Registered No. WBISC-247 No. WB(Part-I)/2010/SAR-443
1!olkata
Extraordinary Published by Authority
SRAVANA8] FRIDAY,JULY 30,2010 [SAKA 1932
PART I-Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc.
KOLKATA MUNICIPAL CORPORATION
DRAFT NOTIFICATION
No. S/79110-11/uAA (1) Kolkata, the 23rd July, 2010.
The Kolkata Municipal Corporation (KMC) has been following the Annual Rateable Value (ARV) system of property taxation based on the 'Reasonable Letting Value'. It has been observed that several Urban Local Bodies have experienced difficulties in administering the sy tern based on this principle. Several cities such as Ahmedabad, Bangalore, Delhi, Hyderabad, Patna, etc. have undertaken property tax reforms by deriving separate set of rules for determination of annual value ba ed on an area based tax assessment system.
Whereas, the goal of such property tax reform is to evolve a system which would be more objective, transparent, equitable and intelligible to common citizens and pave the way for introduction of self assessment system. Such area based tax assessment systems have been gradually gaining ground in our country as a preferred alternative and the Kolkata Municipal Corporation Act, 1980 has been amended in the year 2006 to follow suit through a new system called "Unit Area Method of Assessment";
And Whereas, in the first stage, the amended section 174 of the KMC Act empowers the Municipal Valuation Committee (MVC) to recommend division of the admini trative wards in KMC area into different blocks and categorisation of such blocks in an appropriate hierarchy; and on the basis of the same, in the next stage a 'scheme' for unit area based assessment system would be published in due course to ensure macro-level equity across different localities as well as micro-level equity across different properties depending on age, structure, occupancy, location, usage and other factors; 2 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 30, 2010 [PART I
Now, Therefore, in exercise of the power conferred in clause(c) of sub-section (1) of section 174 of the Kolkata Municipal Corporation Act, 1980, the Municipal Valuation Committee, at this stage, recommends the division of all wards within KMC area into blocks, defining limits of such blocks and categorisation of such blocks in an appropriate hierarchy according to which the 141 wards of KMC area have been divided into different blocks and categorized from A to G, A being the highest and G being the lowest in the manner as follows :-