GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT

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 Calcuttc Gazette, Extraordinary, of the 3Oth September, 1977.] [30th September, 1977.] An Act t0 amend the West Bengal Multi-storeyed Building Tax Act; 1975 and the West Bengal Urban Land Taxation Act, 1976 West Ben_ Act XIX of 1975. West Ben, Act VIII of 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_ (1) This Act may be called the West Bengal Taxation Laws Short title (Second Amendment) Act, 1977. and conunencenent (2) Section 2 of this Act shall come into force on the lst day of October; 1977 and the remaining provisions shall bc deemeed to have come into force On the Ist day of April, 1977. 2 In the West Bengal Multi-storeyed Building Tax Act, 1975, Amendment (i) of in section 2, for clause (c) the following clause shall be West Ben. substituted:_ Act XIX of '(c) "multi-storeyed building" means building on 1975 any land in an urban area consisting of five storeys and above; (ii) in section 3 for sub-section (3), the following sub- section shall be substituted: '(3) The tax shall be levied per year Or part thereof on the covered space of the multi-storeyed building at the rates specified below 205 The West Bengal Taxation_ Laws (Second Amendment) Act; 1977. [West Ben: Act (Section 2.) (i) Where the total covered space Fifty paise per does not exceed fifty square metres; s

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