WBVB

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The West Bengal Valuation Board

The 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.

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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 topublish 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.

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Similarly, computerisation and transparency of process are areas

calling for effort.

Constitution

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 properties throughout the State, which is 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 the word by

amendment.

Since the Act did not outline detailed procedure, in the initial years studies were

undertaken and seminars arranged to pinpoint methodology. Staff recruitment

guidelines had to be evolved, recruitment undertaken and training organised.

Actual valuation work commenced in 1986 after sorting out certain structural and

legal bottlenecks.

Structure

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STRUCTURE

VALUATION BOARD STRUCTURE

While valuation work is the primary function of the Board, 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.

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Shri. Asit Baran Chakraborty, IAS

Chairperson

2337-5998

2358-5720

Shri Gautam Das

Chief Engineer, Municipal Engineering Directorate

Govt. of West Bengal

Shri Swapan Chakraborty

Director of Local Bodies, Ex-Officio Member

West Bengal Valuation Board

Shri Gobindo Ganguly

Chairperson, Kamarhati Municipality

General Secretary

West Bengal Municipal Association & Member West

Bengal Valuation Board

Shri Tapas Dasgupta, WBCS (Exe.)

Member Secretary

The Board

As per Section 5 of the West Bengal Valuation Board Act (amended from time to time), the

Board consists of a Chairperson who is an officer of the State Government not below the

rank of Secretary, and four other members to be appointed by the State Government, with

Director of Local Bodies, Govt. of West Bengal as ex-officio member, and two other officers

or non-official experts, with background in any of the fields of judiciary, engineering,

valuation and assessment of property tax, economics or social sciences.

The Board has a Member Secretary who is appointed by the State Govt. and is the

Chief Executive Officer of the Board

Steps to convert posts, disposal of litigation and to lift the embargo on recruitment

are in process. Seven posts of Objection Hearing Officers, no longer able to

discharge their functions following amendment of the objection hearing process

through Review Committees, are to be converted to fulfill functional crying needs.

Due to shortage of supervisory technical officials and computer literate field staff, in-

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house correlation and tabulation of valuation data is delayed. WBVB requires a full

fledged computer cell to maintain accuracy, and to ensure timely publication of

valuation lists, with the present cell short of personnel and facilities.

Unfortunately office space is a critical constraint for systematization and efficiency.

Should government actually relax recruitment embargo the present space availablewould be unable to accommodate them. The WBVB in its history has not had a full

quota of personnel, which is partially why many ULBs remain to be covered. Efforts

to have a separate, spacious building did not yield any result.

Activities

The activities of the Board are asfollows :-

i. To undertake valuation work in

specified ULBs notified by the State

Government

ii. To apply scientific and objective

methods to valuation work

iii. To overcome inter-ULB anomalies in order to have a homogenous system

throughout the State

iv. To interact with ULBs as the exercise of survey and valuation is undertaken

in partnership

v. To help ULBs attain financial solvency through a rational municipal taxation

system, which would help ULBs to meet their expenditure from their own

resources, without excessive dependence on financial assistance from the

State Govt.

vi. To remove confusion and doubt from the mind of tax-payer by ensuring fair

assessment based on scientific and appropriate methodology

West Bengal Valuation Board, 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, including

75 second times cases, 24 third time case and 1 forth time case.

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Work in 26 ULBs is going on now (20072008). There are various reasons for the

different rates of progress made in different municipalities, including reluctance of

the public, where inadequate publicity has meant lack of understanding of the

process by residents. Another critical factor is the lack of timely payment by ULBs,

in some instances, to the field workers who are engaged on holding- covered basis.

While, by and large ULBs are eager to increase revenue using scientific methods, a

few are non-cooperative. The unwilling municipalities can be identified by study of

the annexes, and the reasons for avoidance easily guessed.

It is necessary to mention that WBVB neither coordinates nor monitors collection,

which role lies with the Director of Local Bodies. Problems relating to collection

may be briefly mentioned here. It is observed that the percentage of collection

varies greatly from municipality to municipality depending on ability, intention,

efficacy of the collection team, tenure and internal balances.

Simultaneously some writing off of old, unrealizable arrears is required for a

correct picture. The increase in municipal revenue after valuation/revaluation is

shown at Annexure. Other relevant charts are also given in the annexes.

In this connection it is necessary to emphasize the following -

1. Certain ULBs have not yet taken steps for causing assessment through

WBVB, while some others are in a state of deadlock. Some have got the

valuation done, but are half hearted about implementing the same.2. Valuation of so called large holdings, is filled with inherent anomalies, and

the problems are under study for streamlining.

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Steps of Valuation

STEPS CLAUSE

Resolution by Board of Councilors of ULB entrusting WBVB to

evaluate the Property tax of land & building.

State Govt. issues a Notification u/s 9(1) of WBVB 1978 Act.

specifying WBVB to take up the valuation work of Property tax

of land & building of the concerned ULB.

U/S 9(1) of WBVB Act, 1978

WBVB takes steps for publication of a Public notice u/s 16 of

the act in newspapers asking the rate payers to submit a

statement of their properties (schedule - III)

U/S 16 of WBVB Act, 1978

WBVB requests the concerned ULB to submit the necessary

requisites related with the Valuation work.

WBVB organises training to the field staffs as selected by the

ULB.

A policy discussion is taken with the ULB authority after

completion of field survey for fixing up the revised property

tax.

Scoring works on the methodology of valuation are done at

the ULB after receiving the field papers on completion of Field

survey.

After receiving all the completed papers from ULB, computer

data entries are done at WBVB's head quarter & a trailValuation list prepared.

After discussion with ULB authority on trial valuation list the

draft valuation list is prepared and published.U/S 9A of WBVB Act, 1978

WBVB publish a Public notice u/s 9A of the act in newspapers

asking the rate payers to inspect the draft valuation list.U/S 9A of WBVB Act, 1978

The rate payers are given opportunity of filing objection

petitions for Hearing of the draft valuation.U/S 9A of WBVB Act, 1978

Objection Hearing Officers heard the petitioners and finalvaluation is decided.

U/S 9A of WBVB Act, 1978

WBVB published final valuation list U/S 11 of the Act, which is

conclusive.U/S 11 of WBVB Act, 1978

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Basis of Valuation

Annual Valuation of a holding is determined as per section 106 of West Bengal Municipal Act

1993. We follow two methods for determination of Annual Valuation of a Holding.1. Rental Method of Valuation

2. 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, if any at which such land or building might, at the time of

assessment, be reasonably be expected to let from year to year, 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,

the annual value of a holding comprising such land or building shall be deemed to be anamount not less than five percent, but not exceeding ten percent, 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, if any, to

the estimated present market value of the land.

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.

Prevailing Rates of Property Tax

As per section 96 of West Bengal Municipal act 1993, there are two tier of property tax

a. where the annual value of land and building does not exceed nine hundred

ninety nine rupees, the rate property tax is ( 10 + annual value /100 ) ( percent of

the annual value )

b. where the annual value of land and building exceed nine hundred ninety nine

rupees, 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.

The above stated rate in section (b) have been amended by the State Govt. during

September 2002 , the previous rate was where the Annual Value of Land and Building

exceed nine hundred ninety nine rupees, 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. The amount of rent of a particular holding generally depends on the

Annual Demand of a Municipality, Type of Building, Nature of Use, location of the holding

and finally the Annual Demand of Municipality.

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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. 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. The amount of annual valuation of a holding in this case is ( 5 - 9 ) % of cost of

building, land and plants and machineries.Example1. Let us consider a Two storied residential building of 2000 square feet Total

covered area on land area of 5 cottah. The Annual Rent of such type of holding is Rs 2.5/sft

RENTAL METHOD OF VALUATION.

ANNUAL VALUATION OF A HOLDING = (TOTAL COVERED AREA X RENT) - (10 % x

TOTAL COVERED AREA X RENT).

= (2000 x 2.5) - (.1 x 2000 x 2.5 )

= 5000 - 500 = Rs 4,500

Corresponding Annual Property Tax = (20 + AV/1000 ) % x 4500 = 25 % of 4,500 =

Rs 1,125

LAND AND BUILDING METHOD OF VALUATION.

Example 2. Let us consider an Industrial Holding of total covered area of 10,000 Sft on a

land area of 100 cottah. The present rate of cost of construction of such type of building is

Rs 220 per sft. Zonal cost of land as decided in policy meeting is Rs 20,000 per cottah.

a. Cost of building = 10,000 x 220 = Rs 22,00,000

b. Cost of land ( considering belting of land) = 47.5 x 20,000 = Rs 9,50,000

0-10= 10

10-20 = .75 x 10 = 7.5

20- 60 = .5 x 40 = 20

60-100 = .25 x 40 = 10

Total effective land = 47.5 cottah

c. Cost of Plants and Machineries =Rs 30,00,000

Total Cost = Rs 61,50,000

Annual Valuation = 5% of Total Cost (Rs 61,50,000) = Rs 3,07,500

Yearly Tax (Before Amendment) = 40% of AV (Rs 3,07,500)

= Rs 1,23,000

Yearly Tax at per present rate = 30% of AV (Rs 3,07,500)

= Rs 92,250

provided that the property tax shall not exceed 30 percent of annual value of land

and buildings.

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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.Such rent would be reasonable having regard to the situation , locality and condition

of the premises and the amenities provided therein. While determining the reasonable rent

the following four variables are considered

a. Cost of structure

b. Location

c. Occupational use

d. 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, location, occupational use.. During field

survey we also collect the data of covered area , location , occupational use, age and cost

(Type) of each holding.Example: If the covered area of that particular type of holding Located in zone 1, 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 . 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*1,500 = Rs 3,000

The corresponding Annual Tax is 23% of Rs 3,000 = Rs 690

If we consider the 10 year age of the Holding

The Amount of Deduction of Rent allowed is 20 *.5% = 10%

So the Annual Value of the Holding comes to Rs 2*0.9*1,500 = Rs 2,700

Corresponding Yearly Tax comes to 23% of Rs 2,700 = 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. Then we add the effective cost of land and

the cost of plants and machineries if any as per schedule III. We allow depreciation of the

building according to age. The cost of land in a particular zone is decided after consultation

with the ULB.

Example 2.

Let us consider an Industrial Holding of total covered area of 10,000 Sft on a land area of

100 cottah. The age of the structure is 5 year. The present rate of cost of construction of

such type of building is Rs 330 per sft. Zonal cost of land as decided in policy meeting is Rs

20,000 per Cottah.

a. Cost of building = 10000 x 330 = Rs 33,00,000

Amount of depreciation 1.63% per year = 8.15% (-) = Rs 2,68,950

b. Cost of land ( considering belting of land) = 47.5 x 20000 = Rs 9,50,000

0-10 = 10

10-20 = .75 x 10 = 7.5

20- 60 = .5 x 40 = 20

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60-100 = .25 x 40= 10

Total effective land = 47.5 cottah

c. Cost of Plants and Machineries =Rs 30,00,000

Total Cost = Rs 69,81,050

Annual Valuation = 5% of Total Cost ( Rs 69,81,050) = Rs 3,49,050

Yearly Tax ( Before Amendment) = 40% of AV (Rs 3,49,050)

= Rs 1,39,620

Yearly Tax at per present rate = 30% of AV (Rs 3,49,050)

= Rs 1,04,715

Appeal and Revision against Assessment:

As per section 14 of West Bengal Valuation Board act, 1978 sub section

1. states that the owner or occupier or any other person primarily liable to pay

Property Tax may , if dissatisfied with the valuation of any land or building as

entered with the valuation list, apply to the corporation or the board of

councilors concerned to review the valuation.

2. the application shall be filed within such time and in such manner as may be

prescribed.

3. 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.

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 , who shall be an officer of the

board having knowledge in the assessment of the municipal valuation, deputed by

the board. The review committee may confirm , reduce, 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.

Process of Valuation

At the present system, valuation of a municipality takes place every five years.

After the ULB adopts a resolution to re-value property the State Govt. issues a

notification u/s 9(1) of the WB VB Act78, specifying the area where the Board will

commence work.

WBVB issues a public notice u/s 16 (Annex.5) of the Act, ibid, asking the rate

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payers to file a statement (sample at Annex. 6) relating to their properties within

30 days from the date of publication of such notice. The notice is published in two

newspapers of which one is in the vernacular.

Simultaneously, WBVB obtains from the ULB municipal maps showing the wards,

streets, important places etc. along with the total number of holdings (ward-wise),

as also a list of field assistants (two for each ward) to be deployed by the ULB.

These field personnel are trained by the Board at the ULB level, being extended

both theoretical and practical training for three days, on the following :-

1. Measurement of a holding, including land and building.

2. Drawing of sketches including calculation of covered area,

accommodation, etc.

3. Name of user and nature of use as also rent particulars and period

of tenancy, etc.4. Writing of field books with various items (sl. 2 & 3 above).

5. Writing of Inspection Book (wardwise/streetwise) and also input

sheets. (Combination of Sl. 1,2,3.)

Thereafter the door to door field work begins and depending on the size of the

ULB, the entire exercise has to be coordinated over an appropriate period. Field

Officers and Valuation Officers of the WBVB supervise the work. All the field

papers are received by the headquarters after completion of field reports.

At this juncture, a policy-level meeting is held with the Chairperson of the ULB, VBofficials and the Chairperson/Member Secretary of the Board, taking into

consideration the income and expenditure statement for the last two years of the

ULB. Parameters such as zone, nature of use and type of structures etc. are also

discussed.

Once the full Draft Valuation List print out is ready it is bound into registers for

easy reference and handling. The Board publishe the Draft Valuation list and a

public notice is published in two daily newspapers inviting objections if any, to the

annual valuation as specified in the WBVB (Valuation of land buildings) Rules, 1984

as amended. The objection petitions, if filed, is heard within six months from thedate of publication by the objection hearing officer of the Board or of the

municipality concerned as authorized by the Board in this behalf.

The Board thereafter prepare final valuation list of ULBs incorporating all the

factors as above. This final valuation list is conclusive.

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Simultaneously, the State Govt. is requested to issue notification [ u/s 9(2) of the

WBVB Act ] indicating the date from which the lists will come into effect. This

notification is published in two newspapers by the Board, and the ULB is now free

to collect taxes at the new rate.

Annexure - 1(a)

West Bengal Valuation Board Consolidated List of holdings

surveyed and demand achieved from inception to 01.04.2007

Sl.

No.Particulars

No

of

ULBs

No of

Holdings

Previous

Demand

Revised

Demand

(Lac) (Lac)

1 Published during 1988 - 1989 7 41488 92.17 159.76
















17 Published during 2004 - 2005 15 201620 676.21 1299.8418 Published during 2005 - 2006 7 189438 844.85 2268.97



Total 217 3370677 9690.88 27742.35

Annexure - 1(b)

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Number of Municipalities Covered Each Year

YearCompleted

1st time

Due2nd

time

Completed

2nd time

Total

done

Due3rd

time

Completed

3rd time

GrandTotal

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 1 11

2001- 02 9 2 5 14 1 14

2002- 03 _ 15 13 13 5 2 15

2003- 04 5 11 7 12 8 9 21

2004- 05 5 4 7 12 5 3 15

2005- 06 1 1 5 6 7 1 7Total 117 91 68 185 27 16 201

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Annexure - 1(c)

Year wise Publication, No of Holdings Surveyed and Demand

Achieved of ULBs

FROM INCEPTION TO 31.03.2006

YearNo. of

U.L.BYear

No. of

HoldingsYear

Increased

Demand

(Lacs)

1989 7 1989 41488 1989 67.59

1990 14 1990 121123 1990 227.39

1991 6 1991 97167 1991 106.76

1992 7 1992 86845 1992 666.87

1993 7 1993 108693 1993 394.31

1994 7 1994 41498 1994 327.93

1995 11 1995 149218 1995 787.36

1996 3 1996 35267 1996 184.83

1997 20 1997 320340 1997 1563.83

1998 19 1998 288034 1998 2174.37

1999 9 1999 128370 1999 1444.89

2000 8 2000 151299 2000 1353.19

2001 11 2001 289705 2001 1746.2

2002 14 2002 167663 2002 635.56

2003 15 2003 256220 2003 1035.24

2004 21 2004 329332 2004 1190.79

2005 15 2005 201620 2005 623.63

2006 7 2006 189438 2006 1424.12

2007 14 2007 338624 2006 2056.69

2008 2 2008 28733 2008 36.15

TOTAL 217 TOTAL 3370677

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FROM INCEPTION TO 31.03.2006

RUPEES LAKHS

YearBasic

Demand

Additional

demand

assessed

due to 1sttime

valuation

Increase in

demand due

to 2nd timevaluation

Increase in

demand due

to 3rd timevaluation

Increase in

demand due

to 4th timevaluation

Total

Demand

(1) (2) (3) (4) (5) (6)

1988-89 92.17 67.59 159.76

1989-90 201.4 227.39 428.79

1990-91 77.41 106.76 184.17

1991-92 338.96 666.87 1005.83

1992-93 167.91 394.31 562.22

1993-94 156.08 327.93 484.01

1994-95 359.61 787.36 11.14 1158.11

1995-96 48.78 184.83 0.59 234.2

1996-97 424.12 1563.83 24.12 2012.07

1997-98 575.73 2174.37 79.7 2829.8

1998-99 264.97 1444.89 82.82 1792.68

1999-00 200.94 1353.19 175.71 1729.84

2000-01 465.89 1746.2 161.18 34.96 2408.23

2001-02 193.16 635.66 163.61 - 992.33

2002-03 790.18 - 1794.65 30.77 2615.6

2003-04 52.71 319.27 1028.96 828.03 2228.97

2004-05 51.91 191.47 192.85 168.23 604.46

2005-06 52 330.6 1065.29 28.23 1476.12

2006-07 - - 758.31 1237.63 60.71 2056.65

2007-08 - - 23.45 13.30 - 36.75

Total 4511.93 12522.52 5562.38 1285.89 60.71 18075.44

Annexure - 3(I)

Increased Demand Generation by West Bengal Valuation Board

Statement of District-wise Publication of Valuation lists in different

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ULBs in the State

Sl.No

Name of theMunicipality

No. ofHoldings

Date of Govt.Notificationu/s 9(1) ofWBVB Act

Date ofGovt.

Notificationu/s 9(2) ofWBVB Act

Date ofeffect

Next Due Remarks

District :- Bankura

1 Bankura 16000 04.01.2004 - - - 2nd time1A Bankura 14,000 04.03.198724.09.1990 01.10.1990 01.10.1996 1st time

2 Bishnupur 8,500 05.02.2003 - - - Not

assessed3 Sonamukhi 6,947 07.03.1997 22.06.1999 01.07.1999 01.07.2005 2nd time3A Sonamukhi 5,144 12.08.1987 28.3.1991 01.04.1991 01.04.1997 1st time

District :- Birbhum

1 Bolpur 8,000 16.01.200225.06.2003 01.07.2003 01.07.2008 1st time2 Dubrajpur 10,123 29.01.2004 29.06.1993 01.01.2005 01.07.1998 2nd time2A Dubrajpur 7,405 05.04.198629.06.1992 01.07.1992 01.07.1998 1st time3 Nalhati 5983 22.03.200228.06.2004 01.07.2004 01.07.2009 1st time

4 Rampurhat 7,070 23.08.199331.12.2001 01.01.2002 01.01.2008 1st time5 Sainthia 5,800 07.04.199231.03.1993 01.04.1993 01.04.1999 1st time5 Sainthia 7,782 07.05.1999 21.03.2002 01.04.2002 01.04.2008 2nd time6 Suri 10,047 16.10.1987 07.03.199701.04.1997 01.04.2003 1st time6 Suri 12,426 25.10.200228.09.2004 01.10.2004 01.10.2009 2nd time

District :- Burdwan1 Asansol 55000 03.01.2005 - 2nd time

1A Asansol 50,000 14.07.199426.03.1997 01.04.1997 01.04.2003 1st time2 Burdwan 50,000 16.01.200422.06.2006 01.07.2006 01.07.2011 3rd time2A Burdwan 47,670 22.09.199826.06.2000 01.07.2000 01.07.2006 2nd time2 Burdwan 35,623 05.03.198703.09.1991 01.10.1991 01.10.1997 1st time3 Dainhat 5,103 02.01.200122.03.2002 01.04.2002 01.04.2008 3rd time

3A Dainhat 4,241 17.02.1994 27.09.1995 01.10.2001 01.10.1995 2nd time3B Dainhat 3,837 10.07.1987 29.09.1988 01.10.1988 01.10.1994 1st time4 Durgapur 53,397 28.09.200428.06.2005 01.07.2005 01.07.2010 2nd time4A Durgapur 37,155 19.01.198827.03.1992 01.04.1992 01.04.98 1st time5 Gushkara 8,650 02.12.1998 29.06.2001 01.07.2001 01.07.2007 2nd time5A Gushkara 5,430 06.06.198829.03.1990 01.04.1990 01.04.1996 1st time6 Jamuria 18,687 23.07.199629.06.2000 01.07.2001 01.07.2007 1st time7 Kalna 12,000 31.05.200420.09.2006 01.10.2006 01.10.2011 3rd time7A Kalna 10,977 02.08.199425.03.1998 01.04.1998 01.04.2004 2nd time7B Kalna 7,864 27.07.198729.03.1989 01.04.1989 01.04.1995 1st time8 Katwa 11,920 24.06.199919.09.2001 01.10.2001 01.10.2007 2nd time

8A Katwa 9,002 20.07.1992 29.03.1994 01.04.1994 01.04.2000 1st time9 Kulti 35000 26.12.1996 26.09.200301.10.2003 01.10.2008 1st time

10 Memari 10557 22.08.200324.06.2005 01.07.2005 01.07.2010 2nd time10AMemari 8,688 07.05.1993 07.03.1997 01.04.1997 01.04.2003 1st time11 Raniganj 15,077 21.01.199926.09.2002 01.10.2002 01.10.2008 2nd time11ARaniganj 7,555 20.07.1992 29.12.1993 01.01.1994 01.01.2000 1st time

District :- Cooch Behar

1 Cooch Behar 15,964 24.06.2002 26.06.2003 01.07.2003 01.07.2009 3rd time

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1A Cooch Behar 12,992 05.09.1995 24.06.1997 01.07.1997 01.07.2003 2nd time1B Cooch Behar 9,467 27.07.1987 29.07.1989 01.08.1989 01.07.1995 1st time2 Dinhata 11,000 01.06.2004 - - - 3rd time2A Dinhata 9,813 10.09.1996 29.12.1998 01.01.1999 01.01.2005 2nd time2B Dinhata 3,750 22.06.1987 24.03.1991 01.04.1991 01.04.1997 1st time3 Haldibari 4,512 22.08.200308.06.2004 01.07.2004 01.07.2009 3rd time3A Haldibari 3,755 02.03.1995 21.03.1997 01.04.1997 01.04.2003 2nd time3B Haldibari 3,269 17.11.1987 30.08.1989 01.10.1989 01.10.1995 1st time4 Mathabhanga 4,804 29.06.01 28.06.2002 01.07.2002 01.07.2008 3rd time4A Mathabhanga 3,900 04.06.1993 27.06.1996 01.07.1996 01.07.2002 2nd time4B Mathabhanga 3,048 03.09.1986 29.03.1988 01.04.1988 01.04.1994 1st time5 Mekhliganj 2,526 18.08.199931.12.2001 01.01.2002 01.01.2008 2nd time5A Mekhliganj 2,153 30.07.1990 27.03.1992 01.04.1992 01.04.1998 1st time6 Tufanganj 5,533 19.01.1998 21.03.2002 01.04.02 01.04.2008 2nd time6A Tufanganj 3,801 29.06.198829.06.1992 01.07.1992 01.07.1998 1st time

District :- Darjeeling

1 Darjeeling 8000 06.08.2002 - - - 2nd time

1A Darjeeling 7,000 19.10.198729.03.1994 01.04.1994 01.04.2000 1st time2 Kalimpong 5,308 25.03.199527.09.2001 01.10.2001 01.10.2007 1st time3 Kurseong 2,500 01.01.2001 - - - 2nd time3A Kurseong 2,226 08.04.198827.12.1989 01.01.1990 01.01.1996 1st time4 Mirik 2,609 15.01.2004 28.12.200401.01.2005 01.01.2010 2nd time4A Mirik 2,500 03.03.199230.12.1996 01.01.1997 01.01.2003 1st time5 Siliguri 100,000 07.05.2002 - - - 2nd time5A Siliguri 85,000 22.09.1994 26.031997 01.04.1997 01.04.2003 1st time

District :- Dinajpur Uttar

1 Islampur 11754 09.09.200423.09.2005 1.10.2005 1.10.2010 2nd time1A Islampur 7,178 11.08.1993 26.06.1998 01.07.1998 01.07.2004 1st time

2 Kaliaganj 9,000 07.11.2002 - - 2nd time2A Kaliaganj 8,188 13.07.1989 29.10.1990 01.11.1990 01.10.1996 1st time3 Raiganj 8,916 11.07.1994 10.06.2004 01.07.2004 01.07.2009 1st time

4 Dalkhola 5000 07.06.2004 - - -New Ulb.

Notassessed

District :- Dinajpur Dakshin1 Balurghat 14,795 08.09.2003 08.06.2004 01.07.2004 01.07.2009 3rd time1A Balurghat 11,880 02.08.1994 27.06.1996 01.07.1996 01.07.2002 2nd time1B Balurghat 9,886 02.07.198728.06.1989 01.07.1989 01.07.1995 1st time2 Gangarampur 8,000 18.03.1994 31.03.2000 01.04.2000 01.04.2006 1st time

District :- Hooghly

1 Arambagh 10749 14.05.200225.03.2003 01.04.2003 01.04.2009 3rd time

1A Arambagh 8,819 14.07.199407.03.1997 01.04.1997

01.04.2003 2nd time

1B Arambagh 5,840 17.11.198729.06.1989 01.07.1989 01.07.1995 1st time2 Baidyabati 25,314 03.08.199921.03.2002 01.04.02 01.04.2008 2nd time2A Baidyabati 20,784 26.08.1992 29.03.1994 01.04.1994 01.04.2000 1st time3 Bansberia 12546 22.06.199920.12.2000 01.01.2001 01.01.2007 2nd time3A Bansberia 10725 23.07.1992 27.06.1994 01.07.1994 01.07.2000 1st time

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4 Bhadreswar 13,451 30.06.199929.12.2000 01.01.2001 01.01.2007 3rd time4A Bhadreswar 9,240 04.06.1993 27.06.1994 01.07.1994 01.07.2000 2nd time4B Bhadreswar 8,110 19.05.1987 28.06.1988 01.07.1988 01.07.1994 1st time5 Champdani 11,351 22.04.2002 29.09.2003 01.10.2003 01.10.2008 2nd time

5 Champdani 9,041 20.07.1992

20.12.199601.01.1997 01.01.2003 1st time

6 Chandannagore 40,000 30.08.2004 22.06.2006 01.07.2006 01.07.2011 3rd time

6A Chandannagore 30,092 03.09.1997

30.09.199901.10.1999 01.10.2005 2nd time

6B Chandannagore 20,366 24.06.1987 18.03.1989 01.04.1989 01.04.1995 1st time

7 Hooghly-Chinsurah

30,000 22.03.1988 29.06.1992 01.07.1992 01.07.1998 1st time

8 Konnagor 14,640 19.09.200129.09.200301.10.2003 01.10.2008 3rd time

8A Konnagor 11,498 19.11.1993 27.06.1996 01.07.1996 01.07.2002 2nd time8B Konnagor 8,963 12.10.198729.09.1988 01.10.1998 01.10.1994 1st time9 Rishra 15,075 26.09.200328.06.2004 01.07.2004 01.07.2009 3rd time

9A Rishra 12,398 11.07.1996

23.03.199801.04.1998 01.04.2004 2nd time

9B Rishra 9,803 22.06.1987 18.03.1989 01.04.1989 01.04.1995 1st time

10 Serampore 21,933 21.08.1987

24.09.199701.10.1997 01.10.2003 1st time

11 Tarakeswar 4,212 11.11.2002 29.12.2003 01.01.2004 01.01.2009 3rd time

11A Tarakeswar 3,629 05.09.1994 19.06.1997 01.07.1997 01.07.2003 2nd time11B Tarakeswar 3,629 13.10.1987 29.03.1989 01.04.1989 01.04.1995 1st time

12 Uttarpara-Kotrung

25,210 30.01.1996

23.12.199801.01.1999 01.01.2005 2nd time

12A Uttarpara-Kotrung

14,672 21.09.1987 28.06.1990 01.07.1990 01.07.1996 1st time

District :- Howrah

1 Bally 23,227 05.12.01 19.09.200301.10.2003 01.10.2008 2nd time1A Bally 17,931 14.10.199217.09.1996 01.10.1996 01.10.2002 1st time2 Howrah - - - - - CANCELLED

2(a) Ward No.27-30

3,185 12.04.1985 20.09.1988 01.10.1988 01.10.19961st time.

Part)

2(b) Ward No. 1& 2

3,131 23.04.1987 25.09.1990 01.10.1990 01.10.19961st time.

Part)3 Uluberia 35,000 21.02.200225.09.2006 01.10.2006 01.10.2011 2nd time3A Uluberia 30,597 04.12.199230.09.1996 01.10.1996 01.10.2002 1st time

District :- Jalpaiguri1 Alipurdwar 15,371 22.05.1996 28.06.2000 01.07.2000 01.07.2006 1st time

2 Dhupguri 4,000 04.11.2003 - - -New Ulb.

Notassessed

3 Jalpaiguri 22,347 22.01.2003 28.06.2005 01.07.2005 01.10.2010 2nd time3A Jalpaiguri 17,641 27.07.1994 13.06.1997 01.07.1997 01.07.2003 1st time

4 Mal 5,469 04.06.1991 25.06.200301.07.2003 01.07.2009New

Ulb.1sttime.

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District :- Kolkata

1Kolkata Mpl.Corpn.

Notassessed

District :- Malda

1 English Bazar 25,672 23.07.1997 30.09.2002 01.10.2002 01.10.2008 2nd time

1A English Bazar 18,947 07.04.198927.03.1992 01.04.1992 01.04.1998 1st time2 Old Malda 14985 22.08.2000 30.12.2002 01.01.2003 01.07.2009 2nd time2A Old Malda 3287 28.10.199229.03.1994 01.04.1994 01.04.2000 1st time

District :- Midnapore(E)

1 Contai 5,000 10.10.2003 - - - 1st time

2 Egra 6,734 05.10.199429.06.200101.07.2001 01.07.2007 1st time3 Haldia 25,578 18.03.200528.06.2006 01.07.2006 01.07.2011 3rd time3A Haldia 22,299 24.07.199729.12.1999 01.01.2000 01.01.2006 2nd time3B Haldia 13,230 30.03.1986 - 01.04.1991 01.04.1997 1st time4 Panskura 9123 19.05.2003 26.03.1991 - 1st time5 Tamluk 8,293 19.07.200120.12.2002 01.01.2003 01.01.2009 2nd time5A Tamluk 8,043 04.12.199217.06.1996 01.07.1996 01.07.2002 1st time

Statement of District-wise Publication of Valuation lists indifferent ULBs in the State

Sl.No

Name of theMunicipality

No. ofHoldings

Date of Govt.Notificationu/s 9(1) ofWBVB Act

Date ofGovt.

Notificationu/s 9(2) ofWBVB Act

Date of Effect Next Due Remarks

District :- Midnapore(W)1 Chandrakona 8,916 27.07.2001 25.03.2003 01.04.2003 01.04.20092nd time1A Chandrakona 7,536 27.12.1988 29.03.1994 01.04.1994 01.04.2000 1st time

2 Ghatal 8,765 22.10.2003 2nd time2A Ghatal 7,103 22.03.199330.12.1996 01.01.1997 01.01.2003 1st time3 Jhargram 12516 22.06.1999 28.06.2002 01.07.02 01.07.20082nd time3A Jhargram 9232 12.08.1987 30.12.1992 01.01.2003 01.01.2009 1st time4 Kharagpur 23,838 28.10.1997 31.12.2001 01.01.2002 01.01.20082nd time5 Kharar 3,877 21.03.200226.06.2003 01.07.2003 01.07.20092nd time5A Kharar 3,539 19.11.198717.06.1996 01.07.1996 01.07.2003 1st time6 Khirpai 3,606 26.12.1998 21.03.2002 01.04.2002 01.04.20082nd time6A Khirpai 2,500 12.06.198731.03.1993 01.04.1993 01.04.1999 1st time7 Midnapore 20,506 14.07.1995 29.12.2000 01.01.2001 01.01.2007 1st time8 Ramjibanpur 4,936 21.05.2002 31.03.2003 01.04.2003 01.04.20092nd time8A Ramjibanpur 4,189 17.11.1987 12.03.1997 01.04.1997 01.04.2003 1st time

District :- Murshidabad

1 Beharampore 26,214 10.07.2000 22.03.2002 01.04.2002 01.04.20082nd time

1A Beharampore 21,746 21.08.1987 27.09.1995 01.10.1995 01.10.2001 1st time2 Beldanga 6,922 03.01.02 29.09.2003 01.10.2003 01.10.20082nd time2A Beldanga 5,304 07.12.1989 17.06.1996 01.07.1996 01.07.2002 1st time3 Dhulian 4,546 31.08.199210.06.2004 01.07.2004 01.07.2009 1st time4 Jangipur 7,231 03.11.2003 26.06.2006 01.07.2006 01.07.20112nd time4A Jangipur 5,500 19.10.1987 29.06.1999 01.07.1999 01.07.2005 1st time

5 Jiaganj-Azimganj

9820 12.03.200228.06.2004 01.07.2004 01.07.20092nd time

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5AJiaganj-Azimganj

8000 18.12.199226.12.1995 01.01.1996 01.01.2002 1st time

6 Kandi 9,210 04.11.199329.06.1998 01.07.1998 01.07.2004 1st time

7 Murshidabad - 14.08.2003 - - - Not

assessed

District :- Nadia

1 Birnagar 8213 21.07.2003 3rd time1A Birnagar 7,104 03.06.199305.12.1996 01.01.1997 01.01.20032nd time1B Birnagar 5,511 05.03.1987 28.06.1988 01.07.1988 01.07.1994 1st time2 Chakdah 21,472 23.12.2003 07.06.2005 01.07.2005 01.07.20103rd time2A Chakdah 18,148 22.06.1999 22.06.1999 01.07.1999 01.07.20052nd time2B Chakdah 13,610 29.03.1990 29.03.1990 01.04.1990 01.04.1996 1st time3 Cooper's camp 4,134 27.09.01 27.09.01 01.10.2001 01.10.2007 1st time4 Gayeshpur 11,626 12.09.2003 12.09.2003 01.10.2003 01.10.20083rd time4A Gayeshpur 10,109 21.03.1997 21.03.1997 01.04.1997 01.04.20032nd time4B Gayeshpur 7,970 29.03.1989 29.03.1989 01.04.1989 01.04.1995 1st time5 Kalyani 17,275 29.06.2005 29.06.2005 01.07.2005 10.07.20102nd time

5A Kalyani 10,094 22.03.1988 29.03.1994 01.04.1994 01.04.2000 1st time6 Krishnagar 11,000 27.03.2001 31.03.2000 01.04.2000 01.04.20062nd time

7 Nabadwip 21,220 02.04.2002 27.09.2004 01.10.2004 01.10.20092nd time7A Nabadwip 18,771 11.08.1993 06.01.1997 01.04.1997 01.04.2003 1st time8 Ranaghat 14,324 27.09.2002 13.03.2007 01.04.2007 01.04.20122nd time8A Ranaghat 12,865 04.12.1992 17.09.1996 01.10.1996 01.10.2002 1st time9 Santipur 30,000 24.07.2002 25.09.2006 01.10.2006 01.10.20112nd time9A Santipur 24,837 14.10.1992 30.12.1996 01.01.1997 01.01.2003 1st time10 Taherpur - 20.12.2002 2nd time10ATaherpur 5,205 24.11.1994 22.09.1997 01.10.1997 01.10.2003 1st time

District :- Purulia

1 Jhalda 2500 27.01.1999 2nd time1A Jhalda 2000 27.27.198731.03.1993 01.04.1993 01.04.1999 1st time

2 Purulia 22976 11.10.200126.09.2003 01.10.2003 01.10.20083rd time2A Purulia 18315 07.10.1994 22.09.1997 01.10.1997 01.10.20032nd time2B Purulia 13,251 30.04.1988 30.09.1989 01.10.1989 01.10.1995 1st time3 Raghunathpur 4,546 28.02.2002 25.06.2003 01.07.2003 01.07.20093rd time3A Raghunathpur 4,097 05.10.199413.06.1997 01.07.1997 01.07.20032nd time3B Raghunathpur 3,641 01.10.198830.09.1989 01.10.1989 01.10.1995 1st time

District :- 24 Parganas North

1AshoknagarKalyangar

27856 28.12.2004 25.09.2006 01.10.2006 01.10.20113rd time

1AAshoknagarKalyangar 23,548 10.09.199623.12.1998 01.01.1999 01.01.20052nd time

1BAshoknagarKalyangar

18,398 03.10.198828.12.1990 01.01.1991 01.01.1997 1st time

2 Baduria 8,150 09.08.199622.03.2001 01.04.2001 01.04.2007 1st time3 Baranagar 34,541 21.08.2001 27.09.2004 01.10.2004 01.10.20092nd time3A Baranagar 27,960 10.07.1992 17.06.1996 01.07.1996 01.07.2002 1st time4 Barasat 35,000 06.08.2002 2nd time

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4A Barasat(Part) 22,000 04.12.1992 24.09.1996 01.10.1996 01.10.2002 Part

assessed

5 Barrackpore 21,222 21.07.1999 26.12.2002 01.01.2003 01.01.2009 2ndtime

5A Barrackpore 16,408 03.03.1992 29.03.1994 01.04.1994 01.04.2000 1st time6 Basirhat 20,077 06.01.1999 08.06.2004 01.07.2004 01.07.2009 1st time7 Bhatpara 42,986 11.07.1997 29.06.2001 01.07.2001 01.07.20072nd time7A Bhatpara 19,000 19.05.1988 30.12.1991 01.01.1992 01.01.1998 1st time

8 Bidhannagar 20,600 06.12.1989 29.06.1998 01.07.1998 01.07.2004 1st time

9 Bongaon - - -

-Not

assessed10 Dum Dum 17,000 21.12.1998 29.06.2001 01.07.2001 01.07.20072nd time10ADum Dum 3,500 27.10.198828.12.1990 01.01.1991 01.01.1997 1st time

11 Gobardanga 14,317 19.05.2000 08.06.2004 01.07.2004 01.07.2009 1st time12 Garulia 11,213 18.02.2004 2nd time12AGarulia 9,348 26.02.199323.09.1998 01.10.1998 01.10.2004 1st time13 Habra 27,890 03.09.2004 22.06.2006 01.07.2006 01.07.20113rd time

13AHabra 24,800 28.06.199628.06.1999 01.07.1999 01.07.20052nd time13BHabra 17,368 27.10.198828.12.1990 01.01.1990 01.01.1996 1st time14 Halishahar 21,234 21.02.2005 3rd time14AHalishahar 16,357 22.09.1998 30.09.1999 01.10.1999 01.10.20052nd time14BHalishahar 12,246 20.07.1992 29.06.199301`.07.199301.07.1999 1st time15 Halishahar 33,995 17.11.1998 21.03.2002 01.04.2002 01.04.20082nd time15AHalishahar 25,506 07.08.1992 29.03.1994 01.04.1994 01.04.2000 1st time16 Kanchrapara 10,037 03.01.2002 19.09.2003 01.10.2003 01.10.20082nd time16AKanchrapara 8,623 02.09.1992 18.09.1996 01.10.1996 01.10.2002 1st time17 Khardah 17,682 09.09.2002 16.12.2003 01.01.2004 01.01.20093rd time17AKhardah 14,256 27.07.1994 19.06.1997 01.07.1997 01.07.20032nd time

17BKhardah 10,387 23.06.1987 23.06.1989 01.07.1989 01.07.1995 1st time`18Madhyamgram 25,000 04.02.199420.12.1996 01.01.1997 01.01.2003 1st time19 Naihati 20077 23.07.1997 26.06.2003 01.07.2003 01.07.2009 1st time

20NewBarrackpore

14,317 20.07.2001 31.03.2003 01.04.2003 01.04.20093rd time

20ANewBarrackpore

11,849 27.09.1993 27.06.1996 01.07.1996 01.07.20022nd time

20BNewBarrackpore

8,834 12.08.198729.09.1988 01.10.1988 01.10.1994 1st time

21NorthBarrackpore

25,000 30.08.2004 3rd time

21ANorth

Barrackpore 21,898 24.09.1996 25.03.1999 01.04.1999 01.04.20052nd time

21BNorthBarrackpore

13,524 19.10.198721.06.1989 01.07.1989 01.07.1995 1st time

22North DumDum

46,104 25.02.200029.09.2002 01.10.2002 01.04.20082nd time

22ANorth DumDum

31,163 30.09.199229.03.1994 01.04.1994 01.04.2000 1st time

23 Titagarh 4,361 20.12.199620.12.2000 01.01.2001 01.01.20072nd time

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23ATitagarh 3,714 13.07.1987 30.09.1991 01.10.1991 01.10.1997 1st time24 Panihati 68,233 14.09.2000 29.12.2003 01.01.2004 01.01.20092nd time24APanihati 55,640 04.04.1994 31.07.1996 01.08.1996 01.08.2002 1st time

25Rajarhat-Gopalpur

52,616 20.09.199603.06.2005 01.07.2005 01.07.2010 1st time

26South DumDum 49,049 31.12.199228.06.2000 01.07.2000 01.07.2006 1st time

27 Taki 9,115 06.02.02 22.12.2003 01.01.2004 01.01.2009 1st time

District :- 24 Parganas South1 Baruipur 9876 20.12.2002 2nd time1A Baruipur 7,000 11.08.1993 13.06.1997 01.07.1997 01.07.2003 1st time2 Budge budge 8,973 15.10.1998 28.06.2000 01.07.2000 01.07.20062nd time2A Budge budge 7,897 01.09.1992 29.12.1993 01.01.1994 01.01.2000 1st time

3DiamondHarbour

8,654 18.04.200221.09.2006 01.10.2006 01.10.20112nd time

3ADiamondHarbour

5,000 27.04.199426.06.1997 01.07.1997 01.07.2003 1st time

4 Jaynagar-Mazilpur

5,610 19.01.1998 27.03.01 01.04.2001 01.04.2007 1st time

5 Maheshtala 91,564 27.09.2004 2nd time5A Maheshtala 85,283 01.03.1994 31.03.2000 01.04.2000 01.04.2006 1st time6 Pujali 5042 24.11.199431.12.2001 01.01.2002 01.01.2008 1st time

7RajpurSonarpur

89000 22.05.01 1st time

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Property valuation by casual employees illegal: Kolkata HC

Updated on Friday, March 19, 2010, 21:07 IST Tags:Property, valuation, casual employee, illegal, 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.

Justice Soumitra Pal set aside the valuation list of Burdwan Municipality in accordance with a Supreme Court

Annexure-3(k)

Cumulative Demand Assessment by West Bengal Valuation Board

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judgement, 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.

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, which challenged the property valuation by the

municipality, submitted before Justice Pal that data collection for evaluation was done by casual employees in most

municipalities in West Bengal.

There are 121 municipalities and six municipal corporations in West Bengal.

The West Bengal Valuation Board Act 1978 had earlier provided that before preparation of a final valuation list,

there has to be a draft valuation list. After the tax payers made their comment on the draft valuation, then only thefinal list was to be published and then again, there was provision for review of the final list.

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