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Illustrative Case Study

Definition

Covered area

As per provision of NKDA Act, 2007, covered space means the total floor area including the thickness of the wall and includes the spaces of covered courtyard, gangway, garage, open garage, Verandah, common service area, balcony and such other places.

For interpretation of covered area for flats / apartments / apportioned units so far as property tax is concerned, the super built up area as mentioned in respective deed plus the garage area as mentioned in the deed (if any) to be considered as total covered area. However, if in the deed, the garage area is included within the super built up area, then super built up area is to be considered as the total covered area and the online self assessment form is to be filled up accordingly.

This is for further clarification the covered area as mentioned in deed (if any) are generally not same as the covered area defined in the act for computation of property tax.

Special projects

Residential Projects having any of the 5(five) in-campus facilities & amenities listed below will be considered as Special Projects.

  • a. Club or alike.
  • b. Swimming Pool.
  • c. Banquet Hall / Community Hall or alike.
  • d. Gymnasium or alike.
  • e. Restaurant / Cafeteria or alike
  • f. Department store or alike.
  • g. Spa / Message Parlour / Beauty Parlour or alike.
  • h. Creche or alike.
  • i. Sky walk or alike.
  • j. Tennis Court /Basket Ball/ Squash Court or alike.
  • k. 75% or above open space.

HIG / MIG / LIG residential units

a. Primarily any project conceived upon a land earmarked as HIG/ MIG/ LIG plot by WBHIDCO and / or so mentioned in the relevant master Plan / deed shall be considered as HIG / MIG / LIG project as applicable.

b. Any project conceived upon any “Bulk Plot” and developed and earmarked as HIG (which does not fall under any Special Project)/ MIG/ LIG housing projects by the developer concerned shall be considered as HIG/ MIG /LIG as the case may be.

c. In case neither of the above, for classification of HIG/ MIG/ LIG, the dimension in sq. ft. as mentioned in Notification No. 737-HI/1M-2/2007 (Pt.) dated 17th August, 2015 (as amended time to time) of Housing Department (L.A. Branch), Govt. of West Bengal to classify HIG / MIG/ LIG units will be followed.

  • (i) LIG: 500 Sq. Ft. to 700 Sq Ft.
  • (ii) MIG: 701 Sq. Ft. to 1100 Sq. Ft.
  • (iii) HIG: 1101 Sq. Ft and above

Case 1: Flat / Apartment/ Aportioned Unit:

Mr. Koushik owns a LIG residential flat and open car parking space (age of property is less than 10 yrs), located in Area Code–IIC (Identified Category of the Area-F), abutted by a road having width of 12 mtrs.. Covered area of flat and car parking space is X sq. ft. and Y sq. ft. respectively. Flat and parking space is used by Mr. Koushik himself.

On line filling up property details:
Sl. Property / portion of property description Category Covered Area (Sq. Ft.) Vacant Plot Area(Sq ft)** Age of the property Structure Use Occupancy
1 Flat Covered Area (building) X Less than 10 yrs LIG Residential unit Residential property Owner occupied
2 Car Parking Space Open Covered Area (building) Y   Less than 10 yrs Car parking space (open) Garage / car parking space -do-
** Fields will be active as per applicability

Case 2: Land Comprising Buiding (Where only covered space is taxable):

Ms. Madhabi Das owns a MIG residential building, the total plot area is X sq. ft. , as per sanctioned plan of NKDA, total permissible plinth area has been consumed. The plot is located in Area Code-IB (Identified Category of the Area-D), constructed in 2013, having G +3 storied building, abutted by 18 mtr. wide road. Other description of Building are as follows:

  1. Ground floor having a total covered area of A sq. ft. . out of which B sq. ft. has been given on lease to a medical store for running a medicine shop, remaining C sq. ft. is covered car parking space and used by Ms Madhabi.
  2. 1st floor having a covered area of D sq. ft. has been given on lease to Mr. Krishnendu as residential accommodation.
  3. 2nd & 3rd Floor having covered area of E & F each is being used by Ms. Madhabi Das, herself.

On line filling up property details:
Sl. Property/ portion of property  description Category Covered Area (Sq. Ft.) Vacant Plot Area(Sq ft)** Age of the property Structure Use Occupancy
1 Medical stores at ground floor Covered Area (building) B Less than 10 yrs MIG Residential Unit Mercantile retail more than 150 sq ft/ restaurant / restaurant with bar / petrol pump Rented/ not owner occupied
2 Car Parking Space (Covered) Covered Area (building) C   Less than 10 yrs Garrage / Car Parking space (covered) Garrage / Car Parking space Owner occupied
3 1st Floor Covered Area (building) D   Less than 10 yrs MIG Residential Unit Residential properties Rented/ not owner occupied
4 2nd & 3rd Floor Covered Area (building) E + F   Less than 10 yrs MIG Residential Unit Residential properties Owner occupied
** Fields will be active as per applicability

Case 3: Land Comprising Buiding (Where covered space & vacant land both are taxable):

Sri Rajesh Kumar owns a piece of land of MIG category ( as mentioned in the deed of conveyance) comprising a small building within Area Code IA/1 (Identified Category of the Area-C). The total area of the plot is X Sq Ft. His sanctioned plinth area /ground coverage allowed as per the approved building plan is A Sq ft. He did not consume the entire allowable ground coverage as per sanctioned plan & the ground coverage is less than 35%. He has only constructed a small one storey building on it with a ground coverage of B Sq Ft and the rest of the land is a garden. The whole property is more than 10 years old and is situated abutting a road measuring 25 ft in width. The building is used for the residential purpose of Sri Kumar himself.

On line filling up property details:
Sl. Property / portion of property description Category Covered Area ( Sq. Ft.)**

Vacant Plot Area

(Sq ft)**

 Age of the property** Structure** Use** Occupancy**
1 Residential space Covered Area (building) B Above 10 Years All MIG residential units Residential properties Owner occupied
2 Vacant land Other   X-B     Vacant land lying idle/Vacant land comprising under construction building  
** Fields will be active as per applicability

Case 4: Land Comprising Buiding With Roof Top Mobile Tower:

Mr Arjun Mondal owns a MIG residential building, the total plot area is X sq. ft. , as per sanctioned plan of NKDA, total permissible plinth area has been consumed. The plot is located in Area Code-IB (Identified Category of the Area-D), constructed in 2013, having G +3 storied building, abutted by 18 mtr. wide road. Other details are as follows:

  1. 1st, 2 and 3rd Floors have a covered area of A Sq ft each and is used for residential purposes for himself.
  2. Ground Floor has a covered car parking space of B Sq ft which is used for self use.
  3. On his terrace one telecom company has constructed a mobile tower 3 years back with foundation area of C Sq. ft and height of Y fts.

On line filling up property details:
Sl. Property/ portion of property  description Category Covered Area (Sq. Ft.) Vacant Plot Area(Sq ft)** Age of the property Structure Use Occupancy
1 Residential space Covered Area (building) A + A+ A Less than 10 yrs All MIG residential units Residential properties  Owner occupied
2 Car parking Covered Area (building) B   Less than 10 yrs Garage/Car Parking Space (Covered) Garage/Car Parking-Residential Owner occupied
3 Mobile tower Others C   Less than 10 Years All MIG residential units Communication towers ( Telecom, TV, Radio etc) Rented/ not owner occupied
** Fields will be active as per applicability

Case 5: Vacant Land / Land With Under Construction Buiding:

Mr Shantanu Chatterjee has a vacant plot / plot where building is under construction measuring X sq. ft., located in Area Code-IIIB (Identified Category of the Area-F), abutted by road having width of 35 mtr. principal use of plot is residential .

On line filling up property details:
Sl. Property / portion of property description Category Covered** Area ( Sq. Ft.)

Vacant Plot Area**

(Sq ft)

 Age of the property** Structure** Use Occupancy**
1 Vacant Plot Vacant Land / Under Construction Building   X     Vacant Land / Land with under Construction Building  
** Fields will be active as per applicability

Case 6: Commercial Space in a Mall:

Sri Ghanshyam Patodia is the owner of a boutique showroom with a covered area of A Sq.ft which is within a shopping mall which has a total covered area of B SqFt ( More than 4000 Sq. ft) and is located within Area Code IIC (Identified Category of the Area-F). He has given his showroom on rent. Both the show room and the mall are of age less than 10 years. The mall is abutted by a road whose width is 35 Mtrs.

On line filling up property details:
Sl. Property/ portion of property  description Category Covered Area ( Sq. Ft.)

Vacant Plot Area

(Sq ft)**

 Age of the property Structure Use Occupancy
1 Boutique Showroom Covered Area (building) A Less than 10 Years Non-residential/Commercial projects having covered space of 4000 Sq.Ft and above that includes any unit within such project irrespective of its individual area except the community markets constructed by NKDA or other Government Agencies Mall/Multiplex/Retail establishment within Mall (All) Rented/ not owner occupied