Assessment/Mutation

1.MUTATION

FEE

 

 U/S 121 OF W.B.M (F. & A.) RULES,1999

Realisation of Mutation Fees.

 

121. Before making amendment and
alteration of assessment list under clause (a) of sub-section (I) of section
113 read with section 116.

The Councillors shall realise  from the person who has succeeded by
transfer or otherwise to the ownership of a holding a mutation fee which shall
be-

 

1)In  the case of transfer by sale gift or
otherwise;

a)Rs.25/- where the
consideration money or the value of the property  as expressed in the instrument of transfer
does not exceed Rs.10000/-

b)Rs.50/- where such  consideration money or   such value
exceeds  Rs 10001 but does not  exceed Rs. 25000/-

c)Rs.100/-where such   consideration money or   such value
exceeds  Rs 25000 but does not
exceed Rs. 50000/-

d)Rs.200/-where such
consideration money or such value
exceeds Rs.50000/-

 

2) In the of inheritance

a) Rs. 10/- where the  annual value  of the holding exceeds Rs.200/- but does
not exceed Rs.500/-

b) Rs. 20/- where the  annual value  of the holding exceeds Rs.500/- but does
not exceed Rs.1000/-

c) Rs. 50/- where the  annual value  of the holding exceeds Rs.1000/-but does
not exceed Rs.5000/-

d) Rs. 100/- where such annual
value of the holding exceeds Rs.5000/-

 

Such Mutation Fees shall be
realised in Form 39

2.
SURCHARGE

 

U/S
117 OF W.B.M ACT,  1993

@0.5%
(half percent) of the present market value of the property whose deed of
transfer of ownership (Sale/Gift etc.) was executed on or before 31st
March, 2010 and in case of the property whose deed of transfer (sale/gift
etc.) was executed on or after 01.04.2010, Surcharge will be levied in that
case 1.00% (one percent) of the present market value of the property.

3.
ASSESSMENT

CERTIFICATE

Vacant Land – RS.100/-

Annual Valuation of Holding
Upto 2000-   RS.200/

Annual Valuation of Holding
from 2001 to 5000- RS. 400/-

Annual Valuation of Holding above
5000- RS. 600/-

4.
NOC FOR LAND CONVERSION

 

 RS. 500

5. AMALGA –  MATION FEE

Plots  abutting on the similar road will be allowed,
if found as per prevailing rule,  on
deposition of fees as given below:

 

Plot of Land Upto 5 Cottah —-RS
500/-

Plot of Land above 5 Cottah,
for each Cottah of Land— Rs.200/-

 

** Subject to revision as per decision of the Municipal Authority.