Background:
The Kolkata Municipal Corporation Act, 2016 governs the levy and collection of municipal taxes in Kolkata to generate revenue for civic administration and infrastructure. Property tax is the primary source of income for the Corporation and is used to fund essential services such as roads, sanitation, drainage, street lighting, and maintenance of public amenities. Timely payment of municipal taxes ensures smooth functioning of the municipal body and continued delivery of public services.
Applicability:
The tax payment provisions apply to all property owners and occupiers within the jurisdiction of the Kolkata Municipal Corporation. Taxes must be paid as per the schedule notified by the Corporation, generally on a half-yearly or annual basis, depending on the property classification. Liability arises from ownership, possession, or use of property, and non-payment may attract penalties or legal recovery proceedings.
Kolkata Municipal Tax Payment
Kolkata Municipal Tax Payment to be made annually
Penalties & Punishment
Non-payment or delay in payment of municipal tax can lead to:
Conclusion
Kolkata Municipal Tax payment is a statutory obligation for property holders, ensuring civic infrastructure and services are adequately maintained. Regular and timely payment promotes accountability, supports development initiatives, and prevents legal or financial consequences for the taxpayer.