2002 - C.M.C. resolution .29.06.98 for all
102 85
consolidated rate bill.
Circular No.22 of 2002-2003 - Procedure in respect of dishonoured
106 94
cheques.
Circular No.12 of 2003-2004 - Procedure of refund and adjustment of
109 97
excess amount paid or deposited by the Assessee.
Office order No. 11 of 2004-2005 - Withdrawal of Notice of rent
113 102
attachment.
Circular No.15 of 2006-2007 - Effective date of M.C.’s Circular No.12
121 106
of 2006-2007
Circular No. 27 of 2006-2007 - Payment of taxes /fees /charges above Rs.
124 110
2,000/- through Bank draft /Pay order.
Circular No.19 of 2007-2008 - Residual legacies waiver scheme,
127 adjustment etc relating dishonoured cheques , issuance of “No objection” 114
certificate etc . (Final)
Circular No.44 of 2007-2008 - Tax Clearance Certificate before sanction
132 131
of Building Plan.
XVIII Property/Land Development

29 Public notice - C.M.C.s Notice to Public on Development of any Land 47
Circular No. 32 of 1996-1997. - Area/Building for preservation of
60 62
historical views.
XIX Related to Assessment Book

Circular No.3 of 1995-1996. - Reckoning order of Court, M.A.T. etc.
51 59
while updating Assmt.Book/preparing F&S. bills.
XX Service Charge payable by Central Government

Letter-Payment of service charges to local bodies in respect of Central
1 19
Govt.. Properties.
Office memorandum-Payment of property tax or service charges to the
2 Corporation of Calcutta and the Howrah Municipality in respect of 20
Central Govt. properties in Calcutta and Howrah.
[ 195 ]
4 Office memorandum-Payment of property tax or service charges to the

Corporation of Calcutta and the Howrah Municipality in respect of 23
Central Government properties in Calcutta and Howrah.
XXI Waiver Scheme 2001
101 Notification - Incentive (Waiver of Interest and Penalty) to Rate Payers 84

Scheme, 2001
Circular No. 28 of 2004-2005 - Guidelines regarding disposal of
112 100
application (waiver of interest and penalty).
XXII User Guide

150 Citizen's User Guide K.M.C. Assessment Department. 169
[ 196 ]

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Capacity Building Programme

CITIZEN’S HAND BOOK

Towards more & more Transparency

Kolkata Municipal Corporation

CITIZEN’S HANDBOOK ON ASSESSMENT-COLLECTION

Published on: September 2008

2 25.08.1962 Under Secy. to Office Memorandum-Payment of property tax or service 20

3 29.03.1967 Under Secy. to Letter-Enforcement of the Calcutta Municipal Corporation 22

4 03.04.1968 Under Secy. to Office Memorandum-Payment of property tax or service 23

5 18.04.1981 Dy. Commr. Amendment of Office Order -Minimum amount to be 24

6 04.01.1984 SPL. Deputy Circular No. 105 of 1983-84-Enforcement of The Calcutta 24

9 09.11.1984 Dy. Mpl. Circular No.2 of 1984-85- Prescribing procedure for 26

10 14.11.1984 Dy. Mpl. Circular No.3 of 1984-1985.- Percentage of con-rate for 27

11 21.11.1984 Dy. Mpl. Circular No.5 of l984-1985.- Imposition of commercial/ 28

12 24.11.1984 Assessor Circular No.9 of 1984-1985.-Suo-Motu separation and 28

15 09.02.1985 Administrator Order- Enforcement of payment for arrear Con.Rate up-to 30

16 27.03.1985 Assessor Circular No. 10A of 1984-1985.-Procedure for comp- 31

17 28.03.1985 Dy. Mpl. Circular No. 12 of 1984-1985-Procedure of Suo-Motu 32

18 10.04.1985 Dy. Mpl. Circular No.2 of 1985-86-Procedure of granting exemption 33

19 30.09.1985 Mpl. Public Notice - Intimating imposition of Commercial 37

20 04.01.1986 Dy. Mpl. Order-Determination of Fees on Notice of Demand, 38

23 25.02.1986 Assessor Circular No. 14 of 1985-86 - Entry of the name of owner 42

24 20.06.1986 Mpl. Circular No.6 of 1986-87. - Clarification of the guideline 43

25 30.07.1986 Assessor Office Order - Inspection of records by sister departments 44

26 10.09.1986 Dy. Mpl. Circular No. 11 of 1986-1987. - Determination of rent 44

27 07.10.1986 Mpl. Circular No. 18 of 1986-87 - Regulation for reduction in 44

28 20.01.1987 Assessor Office Order - Method of calculation of surcharge payable 46

29 08.05.1987 Mpl. Public Notice - C.M.C.s Notice to Public on Development 47

30 15.05.1987 D.M.C.(R-HQ) Circular No.1 of 1987-1988. - Assessment of hut premises 47

31 30.05.1987 Dy.Mpl.Commr. Circular No. 2 of 1987-88 - Mutation of name of lessee 47

32 11.06.1987 D.M.C.(R-HQ) Circular No.4 of 1987-1988 - Method of calculation of 48

33 25.09.1987 Mpl. Circular No. 17 of 1987-1988 - Prescribing procedure for 49

34 26.11.1987 Dy.Mpl.Commr. Circular No. 12 of 1987-1988 - Clearance of outstanding 50

35 12.12.1987 Dy.Mpl. Commr. Circular No. 16 of 1987-1988 - Clearance of outstanding 50

37 15.01.1988 Mpl. Circular No. 30 of 1987-1988 - Forum of appeal to review 51

38 30.06.1988 Dy.Mpl. Commr. Circular No.5 of1988-1989 - Correction of Assessment 51

39 13.07.1988 Mpl. Circular No.7 of 1988-1989 - Clarification of the term 51

40 13.07.1988 Mpl. Circular No.8 of 1988-1989 - Apportionment of flat/ 52

41 03.11.1988 Collector Order. - Dishonoured Cheque during Mayor’s appeal 53

42 03.01.1989 Assessor Office Order - Guidance to ensure uniformity in the 53

43 21.09.1989 Mpl. Circular No.9 of 1989-1990. - Time for filing written 55

44 12.08.1991 C.M.F.A. Circular No. VII/18 of 1991-1992. Dishonour Cheque.. 55

46 06.04.1994 Assessor Circular No. 1 of 1994-1995 - Preservation and type of 56

47 29.06.1994 Mpl. Commr. Circular No. 7 of 1994-1995. - Verification of R. O. R. in 57

48 14.09.1994 Mpl. Commr. Circular No. 20 of 1994-1995. - Verification of R. O. R. in 58

50 17.04.1995 Mpl. Commr. Circular No. 4 of 1995-1996. - Verification of Xerox copy 59

51 22.06.1995 D.M.C.(R-HQ) Circular No.3 of 1995-1996. - Reckoning order of Court, 59

53 11.08.1995 D.M.C.(R-HQ) Circular No. 5 of 1995-1996. - Enquiry by A. I. about 60

54 15.12.1995 Mpl. Commr. Circular No. 31 of 1995-1996. - Procedure of fixing R/R in 60

56 20.01.1996 D.M.C.(R-HQ) Circular No. 8 of 1995-1996. - In Rate Card owner and 61

57 28.02.1996 D.M.C.(R-HQ) Circular No. 11 of 1995-1996. - Lift and A. C. machine for 61

58 07.06.1996 Mpl. Commr. Circular No. 11 of 1996-1997. - Ensuring assessment at 61

59 03.08.1996 Mpl. Commr. Circular No. 24 of 1996-1997. - Place of service of Notice 62

60 06.09.1996 Mpl. Commr. Circular No. 32 of 1996-1997. - Area/Building for 62

61 06.01.1997 Mpl. Commr. Circular No. 50 of 1996-1997. - Mutation of Wakf 64

62 24.01.1997 D.M.C. (R-HQ) Circular No. 8 of 1996-1997 - Notice of interest and 64

63 22.03.1997 Mpl. Commr. Circular No. 61 of 1996-1997. - Authentication of Patta of 65

64 10.04.1997 Mpl. Commr. Circular No. 3 of 1997-1998. - Imposition of Surcharge for 65

65 06.05.1997 Mpl. Commr. Circular No. 8 of 1997-1998. - Procedure of assessment of 65

66 26.07.1997 Mpl. Commr. Circular No. 30 of 1997-1998. - No necessity for opinion 67

67 29.07.1997 Mpl. Commr. Circular No. 31 of 1997-1998. - Disposal of case & 68

69 24.09.1997 Mpl. Commr. Circular No. 46 of 1997-1998. - Exemption of school own 69

70 26.09.1997 D.M.C.(R-HQ) Office order 11 of l997-1998. - Decided G.R/I.R but bills 69

72 21.10.1997 Mpl. Commr. Circular No. 51 of 1997-1998. - No requirement to submit 70

Citizen's Hand Book Volume-Vii

Citizen's Hand Book Volume-Vii