| | | | | |

Ease of Doing Business / Citizen Centric Services

State Municipal Levies information pertaining to the rates and tariff levied

Rule	Sub-rule	Description	Fees (Rs.)	Special Condition	Corresponding Fees (Rs.)
4	3	Approval of building sites for construction or reconstruction of buildings other than huts
		i) for site plan up to 200 sq. meters of area	200.00	Maximum fees may be determined by the Board of Councillors.	1000.00
		ii) for every additional 100 sq. meters of areas or part thereof beyond the first 200 sq. meters	100.00	Maximum fees may be determined by the Board of Councillors.	500.00
24		Sanction of building plans
		I) Sanction fee
	1	A) For thatched buildings to be constructed with mud, mortar and brick in slum areas	200.00
		B) For Residential Buildings for own use
		i) For building work up to 30 sq. meters of total covered area in all floors	500.00	Maximum fees may be determined by the Board of Councillors.	2500.00
		ii) For every additional 10 sq. meters of covered area or part thereof beyond the first 30 sq. meters	75.00	Maximum fees may be determined by the Board of Councillors.	375.00
	2	C) Apartment Residential Building other than self use of the applicant			Double basic rate as stated under (B) above
		D) For Institutional Buildings, Assembly Buildings, Business Buildings and Mercantile Building			Six times the basic rate as stated under (B) above
		E) For Industrial Buildings, Storage Buildings and Hazardous Buildings			Eight times the basic rate as stated under (B) above
		F) For Charitable Institutional Building or Educational Building		The rate may be approved by the Board of Councillors.	Equal to or less than half the basic rate as stated under (B) above
	3	II) Development fee for any building whose Floor Area Ratio has been calculated on the basis of a means of access which is a National Highway, State Highway or any such access having width of 15 meters or more		The charges will be levied by the Board of Councillors.	Maximum 10% of the construction cost of the building
23	1	Renewal of sanction of building plans		The fee may be determined by the Chairman-in-Council.	Based on fees applicable for sanction of building plans
23	1	Revalidation of building plans		The fee may be determined by the ULB from time to time.	25%-50% of sanction for construction of building fee
24A	1	Incremental Floor Area Ratio (without using additional parking)			As per "Circle Rates" of the Inspector General (Registration) and as prescribed by the Finance Department, Government of West Bengal
25	1 & 5	Stacking for all plots except those with land area more than 2000 sq.m.		The rate may be specified for different categories of streets to be used for stacking, depositing building materials.	10%-50% of fee for sanction of the building construction per month
27		Refusal of sanction of a new building (other than a hut)	No charge
		Water supply connection (vide s. 231(2) of the West Bengal Municipal Act, 1993)		The charge may be determined by the Chairman-in-Council
		Connections with drainage or sewerage system (vide s. 258(d) of the West Bengal Municipal Act, 1993)		The State Government may make rules

Provisions for Salt Lake Township within Bidhannagar Municipal Area and Nabadiganta Industrial Township

Rule	Sub-rule	Description	Fees (Rs.)	Special Condition	Corresponding Fees (Rs.)
100	2	Permission for building work
		i) For residential plots	Rs. 3.50 per sq.ft. of total floor area covered
		ii) For commercial plots and co-operative buildings	Rs. 10.00 per sq.ft. of total floor area covered
97		Notice for alteration of the building			As specified in case of permission for building work
102		Sanction of part plan	Rs. 300.00 per floor per building
		Sanction of revised plan	Rs. 2.00 per sq. ft. of total floor area covered per building
		Renewal of sanction of building plans	Rs. 200.00 per floor per building
151	3	Sewerage and water supply connections		The charge may be estimated by the Authority
151	4	Temporary supply of water for construction purpose	Rs. 25.00 per month

[Note- As per West Bengal Municipal (Building) Rules, 2007 (Amended)]

Description	Fees (Rs.)	Special Condition	Corresponding Fees (Rs.)
Construction/erection of ground based or roof based mobile towers barring lattice tower or any kind of tower carrying high voltage electric power line (vide UD & MA Department order no. 894/MA/O/C-4/1M-31/2015 (Pt-IV) dated 19-10-2020)
i) For the ULBs within KMA area	2 lakh
ii) For the non-KMA ULBs	1.5 lakh
Restoration charges for cutting of municipal road/micro tunneling under the municipal road
i) For Municipal Corporation (vide UD & MA Department order no. 817/MA/O/C-4/1M-31/2015 (Pt-IV) dated 25-09-2020)		The charges is to be determined by the Municipal Corporation.
ii) Municipality/Notified Area Authority (vide UD & MA Department order no. 818/MA/O/C-4/1M-31/2015 (Pt-IV) dated 25-09-2020)		The charges is to be determined by the Municipality/Notified Area Authority.
iii) Penalty for failure of completion of work within the period stipulated in the application form (vide UD & MA Department order no. 817 & 818/MA/O/C-4/1M-31/2015 (Pt-IV) dated 25-09-2020)
a) For the first six months of delay			5% of the total charge for each month
b) For further delay			5% of the total charge for every six months

List of the rates of various taxes and fees

Sl No.	Name of the Subject Matter	Concerned Section of the Act	Rate of Taxes and Fees
01.	Property Tax of land and building in Municipal Area	Section 96 of the West Bengal Municipal Act/Section 108 of the West Bengal Corporation Act	Maximum 30% of the annual value of the land and building
02	Surcharge on Property Tax	Section 97 of the West Bengal Municipal Act/Section 109 of the West Bengal Corporation Act	Between 20% and 50% of the total amount of property tax
03	Levy of fees for congregations	Section 94 of the West Bengal Municipal Act/Section 102 of the West Bengal Corporation Act	BOC has power to fix up the rate (maximum Rs.2/- per person and Rs.10/- per vehicle)
04	Levy of fees on tourists	Section 94A of the West Bengal Municipal Act/Section 104 of the West Bengal Corporation Act	BOC has power to fix up the rate (maximum Rs.3/- per person and Rs.50/- per vehicle)
05	Levy of special conservancy charges	Section 95B of the West Bengal Municipal Act/Section 105 of the West Bengal Corporation Act	BOC has power to fix up the charges as per regulation.
06	License fees for giving permission for non-residential uses of the holdings	Section 201 of the West Bengal Municipal Act/Section 273 of the West Bengal Corporation Act	BOC has power to fix up the charges as per regulation (maximum Rs.500/- per month for each premises)
07	Levy of toll on roads and bridges	Section 139 of the West Bengal Municipal Act	BOC has power to fix up the rates with the sanction of State Government
08	Tax on carts and carriages	Section 128 of the West Bengal Municipal Act/Section 148 of the West Bengal Corporation Act	Maximum Rs.200/- per annum for registration of one year or Rs.100/- for six months for each cart/carriage
09	Fees on supply of water for non-domestic purpose	Section 226 of the West Bengal Municipal Act/Section 181 of the West Bengal Corporation Act	BOC has power to fix up the fees as per regulation.

[Note-As per West Bengal Municipal Act, 1993 and West Bengal Municipal Corporation Act, 2006]

List of Taxes and Fees of ULBs having population of not less than 500000 in accordance with the latest census

Bidhannagar Municipal Corporation
Kolkata Municipal Corporation
Howrah Municipal Corporation
Asansol Municipal Corporation
Durgapur Municipal Corporation
Siliguri Municipal Corporation
South Dum Dum Dum Municipality
Mahestala Municipality