West Ben. Act XIX of 1975. West Ben. Act VIII of 1976. — The West Bengal Urban Land Taxation Act, 1976

West Ben. Act XIX of 1975. West Ben. Act VIII of 1976. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act XX of 1977 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1977. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 30th September, 1977.] [30th September, 1977.] An Act to amend the West Bengal Multi-storeyed Building Tax Act, 1975 and the West Bengal Urban Land Taxation Act, 1976. WHEREAS it is expedient to amend the West Bengal Multistoreyed Building Tax Act, 1975 and the West Bengal Urban Land Taxation Act, 1976, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Twenty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:- (1) This Act may be called the West Bengal Taxation Laws (Second Amendment) Act, 1977. Section 2 of this Act shall come into force on the 1st day of October, 1977 and the remaining provisions shall be deemeed to have come into force on the 1st day of April, 1977. In the West Bengal Multi-storeyed Building Tax Act, 1975,— (i) in section 2, for clause (c), the following clause shall be substituted:- 1c) "multi-storeyed building" means a building on any land in an urban area consisting of five storeys and above;' (ii) in section 3, for sub-section (3), the following subsection shall be substituted:— The tax shall be levied per year or part thereof on the covered space of the multi-storeyed building at the rates specified below:— Short title and conunencement. Amendment of West Ben. Act. XIX of 1975. (Section 2.) Explanation.—For the purposes of this Act— (a) 'commercial use' means the use of any multi-storeyed building or part thereof for the purpose of carrying on any trade or bus