The West Bengal Valuation BoardThe West Bengal Valuation Board plays an important role for resource generation of municipal boards through scientific method of assessment or valuation of ULBs. The West Bengal Valuation Board, a statutory body of the Govt. of West Bengal, under the Department of Municipal Affairs, has been functioning for over twenty five years now, and though it is a specialized body, with the spread of its activities gradually the Board is becoming a house hold name in different ULBs of West Bengal. Thus the staff and officers of this Board work together to make available relevant data in handy form for information of those interested. Accessible data which can be analyzed and extrapolated, can lead to improvement in performance which is the ultimate aim of this Board. The West Bengal Valuation Board was constituted after the passing of the West Bengal Central Valuation Board Act, 1978 to bring about an uniform and rational system of valuation of municipal propertied throughout the state., which is the why the word ‘Central ‘ was used. However, the tendency on the part of the public to confuse it with ‘Central Govt.’, has necessitated the dropping of he word by amendment. Since the Act did not outline detailed procedure, in the initial years studies were undertaken and the seminars arranged to pinpoint methodology. Staff recruitment guidelines had to be evolved, recruitment undertaken and training organized. Valuation work can be done by the Urban Local Bodies (ULB) with their own machinery, but paucity of resources and different constraints relating to the involvement of the public, based on literacy, social awareness and participatory preparedness, prevent grass-root decentralization of the work of valuation, as in certain developed countries, where administrative work is highly computerized and professionalised, and resources for maintaining specialised staff at municipal level, as also for appeal, are readily available. The Valuation Board being a specialised body, is readily available to the ULBs of West Bengal for professional working out of taxation structures, except for Kolkata Municipal Corporation which does its own assessment. However, the Valuation Board is merely a facilitator and cannot achieve very high standards of work without a matching administrative structure in the municipality or corporation who are ultimately responsible for collection work. However, through continuous endeavour and persuasion, the Board was able to publish the valuation list for 2 ULBs in the financial year under consideration. The work of assessment valuation requires the Board to go in tandem with the respective at every step, the ULBs ruled by elected Board of councilors, may reign in this Board in its activities particularly publications of valuation list even when the list is ready for the same. The aims and objectives of this organization are accordingly confined by these limitations. Nevertheless, Valuation Board sees for itself a future of increasing professional competence and progressive computerization, although without its own building, the scope for maintaining computerised databases for easy retrieval and use, is limited. The Board studied the unit area based method of valuation in respect of eight ULBs viz Burdwan, Bidhannagar, Berhampore, Chandannagore, Pujali, Gayeshpur, Titagarh and Budge Budge and prepared a report for consideration of the KUSP and State Government. West Bengal Valuation Board does not monitor collection of tax by the ULBs, which is obviously a flaw as it introduces a degree of uncertainty about the next round of re-valuation of property, where there is adamancy on the part of assesses in paying even the earlier rate. This is an area where closer coordination with the Directorate of Local Bodies is required. However, it can only be done properly when there is augmentation of manpower and space, of both organisations. Similarly. Actual valuation work commenced in 1986 after sorting out certain structural and legal bottlenecks. Structure . the tendency on the part of the public to confuse it with “Central Govt. However. which is why the word “Central” was used. Constitution The West Bengal Valuation Board was constituted after the passing of the West Bengal Central Valuation Board Act. has necessitated the dropping of the word by amendment. recruitment undertaken and training organised.”. computerisation and transparency of process are areas calling for effort. Staff recruitment guidelines had to be evolved. Since the Act did not outline detailed procedure. 1978 to bring about an uniform and rational system of valuation of municipal properties throughout the State. in the initial years studies were undertaken and seminars arranged to pinpoint methodology. there is naturally an administrative wing required to make it functional. In addition there is a computer wing and a law cell. . both of which need strengthening.STRUCTURE VALUATION BOARD STRUCTURE While valuation work is the primary function of the Board. WBCS (Exe. are to be converted to fulfill functional crying needs. Govt. the Board consists of a Chairperson who is an officer of the State Government not below the rank of Secretary. with Director of Local Bodies. and is the Chief Executive Officer of the Board Steps to convert posts. no longer able to discharge their functions following amendment of the objection hearing process through Review Committees.The Board Shri. and two other officers or non-official experts. disposal of litigation and to lift the embargo on recruitment are in process. IAS 2337-5998 Chairperson 2358-5720 Shri Gautam Das Chief Engineer. engineering. in- . and four other members to be appointed by the State Government. Due to shortage of supervisory technical officials and computer literate field staff. Seven posts of Objection Hearing Officers. of West Bengal as ex-officio member. Asit Baran Chakraborty. Municipal Engineering Directorate Govt. Kamarhati Municipality General Secretary West Bengal Municipal Association & Member West Bengal Valuation Board Shri Tapas Dasgupta.) Member Secretary As per Section 5 of the West Bengal Valuation Board Act (amended from time to time). valuation and assessment of property tax. with background in any of the fields of judiciary. Ex-Officio Member West Bengal Valuation Board Shri Gobindo Ganguly Chairperson. The Board has a Member Secretary who is appointed by the State Govt. economics or social sciences. of West Bengal Shri Swapan Chakraborty Director of Local Bodies. Activities The activities of the follows :- Board are as i. with the present cell short of personnel and facilities. objective West Bengal Valuation Board. Should government actually relax recruitment embargo the present space available would be unable to accommodate them. which would help ULBs to meet their expenditure from their own resources. Efforts to have a separate. has undertaken survey work and published valuation lists in respect of 117 ULBs of West Bengal except Kolkata Municipal Corporation and published a total of 217 Valuation Lists upto 2007-08 since 1988-89. . WBVB requires a full fledged computer cell to maintain accuracy. without excessive dependence on financial assistance from the State Govt. which is partially why many ULBs remain to be covered. including 75 second times cases. To overcome inter-ULB anomalies in order to have a homogenous system throughout the State To interact with ULBs as the exercise of survey and valuation is undertaken in partnership To help ULBs attain financial solvency through a rational municipal taxation system. The WBVB in its history has not had a full quota of personnel. 24 third time case and 1 forth time case. and to ensure timely publication of valuation lists. vi. spacious building did not yield any result.house correlation and tabulation of valuation data is delayed. To undertake valuation work in specified ULBs notified by the State Government ii. To remove confusion and doubt from the mind of tax-payer by ensuring fair assessment based on scientific and appropriate methodology iv. v. To apply scientific and methods to valuation work iii. Unfortunately office space is a critical constraint for systematization and efficiency. Some have got the valuation done. to the field workers who are engaged on holding. While. It is observed that the percentage of collection varies greatly from municipality to municipality depending on ability. It is necessary to mention that WBVB neither coordinates nor monitors collection. There are various reasons for the different rates of progress made in different municipalities. 2. by and large ULBs are eager to increase revenue using scientific methods. and the problems are under study for streamlining. tenure and internal balances. and the reasons for avoidance easily guessed. including reluctance of the public. Certain ULBs have not yet taken steps for causing assessment through WBVB. Valuation of so called large holdings. while some others are in a state of deadlock. Simultaneously some writing off of old. Another critical factor is the lack of timely payment by ULBs. in some instances. Problems relating to collection may be briefly mentioned here. The increase in municipal revenue after valuation/revaluation is shown at Annexure. .Work in 26 ULBs is going on now (2007–2008). unrealizable arrears is required for a correct picture.covered basis. efficacy of the collection team. but are half hearted about implementing the same. is filled with inherent anomalies. a few are non-cooperative. which role lies with the Director of Local Bodies. intention. The unwilling municipalities can be identified by study of the annexes. In this connection it is necessary to emphasize the following 1. Other relevant charts are also given in the annexes. where inadequate publicity has meant lack of understanding of the process by residents. WBVB published final valuation list U/S 11 of the Act. 1978 valuation is decided. WBVB organises training to the field staffs as selected by the ULB. 1978 petitions for Hearing of the draft valuation. 1978 conclusive. After discussion with ULB authority on trial valuation list the U/S 9A of WBVB Act. 1978 statement of their properties (schedule . which is U/S 11 of WBVB Act. 1978 draft valuation list is prepared and published. computer data entries are done at WBVB's head quarter & a trail Valuation list prepared. WBVB publish a Public notice u/s 9A of the act in newspapers U/S 9A of WBVB Act. After receiving all the completed papers from ULB. 1978 asking the rate payers to inspect the draft valuation list. State Govt. . WBVB takes steps for publication of a Public notice u/s 16 of the act in newspapers asking the rate payers to submit a U/S 16 of WBVB Act. 1978 of land & building of the concerned ULB. issues a Notification u/s 9(1) of WBVB 1978 Act. A policy discussion is taken with the ULB authority after completion of field survey for fixing up the revised property tax. Objection Hearing Officers heard the petitioners and final U/S 9A of WBVB Act.III) WBVB requests the concerned ULB to submit the necessary requisites related with the Valuation work. Scoring works on the methodology of valuation are done at the ULB after receiving the field papers on completion of Field survey. specifying WBVB to take up the valuation work of Property tax U/S 9(1) of WBVB Act. The rate payers are given opportunity of filing objection U/S 9A of WBVB Act.Steps of Valuation STEPS CLAUSE Resolution by Board of Councilors of ULB entrusting WBVB to evaluate the Property tax of land & building. The amount of rent of a particular holding generally depends on the Annual Demand of a Municipality. where the annual value of land and building does not exceed nine hundred ninety nine rupees. The above stated rate in section (b) have been amended by the State Govt. Rental Method of Valuation 2. Type of Building. We follow two methods for determination of Annual Valuation of a Holding. Section 106 (4) also states to include the cost of Plants or Machineries (excepted those enumerated in schedule III) on the land or the building as aforesaid. location of the holding and finally the Annual Demand of Municipality.Basis of Valuation Annual Valuation of a holding is determined as per section 106 of West Bengal Municipal Act 1993. of the value of the holding obtained by adding the estimated cost erecting the building at the time of assessment less a reasonable amount to be deducted on account of depreciation. where the annual value of land and building exceed nine hundred ninety nine rupees. the annual value of a holding comprising such land or building shall be deemed to be an amount not less than five percent. Prevailing Rates of Property Tax As per section 96 of West Bengal Municipal act 1993. at the time of assessment. be reasonably be expected to let from year to year. if any. the rate property tax is ( 10 + annual value /100 ) ( percent of the annual value ) b. there are two tier of property tax a. the rate property tax is (20 + annual value /1000) (percent of the annual value) provided that the property tax shall not exceed 30 percent of annual value lands and buildings. but not exceeding ten percent. the previous rate was where the Annual Value of Land and Building exceed nine hundred ninety nine rupees. to the estimated present market value of the land. if any at which such land or building might. less an allowance often percent for the cost of repair and other expenses necessary to maintain in a state to command such gross rent. ." Land and Building Method of Valuation is done as per section 106 (3) which states that "If the gross annual rent of any class or classes of land or buildings cannot be easily estimated. 1. the Rate property tax is (22 + annual value /1000) (percent of the annual value) At present we follow two methods for finding out the Annual Valuation of a holding 1) Rental method of valuation 2) Land and Building method of valuation In case of rental method of valuation the rent we consider arrive at after policy meeting with the ULB authorities. Land and Building Method of Valuation Rental method of valuation is done as per section 106 (1) which states that "the annual value of a holding comprising land or building shall be deemed to be the gross annual rent including service charges. Nature of Use. during September 2002 . 000 Sft on a land area of 100 cottah.25 x 40 = 10 Total effective land = 47.500) = Rs 1. Let us consider an Industrial Holding of total covered area of 10. land and plants and machineries. The amount of annual valuation of a holding in this case is ( 5 .000 Yearly Tax at per present rate = 30% of AV (Rs 3. Cost of land ( considering belting of land) = 47.00.60 = .(10 % x TOTAL COVERED AREA X RENT). The Annual Rent of such type of holding is Rs 2.500 = Rs 1. Cost of building = 10.500 Yearly Tax (Before Amendment) = 40% of AV (Rs 3.000 per cottah.50.1 x 2000 x 2.5 cottah c.00.000) = Rs 3.250 provided that the property tax shall not exceed 30 percent of annual value of land and buildings.In case of Land and Building method of Valuation the annual valuation of a holding is calculated on the Cost of Building based on Public Works Department Schedule of Rates published in the year 1994-1995.07.07.000 = Rs 9.9 ) % of cost of building.000 x 220 = Rs 22.5 ) = 5000 . Let us consider a Two storied residential building of 2000 square feet Total covered area on land area of 5 cottah.50. a.5 20.000 b.50. Cost of Plants and Machineries =Rs 30.500 = Rs 4.5) . Zonal cost of land as decided in policy meeting is Rs 20.000 Annual Valuation = 5% of Total Cost (Rs 61.000 Total Cost = Rs 61.07.5/sft RENTAL METHOD OF VALUATION.500 Corresponding Annual Property Tax = (20 + AV/1000 ) % x 4500 = 25 % of 4.75 x 10 = 7. Example 2.125 LAND AND BUILDING METHOD OF VALUATION.23. . Example1. The present rate of cost of construction of such type of building is Rs 220 per sft.5 x 20.5 x 40 = 20 60-100 = . along with the effective land of cost as per Zonal Rate decided during policy meeting with the ULB and the cost of plants & machineries if any exists.000 0-10= 10 10-20 = .500) = Rs 92. ANNUAL VALUATION OF A HOLDING = (TOTAL COVERED AREA X RENT) . = (2000 x 2.(. If Net rent of that particular type of new Holding is Rs 2 per sft per year The Annual Value of a New Holding is =2*1. The age of the structure is 5 year. Such rent would be reasonable having regard to the situation . Zonal cost of land as decided in policy meeting is Rs 20. Location c. Then we add the effective cost of land and the cost of plants and machineries if any as per schedule III. During field survey we also collect the data of covered area . Example: If the covered area of that particular type of holding Located in zone 1.500 = Rs 2. occupational use.60 = .000 Amount of depreciation 1.00. Example 2.Brief Brief account of Procedure for Valuation of Property : i) In Rental Method of Valuation we determine the reasonable rent which the property can fetch per year.950 b. age and cost (Type) of each holding.5 x 40 = 20 .700 Corresponding Yearly Tax comes to 23% of Rs 2.000 per Cottah. While determining the reasonable rent the following four variables are considered a. Age Considering the above stated four parameter after discussion with the ULB we find out the rent of various type of new holding considering cost. Let us consider an Industrial Holding of total covered area of 10.500 = Rs 3. location. The cost of land in a particular zone is decided after consultation with the ULB.5 x 20000 = Rs 9. locality and condition of the premises and the amenities provided therein.000 = Rs 690 If we consider the 10 year age of the Holding The Amount of Deduction of Rent allowed is 20 *..15% (-) = Rs 2.75 x 10 = 7. Occupational use d.000 0-10 = 10 10-20 = .5% = 10% So the Annual Value of the Holding comes to Rs 2*0. Cost of structure b.50. Cost of land ( considering belting of land) = 47.63% per year = 8.5 20. We allow depreciation of the building according to age. The present rate of cost of construction of such type of building is Rs 330 per sft. a. Cost of building = 10000 x 330 = Rs 33.000 The corresponding Annual Tax is 23% of Rs 3.68. occupied by owner himself and pucca mosaic finish is 1500 sft on a land area 5 cottah and age of the structure is 20 year .9*1. location .000 Sft on a land area of 100 cottah.700 = Rs 621 ii) In case of Land and Building method of Valuation we at first calculate the cost of building as per public works department schedule of rate. occupational use. 49.25 x 40= 10 Total effective land = 47.050) = Rs 3. states that the owner or occupier or any other person primarily liable to pay Property Tax may .04.49. The review committee may confirm .81. reduce. specifying the area where the Board will commence work. valuation of a municipality takes place every five years.49. who shall be an officer of the board having knowledge in the assessment of the municipal valuation.050) = Rs 1.39. enhance the annul valuation of land or building or may direct fresh valuation to be made after such further enquiry as the review committee may direct.’5’) of the Act. 1978 sub section 1.60-100 = .715 Appeal and Revision against Assessment: As per section 14 of West Bengal Valuation Board act. if dissatisfied with the valuation of any land or building as entered with the valuation list.620 Yearly Tax at per present rate = 30% of AV (Rs 3. After the ULB adopts a resolution to re-value property the State Govt. asking the rate . issues a notification u/s 9(1) of the WB VB Act’78.81. ibid. apply to the corporation or the board of councilors concerned to review the valuation. the application shall be filed within such time and in such manner as may be prescribed.050) = Rs 1. WBVB issues a public notice u/s 16 (Annex. 3.00. Under Section 15 of west Bengal valuation board act the review committee hear the application presented under sub section (1) of section 14 The every review committee shall be presided over by the Chairperson or vice Chairperson of the municipality and shall consists of two other member being councilors of municipality and another member . 2.000 Total Cost = Rs 69.050 Annual Valuation = 5% of Total Cost ( Rs 69.5 cottah c. every application presented under sub section (1) shall be heard and determined by a review committee constituted under section 15 in accordance with such procedure as may be prescribed. Cost of Plants and Machineries =Rs 30. Process of Valuation At the present system. deputed by the board.050 Yearly Tax ( Before Amendment) = 40% of AV (Rs 3. Once the full Draft Valuation List print out is ready it is bound into registers for easy reference and handling. on the following :1. to the annual valuation as specified in the WBVB (Valuation of land buildings) Rules. Drawing of sketches including calculation of covered area. streets. WBVB obtains from the ULB municipal maps showing the wards. This final valuation list is conclusive. if filed. accommodation. VB officials and the Chairperson/Member Secretary of the Board. 2. etc.) Thereafter the door to door field work begins and depending on the size of the ULB. The objection petitions. 1984 as amended. is heard within six months from the date of publication by the objection hearing officer of the Board or of the municipality concerned as authorized by the Board in this behalf. a policy-level meeting is held with the Chairperson of the ULB. 4. nature of use and type of structures etc. The Board publishe the Draft Valuation list and a public notice is published in two daily newspapers inviting objections if any. The notice is published in two newspapers of which one is in the vernacular. At this juncture. 2 & 3 above). the entire exercise has to be coordinated over an appropriate period. 5. are also discussed.3. Writing of field books with various items (sl. being extended both theoretical and practical training for three days. including land and building. along with the total number of holdings (ward-wise). The Board thereafter prepare final valuation list of ULBs incorporating all the factors as above. (Combination of Sl. Name of user and nature of use as also rent particulars and period of tenancy. Simultaneously.2. 1. Measurement of a holding. 3. . important places etc. Field Officers and Valuation Officers of the WBVB supervise the work. Parameters such as zone. Writing of Inspection Book (wardwise/streetwise) and also input sheets. as also a list of field assistants (two for each ward) to be deployed by the ULB. taking into consideration the income and expenditure statement for the last two years of the ULB. These field personnel are trained by the Board at the ULB level. etc. ‘6’) relating to their properties within 30 days from the date of publication of such notice.payers to file a statement (sample at Annex. All the field papers are received by the headquarters after completion of field reports. 33 15 Published during 2002 .8 11 Published during 1998 . No.2006 7 189438 844.2000 8 151299 376.1993 7 108693 167.1999 9 128370 347.1990 14 121123 201.26 17 Published during 2004 .Simultaneously.03 2408.35 Total Annexure .68 12 Published during 1999 .41 184.43 2829.79 1792.47 2176.17 4 Published during 1991 .1(b) 217 .88 27742.4 428.09 3995.76 2 Published during 1989 . This notification is published in two newspapers by the Board.59 20 Published during 2007 .77 992.97 19 Published during 2006 .2005 15 201620 676.2003 15 256220 790.79 3 Published during 1990 .18 1825.2001 11 289705 662.96 1005. and the ULB is now free to collect taxes at the new rate. is requested to issue notification [ u/s 9(2) of the WBVB Act ] indicating the date from which the lists will come into effect.1991 7 97167 77.07 10 Published during 1997 .1996 3 35267 49.23 3370677 9690.23 14 Published during 2001 .75 1158.2007 Sl.65 1729.84 18 Published during 2005 .22 6 Published during 1993 .17 159.37 234.2 9 Published during 1996 .91 562.1989 7 41488 92.1(a) West Bengal Valuation Board Consolidated List of holdings surveyed and demand achieved from inception to 01.85 2268. Annexure .1992 6 86845 338.01 7 Published during 1994 .1994 7 41498 156.08 484.04.42 16 Published during 2003 .1997 20 320340 448.2008 2 28733 158.11 8 Published during 1995 .83 5 Published during 1992 .21 1299. the State Govt.1998 19 288034 655.2007 14 338624 1938. Particulars Previous No No of Demand of Holdings ULBs (Lac) Revised Demand (Lac) 1 Published during 1988 .24 2012.2002 14 167663 356.84 13 Published during 2000 .08 194.2004 21 329332 985.1995 11 149218 370. 04 5 11 7 12 8 9 21 2004.03 _ 15 13 13 5 2 15 2003.02 9 2 5 14 1 2002.Number of Municipalities Covered Each Year Year Due Completed 2nd 1st time time Due Grand Completed Total Completed 3rd Total 2nd time done 3rd time time done 1988-89 7 7 7 1989-90 14 14 14 1990-91 7 7 7 1991-92 6 6 6 1992-93 7 7 7 1993-94 7 7 7 1994-95 10 7 1 11 11 1995-96 2 14 1 3 3 1996-97 15 7 5 20 20 1997-98 11 6 8 19 19 1998-99 4 7 5 9 9 1999-00 1 7 7 8 8 2000-01 6 10 4 10 1 2001.06 1 1 5 6 7 1 7 Total 117 91 68 185 27 16 201 1 11 14 .05 5 4 7 12 5 3 15 2005. 2006 Year Increased Demand (Lacs) 41488 1989 67.76 1992 7 1992 86845 1992 666.93 1995 11 1995 149218 1995 787.79 2005 15 2005 201620 2005 623.B 1989 of Year No.1(c) Year wise Publication.69 2008 2 2008 28733 2008 36.12 2007 14 2007 338624 2006 2056.03.36 1996 3 1996 35267 1996 184.15 TOTAL 217 TOTAL 3370677 Year No.83 1997 20 1997 320340 1997 1563.2 2002 14 2002 167663 2002 635.31 1994 7 1994 41498 1994 327.24 2004 21 2004 329332 2004 1190.63 2006 7 2006 189438 2006 1424.37 1999 9 1999 128370 1999 1444.L.83 1998 19 1998 288034 1998 2174. U.87 1993 7 1993 108693 1993 394.59 1990 121123 1990 227. Holdings 7 1989 1990 14 1991 of . No of Holdings Surveyed and Demand Achieved of ULBs FROM INCEPTION TO 31.89 2000 8 2000 151299 2000 1353.56 2003 15 2003 256220 2003 1035.19 2001 11 2001 289705 2001 1746.Annexure .39 6 1991 97167 1991 106. 83 0.75 Total 4511.7 2829.18 - 1794.37 79.89 60.6 1065.91 191.96 2408.12 1563.82 1792.77 2615.96 666.68 1999-00 200.08 327.44 (4) (5) (6) Statement of District-wise Publication of Valuation lists in different .07 1997-98 575.23 1476.73 2174.18 34.83 1992-93 167.65 2007-08 - - 23.61 787.16 635.71 319.71 2056.6 2003-04 52.87 1005.39 428.22 1993-94 156.76 184.94 1353.4 227.46 2005-06 52 330.59 159.52 5562.66 163.3(I) Increased Demand Generation by West Bengal Valuation Board FROM INCEPTION TO 31.27 1028.23 604.45 13.47 192.89 1746.29 28.33 2002-03 790.03 2228.83 24.61 - 992.93 12522.76 1989-90 201.19 175.2 1996-97 424.23 2001-02 193.89 82.36 11.30 - 36.01 1994-95 359.93 484.11 1995-96 48.12 2006-07 - - 758.Annexure .14 1158.17 67.8 1998-99 264.97 1444.71 1729.84 2000-01 465.97 2004-05 51.63 60.41 106.38 1285.71 18075.17 1991-92 338.65 30.91 394.85 168.31 562.78 184.2006 RUPEES – LAKHS Year Basic Demand Additional demand Increase in Increase in Increase in assessed demand due demand due demand due Total due to 1st to 2nd time to 3rd time to 4th time Demand time valuation valuation valuation valuation (1) (2) (3) 1988-89 92.79 1990-91 77.12 2012.2 161.96 828.03.59 234.31 1237. 1996 1st time 6 Jamuria 18.02.04.1997 01.06.2000 01.06.04.04.04.2007 2nd time 8A Katwa 9.98 1st time 5 Gushkara 8.1988 29.2004 01.06.2002 01.1991 01.09.2003 01.1998 1st time 3 Nalhati 5983 22.2008 2nd time 6 Suri 10.06.Birbhum 1 Bolpur 8.03.555 20.2000 1st time 9 Kulti 35000 26.07.07.2009 2nd time District :.07.1993 07.10.10.07.10.2003 24.10.2008 2nd time 11ARaniganj 7.1999 19.000 04.04.02.1994 01.1997 1st time District :.2006 01.2004 2nd time 7B Kalna 7.2004 29.06.2008 1st time 10 Memari 10557 22.07.07.1993 01.10.10.07.06.07.2004 01.1992 29.2002 01.1986 29.2002 01.04.12.07.1997 1st time 3 Dainhat 5.2005 2nd time 1A Asansol 50.000 14.2004 20.3.2002 25.01.947 07.1996 29.2009 3rd time .12. No.07.12.Bankura 1 Bankura 16000 04.03.1994 01.Cooch Behar 1 Cooch Behar 15.06.01.1997 01.687 23.06.04.04.2010 2nd time 4A Durgapur 37.2002 01.07.1989 01.2001 01.2003 01.000 16.2003 01.500 05.2003 assessed 3 Sonamukhi 6.06.05.2005 01.05.2004 01.2000 1st time District :.08.07.07.1997 01.04.09.2001 01.07.08.2004 22.10.688 07.01.01.04.07.01.2004 01.405 05.2002 26.1987 24.2003 1st time 2 Burdwan 50.103 02.1994 27.1992 31.1997 01.430 06.2002 28.2010 2nd time 10AMemari 8.Burdwan 1 Asansol 55000 03.10.03.2002 01.2011 3rd time 2A Burdwan 47.03.1987 03.1991 01.04.03.2004 2nd time 1A Bankura 14.07.04.09.1994 01.1990 01. of Notification Notification Holdings u/s 9(1) of u/s 9(2) of WBVB Act WBVB Act Date of effect Next Due Remarks District :.2003 01.2003 1st time 6 Suri 12.07.03.03.1988 01.1992 29.06.10.977 02.2001 01.1998 01.07.2008 3rd time 3A Dainhat 4.10.1999 26.920 24.1996 26.01.09.1999 1st time 5 Sainthia 7.10.2006 01.07.10.01.04.1992 01.07.2003 1st time 11 Raniganj 15.01.10.08.03.000 31.2000 01.1993 01.05.2003 01.2003 01.1993 01.1987 29.070 23.2006 01.800 07.1990 01.1999 01.1994 1st time 4 Durgapur 53.12.10.06.07.07.426 25.1987 07.04.1987 29. No Name of the Municipality Date of Date of Govt.10.06.01.2008 1st time 2 Dubrajpur 10.1999 21.1993 31.2007 2nd time 5A Gushkara 5.1994 25.1988 01.1996 1st time Not 2 Bishnupur 8.2009 1st time 4 Rampurhat 7.01. Govt.01.07.1998 2nd time 2A Dubrajpur 7.000 16.1990 01.2001 01.04.864 27.1990 01.09.01.09.04.04.1994 26.2005 01.10.06.2005 01.04.2005 2nd time 3A Sonamukhi 5.2005 01.2002 01.09.03.2008 1st time 5 Sainthia 5.047 16.07.2001 01.1989 01.04.08.2011 3rd time 7A Kalna 10.01.03.04.09.077 21.07.10.03.04.1992 01.2006 01.1997 01.04.837 10.2006 2nd time 2 Burdwan 35.782 07.1992 01.1995 1st time 8 Katwa 11.397 28.10.1988 27.1995 01.10.123 29.04.670 22.09.1998 29.09.144 12.2007 1st time 7 Kalna 12.07.1987 28.1997 01.650 02.1991 01.06.964 24.09.241 17.03.2001 22.155 19.2002 01.04.2001 01.04.07.1992 01.2001 01.03.10.1999 01.1998 01.1993 01.04.1995 2nd time 3B Dainhat 3.03.2005 01.2004 28.1997 22.07.ULBs in the State Sl.1991 01.2002 28.1998 26.06.002 20.2000 01.623 05.03.07. 1995 27.2010 01.801 29.07.11.1996 01.2002 1A Darjeeling 7.1994 2 Kalimpong 5.09.07.09.Dinajpur Dakshin 1 Balurghat 14.2002 2A Kaliaganj 8.09.1994 01.08.03.01.1998 21.07.2008 01.01 28.2004 2A Dinhata 9.2001 01.2004 01.900 04.880 02.609 15.04.1987 24.04.1992 01.2002 4A Mathabhanga 3.2002 01.1995 01.2006 1st time 01.07.06.2003 01.02 6A Tufanganj 3.04.2000 01.1987 29.01.04.06.000 18.07.1988 27.01.1994 10.1997 01.01.01.01.840 25.09.314 20.1989 01.1996 01.2005 01.1995 01.2008 01.1989 01.1992 6 Tufanganj 5.06.1994 27.11.813 10.04.1997 01.2008 26.06.2000 District :.1996 01.07.04.08.2002 5A Siliguri 85.1989 01.2004 - - District :.10.755 02.1987 29.10.526 18.1990 4 Mirik 2.2003 01.04.07.03.2009 1st time New Ulb.11.11.12.12.308 25.1989 29.048 03.1996 1B Balurghat 9.04.533 19.03.07.1997 01.1998 01.2002 25.06.07.1987 29.12.06.07.1996 29.1996 4B Mathabhanga 3.04.03.2005 4A Mirik 2.04.2003 17.04.2004 28.03.1993 26.07.2003 08.269 17.07.01.04.2009 3rd time 1A Arambagh 8.000 19.06.2008 01.08.10.1996 01.1994 01.226 08.06.1987 28.1990 3 Raiganj 8.06.1989 01.07.2010 2nd time 01.000 07.10.07.1990 01.1989 01.08.03.2004 01.2003 01.09.1989 4 Mathabhanga 4.03.750 22.09.2009 01.10.10.Hooghly 1 Arambagh 10749 14.06.1997 1B Cooch Behar 9.05.1997 3B Haldibari 3.1995 1st time 01.08.2007 01.1998 01.04.2001 3A Kurseong 2.2001 01.10.1995 03.03.04.2002 01.1990 27.03.512 22.1992 District :.2001 3 Kurseong 2.2000 01.1992 29.03.07.09.04.2004 23.1998 2 Kaliaganj 9.992 05.1991 3 Haldibari 4.04.07.2009 3rd time 01.03.2004 1st time 2nd time 01.07.03.02 01.08.188 13.1994 26.2002 2nd time 01.1997 2nd time 1B 2 2A 3 3A 5.819 14.1989 2 Dinhata 11. Not assessed 01.2002 01.1988 29.2000 .07.12.1989 2 Gangarampur 8.1996 1st time 01.2003 08.2004 01.1997 01.2003 01.04.199921.2003 2nd time 1st time 1st time 2nd time 1st time 2nd time 1st time 2nd time 1st time 1.04.06.07.1994 01.2002 5A Mekhliganj 2.07.Darjeeling 1 Darjeeling 8000 06.2003 01.178 11.1999 2B Dinhata 3.07.1995 21.06.1989 01.06.07.01.10.1A Cooch Behar 12.795 08.01.06.12.199920.08.2000 01.10.1994 01.07.1988 01.01.153 30.04.06.500 01.05.1987 30.2005 1.04.2004 1A Balurghat 11.09.1994 01.01.06.500 03.1992 01.1986 29.1998 2nd time 1st time 3rd time 2nd time 1st time 3rd time 2nd time 1st time 3rd time 2nd time 1st time 2nd time 1st time 2nd time 1st time 01.031997 01.01.04.1991 01.07.2004 01.06.06.000 22.01.1988 5 Mekhliganj 2.2004 4 Dalkhola 5000 07.08.1994 01.1994 31.2004 3A Haldibari 3.1992 27.000 07.1993 27.03.1997 District :.07.916 11.784 12546 10725 1st time 2nd time 1st time 2nd time 1st time Arambagh Baidyabati Baidyabati Bansberia Bansberia 01.2007 23.04.01.04.886 02.1992 30.2001 01.07.1999 31.1998 01.467 27.000 01.07.07.07.03.1997 5 Siliguri 100.08.2005 1A Islampur 7.Dinajpur Uttar 1 Islampur 11754 09.12.804 29.199407.07.06.07.07.04.04.01.1995 24.2000 22.2002 01.03.07. 803 22.200129.10.641 4 Mal 5.1987 9A Rishra 12.1996 01.09.366 24.11.06.1996 01.04.1989 01.2003 01.06.07.10.09.1992 01.2002 29.07.09.07.1996 Part) 21.06.10.2003 1st time New 04.1994 01.Jalpaiguri 1 Alipurdwar 15.1987 18.4 4A 4B 5 Bhadreswar Bhadreswar Bhadreswar Champdani 13.01.1996 23.10.212 11.03.10.10.2003 01.07.09.1987 28.1998 1st time Chinsurah Konnagor 14.01.2004 01.2003 3.01.1995 1st time 10 Serampore 21.000 3A Uluberia 30.1990 01.347 17.2003 01.04.07.1997 01.1988 01.09.498 19.07.640 19.1997 01.1988 29. 1 3.398 11.1991 25.04.2006 01.09.09.10.Howrah 1 Bally 23.11.05.227 1A Bally 17.597 District :.1997 01.06.06.933 21.2007 3rd time 04.1990 01.06.2000 01.2003 01.000 3 Jalpaiguri 3A Jalpaiguri 22.1988 01.07.1996 1st time 05.07.10.10.1993 27.000 22.1999 01.2008 3rd time Konnagor 11.09.1995 1st time Hooghly30.10.07.06.2003 01.371 2 Dhupguri 4.092 03.131 2 &2 3 Uluberia 35.10.03.2004 2nd time 23.2010 2nd time 27.469 30.2003 28.06.2000 2nd time 19.09.07.07.1998 9.1996 28.2003 01.1997 01.05. .1987 28.07.06.07.06.07.2009 3rd time 6A Chandannagore 30.07.2004 01.11.2009 Ulb.2006 01.1998 01.10.10.03.04.01.1989 01.2002 25.09.10.12.04.629 05.10.2003 01.1996 01.2008 2nd time 01.1994 19.07.240 8.075 26.01 19.199929.1989 01.1997 01.10.1998 01.185 2 27-30 (b) Ward No.02.10.07.041 20.01.2004 01.1992 30.10.12.1985 20.629 13.2009 3.07.2003 24.1995 11 Tarakeswar 11A Tarakeswar 11B Tarakeswar Uttarpara25.09.1996 Part) 1st time.1996 01.1988 01.07.1992 01.1990 01.2002 29.01.2003 01.1996 01.06.10.2006 01.1992 01.07.351 30. 12.2000 01.06.2002 1st time CANCELLED 1st time.2011 2nd time 04.2006 01.1993 27.1994 1st time Rishra 15.1996 6 Chandannagore 40.12.04.03.10.672 12A Kotrung District :.1992 17.1989 01.1994 01.01.1994 13.000 30.04.1987 25.10. 23.451 9.1987 29.2002 2nd time Konnagor 8.963 12.07.06.1996 01.10.2005 01.1987 29.04.1988 01.07. 3.06.1997 4.07.04.09.1997 01.2003 Not assessed 22.2005 2nd time 21.2004 22.09.2001 01.2003 01.12.1989 01.04.2002 1st time 22.03.01.2003 28.10.2005 2nd time 30.2003 1st time 20.2011 3rd time 5 Champdani 9.1999 01.1990 01.1999 Chandannagore 20.1994 1st time 22.06. 04.08.08.07.2008 2nd time 14.07.04.10.09.2000 01.1988 01.10.01.2006 1st time New Ulb.09.2005 01.12.1998 1st time 3rd time 2nd time 1st time 01.06.210 12 Kotrung Uttarpara14.1996 01.09.01.1st time.1997 6B 7 8 8A 8B 9 9B Rishra 01.12.1989 01.06.110 11.1987 18.10.931 2 Howrah (a) Ward No.07. Govt.07.06.10.20092nd time .2000 1st time 2nd time 01.04.500 19.03.12.07.1995 01.500 12.01.746 21.947 07.1994 01.10.936 21.2004 01.578 18.1992 01.11.06.01.2002 26.2003 01.2002 01.03.000 10.2003 1st time 01.07.2006 01.01.01.06.01.1997 29.2009 5A Tamluk 8.2001 01.1987 31.04.2000 8 Ramjibanpur 4.07.07.2006 01.1987 29.12.1987 27.11.1987 12.2001 20.2002 Statement of District-wise Publication of Valuation lists in different ULBs in the State Sl.07.07.1997 4 Panskura 9123 19.02 29.07.03.1999 28.10.06.09.04.04.2009 1st time 01.03.2002 1A Beharampore 21.12.2001 01.1993 30.1996 01.01.02 01.20082nd time 01.07.20092nd time 01.539 19.2003 01.12.1998 21.877 21.1989 27.1997 30.1995 2 Beldanga 6.12.Murshidabad 1 Beharampore 26.04.2003 26.1992 29.07.536 27.08.1994 01.1996 6 Khirpai 3.07.2008 1A English Bazar 18.07.1999 Jiaganj9820 12.199429.06.01.2002 01.Midnapore(W) 1 Chandrakona 8.2002 28.12.03.1996 01.1996 3 Jhargram 12516 22.07.07.299 24.838 28.103 22.1997 District :.07.20082nd time 01.07.06.2003 8A Ramjibanpur 4.01.1999 01.01.2002 6A Khirpai 2.04.916 27.1989 17.12. District :.2003 1st time 01.07.1999 01.231 03.06.07.2000 01.1988 29.08.1997 31.1991 01.2004 01.2003 26.20082nd time 01.20082nd time 01.04.2003 01.10.03.2002 01.07.06.10.2002 01.10.2001 1st time 01.04.2002 01.09.04.1993 7 Midnapore 20.04.2000 30.04.2003 01.10.04. No.2003 01.04.09.03.07.07.2003 01.08.2004 5 Azimganj 01.03.2003 2A Ghatal 7.07.2001 5 Kharar 3.1994 01.2003 2 Egra 6.2002 31.07.04.03.2009 2A Old Malda 3287 28.Malda 1 English Bazar 25.1992 4 Kharagpur 23.1999 1st time 01.07.District :.12.1993 01.546 31.10.06.506 14.293 19.06.2002 01.10.2006 4A Jangipur 5.01.2011 3A Haldia 22.07.1996 3 Dhulian 4.2007 1st time 01.2001 01.03.2005 28.1997 01.1992 01.2003 2A Beldanga 5.Kolkata Kolkata Mpl.06.05.2009 1st time 01.01.765 22.12.214 10.06.12.2003 1st time 01.10.20112nd time 01.304 07.03.2006 01.07.1991 5 Tamluk 8.03.04.05. 1 Corpn.1994 2 Ghatal 8.04.07.734 05.03.04.03.2003 5A Kharar 3.1987 30.01.2004 4 Jangipur 7.08.1996 01.1992 17.03.1986 01.12.1998 2 Old Malda 14985 22.1992 10.04.043 04.07.2006 3B Haldia 13.1987 17.20092nd time 01.2002 01.10. of Notification Notification Date of Effect Next Due Remarks Holdings u/s 9(1) of u/s 9(2) of WBVB Act WBVB Act District :.189 17.2003 1A Chandrakona 7.10.20082nd time 01. No Name of the Municipality Not assessed 2nd time 1st time 2nd time 1st time 1st time 1st time 3rd time 2nd time 1st time 1st time 2nd time 1st time Date of Date of Govt.11.2000 22.1996 01.1997 01.2001 25.230 30.2000 District :.06.606 26.1995 29.2007 3 Haldia 25.2003 01.04.04.07.2005 1st time 01.01.20092nd time 01.672 23.2002 1st time 01.2002 3A Jhargram 9232 12.01.Midnapore(E) 1 Contai 5.04.922 03. 08.10.1996 01.2003 01.1992 26.1989 01.07.398 03.08.10.10.1990 29.1988 29.2005 01.10.07.20112nd time 9A Santipur 24.10.1988 28.04.20032nd time 4B Gayeshpur 7.10.03.07.04.2004 1st time Not 7 Murshidabad 14.01.511 05.2002 25.1999 22.06.2003 1st time 10 Taherpur 20.07.771 11.1999 01.Nadia 1 Birnagar 8213 21.07.01.20052nd time 2B Chakdah 13.1999 2nd time 1A Jhalda 2000 27.20052nd time 1A Kalyangar Ashoknagar 18.2002 25.08.24 Parganas North Ashoknagar 27856 28.1988 01.1997 01.01.1996 01.2003 07.03.03.2004 25.09.09.01 27.148 22.2006 01.09.09.06.06.1996 01.07.1995 1st time 3 Raghunathpur 4.1995 1st time 5 Kalyani 17.10.04.2001 27.10.324 27.09.10.10.2002 1st time 9 Santipur 30.12.12.04.12.10.1989 01.06.2010 3rd time 2A Chakdah 18.07.04.1998 01.2001 01.2003 01.04.094 22.1989 01.06.04.1989 29.12.1987 28.1989 01.1988 30.1997 01.2007 1st time 3 Baranagar 34.1997 1st time 1B Kalyangar 2 Baduria 8.07.1992 30.472 23.04.04.626 12.01.03.1994 13.1996 01.2004 01.2008 3rd time 4A Gayeshpur 10.134 27.1994 22.04.Purulia 1 Jhalda 2500 27.546 28.1998 01.2002 2nd time .07.04.20062nd time 7 Nabadwip 21.1997 01.1996 01.20092nd time 7A Nabadwip 18.2001 26.1993 01.000 06.01.03.06.2003 01.10.2005 01.1995 1st time District :.02.2000 01.10.07.10.01.07.2004 01.2000 1st time 6 Krishnagar 11.2007 01.837 14.2003 3rd time 1A Birnagar 7.1999 01.06.1993 06.10.11.08.06.1989 01.2001 01.06.1988 30.10.1992 17.1997 01.2005 10.2007 1st time 4 Gayeshpur 11.1996 23.1993 05.04.04.12.2003 01.10.12.01.1991 01.03.10.09.2004 01.1989 01.09.10.04.07.20122nd time 8A Ranaghat 12.541 21.2006 01.1987 31.2001 31.20032nd time 2B Purulia 13.1990 01.03.06.2003 01.04.1994 1st time 2 Chakdah 21.10.2008 3rd time 2A Purulia 18315 07.210 04.960 10.1997 01.07.2002 27.10.1993 01.1997 01.251 30.07.03.2011 3rd time 1 Kalyangar Ashoknagar 23.865 04.109 21.2000 01.12.12.20092nd time 3A Baranagar 27.04.20032nd time 1B Birnagar 5.000 27.01.03.2002 1st time 4 Barasat 35.06.01.03.610 29.10.01.07.04.1997 01.205 24.01.2003 1st time District :.09.548 10.07.275 29.03.1993 29.03.10.1999 01.09.1996 01.JiaganjAzimganj 6 Kandi 5A 8000 18.01 01.20032nd time 3B Raghunathpur 3.1994 01.2005 01.09.2003 assessed District :.2002 1st time 9.2003 1st time 8 Ranaghat 14.1997 01.2003 12.09.04.2004 01.04.641 01.10.2002 2nd time 10ATaherpur 5.2003 01.1998 01.12.07.07.1997 01.10.1996 1st time 3 Cooper's camp 4.2007 01.27.1997 01.2002 13.1992 17.08.1990 01.03.2001 01.1996 01.20102nd time 5A Kalyani 10.04.01.1997 21.09.07.09.1997 01.2006 01.2009 3rd time 3A Raghunathpur 4.09.1999 1st time 2 Purulia 22976 11.000 24.12.2006 01.10.970 29.03.10.1997 01.09.09.2005 29.1996 22.1994 22.10.104 03.097 05.1988 01.150 09.11.1990 01.10.1994 01.220 02.10.1995 01. 1988 01.07.1997 01.07.2006 01.2002 01.2003 01.07.07.07.12.07.20072nd time 7A Bhatpara 19.07.09.07.213 18.1992 29.07.09.2001 01.1994 01.2000 1st time 16 Kanchrapara 10.000 21.01.01.1996 01.1996 01.1995 1st time `18 Madhyamgram 25.357 22.10.06.12.1996 25.1994 20.800 28.1997 01.20082nd time 15AHalishahar 25.623 02.06.04.1992 29.524 19.1992 29.1987 23.1998 01.02.07.09.04.Part assessed 2nd 5 Barrackpore 21.2004 1st time Not 9 Bongaon assessed 10 Dum Dum 17.1997 01.06.995 17.01.06.07.09.1997 26.104 25.12.1997 1st time 11 Gobardanga 14.07.506 07.10.2004 21 3rd time Barrackpore North 21.03.10.2003 01.2001 01.04.1996 01.06.07.12.1988 28.20082nd time 16AKanchrapara 8.1989 01.04.1999 01.20022nd time 20A Barrackpore New 8.01.01.849 27.10.20052nd time 14BHalishahar 12.20072nd time 10ADum Dum 3.01.04.2002 01.890 03.2003 01.1993 23.2003 01.1994 01.03.1996 01.2002 01.198828.1994 01.12.2001 01.1989 01.12.07.1994 01.12.12.05.04.246 20.01.000 04.317 20.2004 01.20072nd time 4A Barasat(Part) 22.2004 01.2004 22.05.07.20052nd time 21A Barrackpore North 13.07.1996 20.1991 01.1996 1st time 14 Halishahar 21.2009 3rd time 17AKhardah 14.2005 3rd time 14AHalishahar 16.000 30.20113rd time 13AHabra 24.1994 01.2002 1st time 17 Khardah 17.2002 .20052nd time 13BHabra 17.07.2004 1st time 13 Habra 27.04.07.2002 01.04.1992 29.02.10.1999 01.12.03.10.07.1999 1st time 15 Halishahar 33.20082nd time 22 Dum North Dum 31.1995 1st time 21B Barrackpore North Dum 46.2004 01.1994 19.12.02.1989 01.898 24.2009 1st time New 14.387 23.09.07.01.06.2004 01.2009 1st time 7 Bhatpara 42.1999 08.09.07.1998 30.077 06.09.368 27.2000 08.2000 29.03.1994 01.06.04.199301`.10.1998 01.2001 01.1996 28.1994 1st time 20B Barrackpore North 25.02.317 19.01.07.01.10.1996 01.1990 01.1989 29.1998 01.1987 21.10.09.09.199301.07.10.2006 01.1999 01.20032nd time 17BKhardah 10.09.08.01.06.07.682 09.2001 31.600 06.09.07.2000 01.1999 01.2009 time 5A Barrackpore 16.834 12.2000 1st time 6 Basirhat 20.07.1992 01.1999 26.361 20.222 21.03.1998 29.01.1989 01.2003 01.09.2003 1st time 19 Naihati 20077 23.037 03.01.10.1996 01.12.1993 27.06.000 19.07.163 30.1999 01.348 26.07.408 03.2000 1st time 22A Dum 23 Titagarh 4.1988 01.07.06.1999 01.06.256 27.1996 01.1987 29.1998 1st time 8 Bidhannagar 20.06.10.04.03.09.2004 2nd time 12AGarulia 9.2002 01.10.08.08.2003 01.09.1992 24.2001 01.2004 01.02.1990 01.10.06.03.2002 19.1988 30.01.06.04.1992 18.07.07.2009 3rd time 20 Barrackpore New 11.06.000 04.234 21.986 11.01.1998 01.500 27.04.10.2009 1st time 12 Garulia 11.11.01.10.07.1991 01.1990 01.1998 21.2002 16.2003 01.1997 29.04.2003 01. 07.714 13.2003 24APanihati 55.12.12.20062nd time 01.01.2000 6 Pujali 5042 24.04.2006 1st time 01.2004 01.654 18.2000 01.06.04.01.07.10.20092nd time 01.1991 01.12.897 01.07.03.2000 29.2009 1st time 2nd time 01.2006 3 Harbour Diamond 5.000 11.1997 2 Budge budge 8.1992 29.1996 01.01 Sonarpur 01.24 Parganas South 1 Baruipur 9876 20.10.2005 25 Gopalpur South Dum 49.09.06.01 4 Mazilpur 5 Maheshtala 91.07.2001 Rajpur 7 89000 22.1993 13.07.12.01.02 22.610 19.2002 01.1993 Diamond 8.01.1994 31.10.2006 1st time 01.04.1997 3A Harbour Jaynagar5.1987 30.09.05.564 27.2003 District :.1998 28.09.2003 1st time 01.07.23ATitagarh 3.2006 01.01.2010 1st time 01.2002 1A Baruipur 7.10.2008 1st time 1st time .04.2001 01.1991 24 Panihati 68.1996 Rajarhat52.01.07.1997 1st time 01.283 01.049 31.04.2002 21.233 14.02.1998 27.04.2000 1st time 01.09.1997 01.03.06.2000 2A Budge budge 7.1994 31.2000 01.1992 28.2004 01.2000 26 Dum 27 Taki 9.1994 26.1996 03.000 27.115 06.2002 1st time 01.07.09.12.2005 01.973 15.616 20.08.640 04.11.2000 01.20112nd time 01.08.2007 1st time 2nd time 01.08.04.03.07.01.09.10.06.06.07.07.2003 1st time 01.12.2004 5A Maheshtala 85.01.1997 01.01.07.1994 31.1994 01. illegal. 2010. Kolkata HC Kolkata: Calcutta High Court on Friday termed as "illegal" the valuation process of imposition of property tax in the urban areas of West Bengal by casual employees. valuation. Justice Soumitra Pal set aside the valuation list of Burdwan Municipality in accordance with a Supreme Court . 21:07 IST Tags:Property.Annexure-3(k) Cumulative Demand Assessment by West Bengal Valuation Board Property valuation by casual employees illegal: Kolkata HC Updated on Friday. casual employee. March 19. there has to be a draft valuation list. The West Bengal Valuation Board Act 1978 had earlier provided that before preparation of a final valuation list. submitted before Justice Pal that data collection for evaluation was done by casual employees in most municipalities in West Bengal. The West Bengal Valuation Board Act provides that the collection of data for evaluation can only be done by permanent employees of the municipalities or staff borrowed from the state government. . Appearing for petitioners Burdwan Municipal Wefare Committee. observing that collection of information and data can only be done by bonafide employees of the municipalities or employees borrowed from the state government and not casual workers. There are 121 municipalities and six municipal corporations in West Bengal. After the tax payers made their comment on the draft valuation. which challenged the property valuation by the municipality. then only the final list was to be published and then again.judgement. there was provision for review of the final list.