Kolkata Landrevenue Act, 2003 Complete Act - Bare Act

1st October, 2003

An Act to provide for securing the land-revenue within the jurisdiction of the Municipal Corporations of Kolkata and Howrah and other municipal areas under the Kolkata Metropolitan Development Authority as may be extended from time to time and in relation to matters connected therewith or incidental thereto. WHEREAS it is expedient that the land-revenue accruing due to the State of West Bengal within the jurisdiction of Municipal Corporations of Kolkata and Howrah and other municipal areas under the Kolkata Metropolitan Development Authority, as may be extended from time to time, be ascertained and collected in a summary manner; It is hereby enacted in the Fifty-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows :-

CHAPTER 1 Preliminary

Section 1 Short title, extent and commencement

(1) This Act may be called the Kolkata Land-revenue Act, 2003.

(2) It extends to the areas included within the limits of Kolkata Municipal Corporation, Howrah Municipal Corporation and municipal areas within the meaning of the West Bengal Municipal Act, 1993 (West Ben. Act XXII of 1993), which are falling within the jurisdiction of Kolkata Metropolitan Development Authority as may be extended from time to time.

(3) It shall come into force on such date1 as the State Government may, by notification in the Official Gazette, appoint.

Section 2 Definitions

In this Act, unless there is anything repugnant in the subject or context,-

(a) "certificate" means a certificate signed under the Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913); 1 Clause (aa) ins. by s. 2 of the Kolkata Land-revenue (Amendment) Act, 2003 (West Ben. Act XXXIII of 2003 (w.r.e.f. 1.10.2003).[(aa) "Chief Revenue Officer" means the Director of Land Records and Survey and Joint Land Reforms Commissioner, West Bengal;]

(b) "Collector" means Collector of Stamp Revenue, Kolkata or Collector of the districts of North 24-Parganas, South 24-Parganas, Nadia, Hoogly, Howrah and any other officer appointed by the State Government to discharge all or any of the functions of a Collector under this Act;

(c) "commercial purpose" means use of any plot of land or a part thereof for carrying out any trading, commercial or industrial activity;

(d) "Commissioner" means the Commissioner of the Presidency Division 320and Bardhaman Division;

(e) "high-rise building" means the multi-storyed building above five floors;

(f) "land" means any land used or purported to be used for residential, commercial or industrial purpose or for any other purpose whatsoever;

(g) "plot of land" means land or lands held by a raiyat and treated as a unit for assessment of revenue;

(h) "prescribed" means prescribed- by rules made by the State Government under this Act;

(i) "raiyat" means a person who holds land for commercial, residential or industrial purpose or for whatever purpose but does not include a lessee of Government land. Explanation.-For the purpose of this clause, "person" includes an individual, a firm, a company, an institution, or an association or body of individuals, whether incorporated or not;

(j) "revenue" means whatever is lawfully payable in money by a raiyat under the provisions of the Act in respect of any plot of land or part thereof held by him for a revenue year or a part thereof1;

(k) "Revenue Officer" means any officer whom the State Government may appoint by name or by virtue of his office to discharge any of the functions of a Revenue Officer in any area within the local limits of the Municipal Corporations of Kolkata and Howrah and other municipalities under the jurisdiction of Kolkata Metropolitan Development Authority;

(l) "revenue year" means the Bengali year commencing on the first day of Baisakh;

(m) "State Government" means the Government of the State of West Bengal;

(n) "vacant land" means land, not being land mainly used for the purpose of agriculture, within the local limits of Kolkata and Howrah Municipal Corporations and other municipalities under the jurisdiction of Kolkata Metropolitan Development Authority.

Section 3 Act to have overriding effect

The provisions of this Act shall have effect notwithstanding anything inconsistent therewith in any other law for the time being in force or in any judgement, decree or order of any court, tribunal or other authority or in any instrument having effect by virtue any law other than this Act or in any control, custom or usage to the contrary.

CHAPTER 2 Provisions as to Land-revenue

Section 4 Liability to pay revenue

(1) A raiyat shall be liable to pay revenue for his plot of land.

(2) Revenue shall be a first charge on the plot of land held by the raiyat.

Section 5 Determination of revenue

(1) Notwithstanding anything to the contrary contained in any judgement, decree or order of any court or tribunal, or in any other law for the time being in force, a raiyat shall, with effect from such date as the State Government may, by notification in the Official Gazette, specify, pay revenue for his land in the following rate, where such land is used-

(a) for the purpose of setting up any mill, factory, workshop or for other commercial purposes-rupees two hundred per 0.01 acre;

(b) for homestead or residential purpose-rupees forty five per 0.01 acre;

(c) for purpose of setting up any high-rise building meant to be used as residential or commercial establishment-rupees two hundred per 0.01 acre;

(d) for the purpose of setting up an institution of non-commercial nature- rupees forty five per 0.01 acre;

(e) for the purpose of setting up an institution of commercial nature- rupees two hundred per 0.01 acre;

(f) as parks, gardens or water-body on commercial basis-rupees two hundred per 0.01 acre;

(g) as vacant land on commercial basis-rupees two hundred per 0.01 acre; and

(h) as vacant land on non-commercial basis-rupees forty five per 0.01 acre:

Provided that in municipal areas outside the jurisdiction of the Municipal Corporations of Kolkata and Howrah, and Bidhannagar Municipality, the rate of revenue, payable by a raiyat for use of land in connection with any commercial purpose referred to in clauses (a), (c), (e), (f) and (g), shall be rupees one hundred and seventy-five per 0.01 acre and for non-commercial and residential purposes referred to in clauses (b), (d) and (h), the rate of revenue payable shall be rupees thirty-five per 0.01 acre :

Provided further that land-revenue at the above rate or at the existing rate, whichever is higher, shall be payable.

Explanation I.- For land other than land as defined in clauses (f) and (n) of section 2 of this Act, land-revenue shall be paid in terms of clause (a) of section 23 of the West Bengal Land Reforms Act, 1955 (West Ben. Act X of 1956). If due to change in use of such land creates land as defined under this Act, land- revenue shall be charged under the provisions of this Act.

Explanation II.-For the purpose of securing land-revenue, any area constituted by the State Government as a notified area under section 378 of the West Bengal Municipal Act, 1993 (West Ben. Act XXII of 1993), or any area in a newly-developing locality which has been specified by the State Government by notification in the Official Gazette, as a municipal area, shall be treated as a Municipality.

1 Explanation III added by s. 2 of the Kolkata Land-Revenue (Amendment) Act, 2006 (West Ben. Act XI of 2006). [Explanation III.-For the purpose of determination of land-revenue in respect of any land used for setting up of any mill, factory, workshop or for other commercial purposes, land-revenue for the portion of land which is not directly used for shops, offices, machine rooms, spaces for stacking and storages and godowns, parking spaces in pucca structures, ovens and kilns of such mill, factory, workshop shall be assessed at such rate as specified for vacant land on non-commercial basis in clause (h).]

(2) The rate of revenue, determined under sub-section (1), shall be increased at the rate of ten per centum after every five years.

Section 6 Exemption

Notwithstanding anything contained elsewhere in this Act, the following lands shall be exempted from the payment or revenue under this Act,-

(a) land owned by Central Government,2 [State Government and local bodies;]

1 Clause (aa) and (ab) subs, by s. 3(1) of the Kolkata Land-revenue (Amendment) Act, 2006 (West Ben. Act XI of 2006) for the existing clause (aa), which was earlier ins. by s. 3(2) of the Kolkata Land-revenue (Amendment) Act, 2003 (West Ben. Act XXXIII of 2003) (w.r.e.f. 1.10.2003) as under: " (aa) land held by any educational institution as the State Government may, by notification, specify;".[(aa) land held by any Government sponsored educational institution;

(ab) land held by such non-Government Organisation as the State Government may, by notification in the Official Gazette, specify, carrying out charitable purpose by way of making any non-commercial or non-profit earning activity;]

(b) land used as public roads, burial grounds, places of worship and burning ghat.

2 Explanation added by s. 3(2) of the Kolkata Land-revenue (Amendment) Act, 2006 (West Ben. Act XI of 2006).[Explanation.-For the purpose of this section, the expression "Government sponsored educational institution" means the educational institution which is established under any law of the State of West Bengal, or recognised by the State Government, and is being aided by the State Government.]

Section 7 Assessment and collection of revenue

(1) Notwithstanding anything contained in this Chapter, the Revenue Officer shall assess 1 Ins. by s. 4(1) (a) of the Kolkata Land-revenue (Amendment) Act, 2003 (West Ben. Act XXXII of 2003) (w.r.e.f. 1.10.2003).[or reasses] the revenue,-

(a) in case of a land situated within the local limits of the Kolkata Municipal Corporation or the Howrah Municipal Corporation, on the basis of holding register of such Corporation 2 Ins. by s. 4(1)(b), ibid (w.r.e.f. 1.10.2003).[or on the basis of return filed and self-assessment made by the raiyat under section 7A,] till the record-of-rights in respect of the interests of a raiyat are prepared and finally published under the provisions of the West Bengal Estates Acquisition Act, 1953 (West Ben. Act I of 1954), or the West Bengal Land Reforms Act, 1955, as the case may be;

(b) in case of a land situated within the local limits of the Bidhannager Municipality on the basis of municipal holding register or records of Urban Development Department, as are convenient, 3 Subs, by s. 4(1)(c) of the Kolkata Land-revenue (Amendment) Act, 2003 (West Ben. Act XXXIII of 2003) (w.r.e.f. 1.10.2003).[or on the basis of return filed and self-assessment made by the raiyat under section 7A,] till the record-of-rights in respect of the interests of a raiyat are prepared and finally published under the provisions of the West Bengal Estates Acquisition Act, 1953 or the West Bengal Land Reforms Act, 1955, as the case may be;

(c) in case of a land situated within the local limits of municipalites other than the Municipality referred to under clause (b), on the basis of the record-of-rights in respect of the interests of a raiyat prepared and finally published under the provisions of the West Bengal Estates Acquisition Act, 1953 or the West Bengal Land Reforms Act, 1955, as the case may be.

(2) The demand of revenue shall be fixed ward-wise on the basis of the assessment4 Ins. by s. 4(2)(a), ibid (w.r.e.f. 1.10.2003). [or reassessment] made by the Revenue Officer under sub-section (1) and notice shall be issued to the raiyat concerned to pay revenue with arrears, if any, within such date, and in such manner, as may be prescribed.

5 Proviso added by s. 4(2) (b) of the Kolkata Land-revenue (Amendment) Act, 2003 (West Ben. Act XXXIII of 2003) (w.r.e.f. 1.10.2003).[Provided that where the revenue paid by a raiyat on the basis of self- assessment under section 7A is more than the demand of revenue fixed by the Revenue Officer under this sub-section, the Revenue Officer shall repay or adjust the excess amount so paid, in the subsequent revenue year, in such manner as may be prescribed.]

(3) The collection of revenue shall be made in the manner as may be prescribed.

Section 7A Filing of return and self-assessment of revenue by raiyat

1 Section 7A ins. by s. 5, ibid (w.r.e.f. 1.10.2003).

(1) Every raiyat who holds a plot of land situated within the local limits of the Kolkata Municipal Corporation or the Howrah Municipal Corporation or the Bidhannagar Municipality and is liable to pay revenue shall, within such time as the State Government may, by notification, specify, furnish to the Revenue Officer concerned a return in respect of his plot of land containing such particulars, and in such manner, as may be prescribed.

(2) Whenever, as a result of any transfer effected by inheritance, sale, purchase, gift, exchange, surrender, settlement or by any other manner whatsoever, or as a result of partition, there is any change in the aggregate area of plot of land held by a raiyat to which this Act extends, such raiyat shall furnish to the Revenue Officer concerned a return in respect of his plot of land containing such particulars, within such time and in such manner, as may be prescribed.

(3) Every raiyat shall, at the time of filing return under sub-section (1) or subsection (2), as the case may be, pay revenue for his plot of land on the basis of self-assessment in such manner as may be prescribed.]

Section 8 Appeal

(1) Any person aggrieved by the assessment 1 Ins. by s. 6, ibid (w.r.e.f. 1.10.2003).[or reassessment] made by the Revenue Officer under sub-section (1) of section 7 as regards his plot of land or part thereof or any order made by him regarding fixation and alteration of revenue may, within thirty days from the date of such assessment 3[or reassessment] or order, as the case may be, prefer appeal before the Collector:

Provided that the Collector may transfer any appeal filed before him for disposal to any officer, subordinate to him, but senior in rank and position to the officer against whose order the appeal has been preferred. Every such appeal shall be dealt with from the stage at which it was so transferred and shall be disposed of in accordance with the manner as may be prescribed.

(2) Any person aggrieved by the order passed by the Collector in an appeal may, within three months from the date of passing of such order, prefer an appeal before the West Bengal Land Reforms and Tenancy Tribunal established under clause (a) of sub-section (1) of section 4 of the West Bengal Land Reforms and Tenancy Tribunal Act, 1997 (West Ben. Act XXV of 1997).

Section 9 Bar to jurisdiction of civil courts

No suit or other legal proceedings shall be instituted in any civil court in respect of the determination and collection of any revenue or the omission to determine and collect any revenue under this Chapter.

Section 10 Payment of revenue

(1) A raiyat shall pay revenue in such instalments, in such manner, and at such times, as may be prescribed.

(2) Payment of revenue shall be made at such place, and in such manner, as may be prescribed.

(3) Any instalment of revenue or part thereof which is not duly paid within the prescribed time shall be deemed to be an arrear.

Section 11 Raiyat to obtain receipt for making payment of revenue

Every raiyat shall, on making payment of revenue, be entitled to obtain forthwith a receipt in writing in the prescribed form for the amount paid by him, signed by the person authorised to make collection of revenue.

Section 12 Rebate on payment in time and interest on arrears

(1) Every raiyat who makes payment of revenue within the prescribed period shall be entitled to a rebate of five per centum of the amount of revenue paid.

(2) An arrear of revenue shall bear simple interest at the rate of six and quarter per centum per annum from the due date upto date of payment.

Section 13 Procedure for recovery of arrears of revenue

All arrears of revenue shall be deemed to be public demand payable to the Collector and shall, subject to such rules as may be made in this behalf, be recoverable under the Bengal Public Demands Recovery Act, 1913 (Ben. Act III of 1913).

CHAPTER 3 Management of Government khasmahal land and any other Government land

Section 14 Management of Government khasmahal and any other Government land

(1) All khasmahal lands, other Government lands, and interests therein belonging to the State Government shall, unless the State Government otherwise directs by the general or special order and subject to such rules as may be made by the State Government in this behalf,1 Subs, by s. 7(1) of the Kolkata Land-revenue (Amendment) Act, 2003 (West Ben. Act XXXIII of 2003) (w.r.e.f. 1.10.2003) for the words "be managed by the Collector of South 24- Parganas who is declared as Chief Revenue Officer for the purposes of this Act:".[be managed by the District Land and Land Reforms Officer in whose jurisdiction such land is situated :]

Provided that the State Government may entrust the management of such lands belonging to it in any area to such authority as may be prescribed and such authority shall, thereupon, manage the lands subject to the control of the State Government and in accordance with such rules as may be made in this behalf.

2 Sub-section (1 A) ins. by s. 7(2), ibid (w.r.e.f. 1.10.2003).[(1 A) Settlement of any khasmahal land or any other Government land for any period, may be made with any person or institution on such terms and conditions including periodical payments, with or without any premium being charged therefor, in such manner as may be prescribed.

Explanation.-For the purpose of this sub-section, "person" includes an individual, a firm, a company, an institution, or an association or body of individuals, whether incorporated or not.]

(2) The State Government may, while making rules under section 21, provide for establishment of any Government company or any co-operative society or any institution or authority or agency in the public interest for utilisation of any land.

CHAPTER 4 Miscellaneous

Section 15 Delegation of powers by the State Government

The State Government may, by notification in the Official Gazette, delegate any of its powers to be exercised, to any authority subordinate to its subject to such reservations as may be specified in the notification.

Section 15A Function of Chief Revenue Officer

1 Section 15A ins. by s. 8 of the Kolkata Land-revenue (Amendment) Act, 2003 (West Ben. Act XXXIII of 2003) (w.r.e.f. 1.10.2003).The Chief Revenue Officer shall be in charge for assessment, reassessment and collection of revenue as well as for monitoring the work related therewith and may, from time to time, issue necessary instruction, not inconsistent with the provisions of this Act and the rules made thereunder, for the purpose of assessment, reassessment and collection of revenue under this Act.]

Section 16 Revenue Officer to be a necessary party in all suits etc

Notwithstanding anything contained elsewhere in this Act or in any other law for the time being in force, the Revenue Officer, having jurisdiction in the area in which any land is situated, shall be necessary party to all suits of civil nature relating to any such land or portion thereof in which one of the parties to the suit is a member of any Scheduled Tribe and the other party is not a member of any Scheduled Tribe.

Section 17 Power to enter upon land to make survey etc

A Revenue Officer or any officer authorised by him, subject to any rules made under this Act, may at any time enter upon any land or in any building situated upon such land with such officers or persons as he considers necessary, and make a survey or take measurement thereof or do any other acts which he considers to be necessary for fixation of land-revenue.

Section 18 Power to compel production of records and documents and to enforce attendance of witness

Subject to the provisions of this Act and the rules made thereunder, any officer in dealing with proceedings under this Act shall exercise the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908), for the purpose of-

(a) summoning and enforcing attendance of any person and examining him on oath as a witness,

(b) requiring the discovery and production of any document or record,

(c) receiving evidence on affidavits,

(d) requisitioning any public record or copy thereof from any court or office,

(e) issuing commission for the examination or witnesses or document,

(f) enforcing or executing orders including an order for restoration of possession as if such orders were decrees of a civil court,

(g) remanding any case or proceedings to the officer from whose decree the appeal is preferred, and such officer shall record the substance of the evidence, if any, taken by him.

Section 19 Preparation of record-of-rights

Record-of-rights in the original jurisdiction of Kolkata as provided in Schedule I to the Kolkata Municipal Corporation Act, 1980 (West Ben. Act LIX of 1980), shall be prepared in terms of section 51 of the West Bengal Land Reforms Act, 1955 (West Ben. Act X of 1956), and the rules made thereunder.

Section 20 Protection of action taken under this Act

(1) No suit, prosecution or other legal proceeding shall lie against any person for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.

(2) No suit or other legal proceeding shall lie against State Government for any damage caused or likely to be caused for any injury suffered or likely to be suffered by virtue of any provisions of this Act or by anything in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.

Section 21 Power to make rules

(1) The State Government may, after previous publication, make rules for carrying out the purposes of this Act.

(2) The rules so made shall have effect as if they were incorporated in this Act.

Section 22 Repeal and savings

(1) The Calcutta Land Revenue Act, 1850 (Act XXIII of 1850), shall stand repealed with effect from such date as the State Government may, by notification in the Official Gazette, appoint.

(2) Notwithstanding such repeal, anything done or any action taken under the Calcutta Land Revenue Act, 1850, shall be deemed to have been validly done or taken under the provisions of this Act.