I had bought a flat from a promoter in 2005 and registered it on March 31 that year. The promoter issued the possession letter the next month. But he is yet to obtain the completion certificate from the Calcutta Municipal Corporation. I also found out that there are some taxes due.

Neither sewerage connection nor water connection has been provided in the sanction plan.

a) What is the rule for mutation and from when do I have to pay corporation taxes?

b) Do I need to pay all taxes due?

c) What action can be taken against the promoter for not providing the completion certificate?

d) Can the CMC take any punitive action against flat owners?

e) Should the taxes be paid from the date of possession or the date of completion, whichever is later?

S.K. Bhattacharjee, Kasba

You cannot get the mutation done till all tax dues are cleared. Go through the sale agreement. It should clearly mention if any tax is due and who should pay.

Generally, the promoter/land owner pays all dues before the date of registration or issuance of possession letter, whichever is earlier. If the sale deed doesn’t mention anything, you will have to pay them along with the arrears.

There is no such rule that tax should be paid from the date of possession or date of completion, whichever is later.

What are the legal documents one must procure right from purchasing land in a municipal area till starting construction of a building on it? How do I find out the current valuation of a plot or a building?

Prasenjit Baidya, on email

You should get the title papers from the office of the registrar or sub-registrar to establish the ownership of the land you are going to buy. You should also get the related tax documents.

Then a building plan has to be made and sanctioned by the municipality. Make sure you keep the approved plan and all communication from the municipality and banks.

It is important to consult a lawyer, who will not only tell you what documents are to be obtained but also check if those are legally correct.

The stamp duty and registration rates fixed by the registrar are a common benchmark to assess valuation. For buildings, the valuation is done on a case-by-case basis.

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