Foreword

I am delighted to note that commensurate to our vision statement of giving an efficient, effective, transparent and quality service to the citizens, the Licence Department has prepared this book which has been aptly named “Trade Licence Demystified”. Our legacy of obfuscated procedures, mystified modalities of fixation of rates and thereby creating an atmosphere where the common citizens faced harassment. Our continuous endeavour is to have a paradigmatic shift in Corporation tax-payers interface by introducing simple procedures. It is imperative that any tax structure should be simplified and comprehendible by a man of ordinary prudence. Mitigation of bureaucratic procedures would encourage citizens to be more and more tax compliant and it has been our motto to reduce the rate and widen the net. Keeping in conformity with the said motto, we have this year reduced the trade licence rates and over the past few years have simplified the procedures and has tried to put in place an objective tax structure.

I hope this book shall pave the way to lift the veil of secrecy and obfuscation in the entire Trade Licence Department. We always assure the citizens of providing best of our services and we stand by our commitments to give an effective, efficient and transparent administration.

Subrata Mukherjee

(Mayor of Kolkata)

Swapan Samaddar THE KOLKATA MUNICIPAL CORPORATION

Member, 5, S.N.BANERJEE ROAD, KOLKATA – 700013

MAYOR-IN-COUNCIL

Message

We are pleased to know that the new formatted trade licence schedule is being issued. Over the years there has been an increased demand for newer, advanced and an up-to-date schedule.

In keeping with these demands and the proactive-ness of the Corporation’s departments, we are now ready with the new schedule. The task for bringing out this schedule has not been an easy one. The various departments and the personnel concerned have put in a painstaking effort to make this possible. It is one more example of KMC’s initiative bearing the desired result.

We do hope that this schedule would provide an impetus to the trading community within Kolkata. Our unstinted and never-ending support to the citizens of the city drives us to reach for higher goals in all our endeavours.

Member, Mayor-in-Council (Licence)

Preface

Over the years, it has always been the endeavour of the Kolkata Municipal Corporation to provide value-added services to the citizens of this city. We have been constantly upgrading the facilities we offer in such a way that the common man can also comprehend the same. It is in this context that we are introducing a number of practical and customer-friendly measures in one of the most important departments within the Corporation - that of the Licence Department.

For the first time within the annals of the Licence Department, the process of computation of licence for any particular trade has been simplified to a large extent. The reason for this being that even a common man of ordinary prudence can comprehend himself the process of computation of demands for issuance of any new C.E.S as well as for its renewal without any external assistance. It has been felt by us that any person should be able to easily comprehend the assessed demands for new C.E.S/renewal that the whole licensing system which includes issuance of new licences, renewals, etc. as introduced in the budget schedule of 2004-05 should meet the aspirations and expectations of the business community as well as the small traders of Kolkata.

There has also been a demand for the pruning of unnecessary schedules and it is keeping this in mind that we have slashed the schedules of over 700 traders to 167. Traders having similar characteristics have been clubbed together to simplify the whole process. Schedules have been streamlined and the past tendency of charging different rates for a same or identical nature of trade at different offices of KMC is avoided. New trades, which have sprung up, have also been included in the schedules for the first time.

Inherent anomalies as evident in the method of assessing charges U/S 419, 421, 435 and P.F.A on the basis of rent have been removed with the introduction of charges being assessed on the basis of area which is a new concept in this year's schedule. The rates for this year have been rationalized after we have received the views of different sections of traders. We sincerely hope that all traders will enlist their trades voluntarily to avoid prosecution U/S 580 & 620 of the KMC Act of 1980.

We do believe that these steps will go a long way in simplifying the processes involved and the grievances of the traders will be met to a large extent. We look forward to a constant feedback from all of you to ensure that the systems are in place for us to serve you better.

Municipal Commissioner

Contents

v  Introduction

v  Procedure for obtaining C.E (Trade Licence)

v  Scheme of Green Channel

v  List of trades under Red Category

v  Requirements for issuance & renewal of C.E (Trade Licence)

v  Specific requirements for some specific trades

v  Procedure for issuing C.E (Trade Licence) under Green Channel

v  Circular regarding Waiver scheme

v  Procedure for effecting any correction/change

v  Prescribed format for changes

v  Proforma of Declaration in case Assessee No. of Trading Premises not found

v  Proforma of Declaration for Transport Agents (with vehicles)

v  Proforma of Declaration to be made by Transport Agent (without vehicles)

v  Proforma of Declaration to be made by Traveling Agent

v  Proforma of Declaration for issuance of C.E(Trade Licence) under Green Channel

v  Prescribed format for information to other departments

v  Key & Notes for the Schedule of fees and charges for 2004-2005

v  Schedule of Fees and Charges for 2004-2005

v  Table 1 (u/s 419 & 435), Table 2 (u/s 421), Table 3 (P.F.A.)

v  Dog Licence (u/s 521)

v  Tax on Cart, Tax on Carriage, Misc.Fee

v  List of Professionals, List of Workshops/Factory

v  List of Sellers (Food/Non-food)


CERTIFICATE OF ENLISTMENT (TRADE LICENCE)

Introduction

Every person engaged or intending to be engaged in any profession, trade or calling in Kolkata Municipal Corporation area shall obtain a Certificate of Enlistment (Trade Licence) and get the same renewed annually. Primarily the C.E. attracts section 199 of the K.M.C Act 1980. However, in addition to that Certificate of Enlistment (Trade Licence) also attracts the following allied sections of the K.M.C.Act1980 as applicable in the schedule.

Sl.No. / Sections / Details of the Sections
1 / 238 (2) / Water Supply Charges
2 / 307 / Drainage & Sewerage Charges
3 / 333 / Charges toward Removal of Solid Waste
4 / 355 (2) / Fees for closure of Public Streets for parking. This is newly introduced in this year for issuing C.E. to mobile business establishment (on automobile – food & non-food)
5 / 419 / Permission for opening power-driven factory (chargeable once for all, i.e. in the year of starting only)
6 / 421 / Permission for starting/opening an Eating House (or any establishment dealing with food products), (chargeable once for all, i.e. in the year of starting only)
7 / 435 / Fees for use of premises for non-residential purpose
8 / 436 / Licence Fee for Private Market
9 / 440 / Licence Fee for sale of fish, flesh or poultry items
10 / 519 / Fees for keeping animals, birds etc.
11 / 521 / Fees for registration of Pet Dogs
12 / 371 / Fees for Pardah (projected part) depending upon the class(width) of the street
13 / P.F.A : Fees for P.F.A applicable to any trade dealing in food
14 / Processing Fee : A Processing Fee is charged for process of C.E.(Trade Licence)

If a trader fails to renew his C.E. (Trade Licence), he may be prosecuted in the court of M.M (Municipal Magistrate).

PROCEDURE FOR OBTAINING C.E (Trade Licence)

Trader intending to obtain a C.E. has to apply in the application form, which may be obtained from any counter of Licence Department on payment of Rs.5/-.

Licence may be obtained from:-

(i)  Bailiffs performing duties in the wards (Manual)

(ii)  Counter of K.M.C. offices as mentioned below(Computerised)

Ward No. / Address / %
001 to 009 / 10 Barrackpore Trunk Road
Cossipore (2nd Floor)
Kolkata 700 002 / 2528-9450
010 to 035 and 038 & 039 / 79 Bidhan Sarani
Hatibagan Crossing (2nd Floor)
Kolkata 700 006 / 2530-2419
036 & 037 and 040 to 067 / 5 S.N.Banerjee Road
CMO Building (Ground Floor)
Kolkata 700 013 / 2286-1000 (Ext.2404)
068 to 100 / 212 Rashbehari Avenue
Gariahat KMC Market (3rd Floor)
Kolkata 700 019 / 2440-3925
101 & 102 and 110 to 114 / 66 Briji Road
Garia (2nd Floor)
Kolkata 700 084 / 2430-6054
103 to 109 / Santoshpur KMC Market Complex
2nd Floor
Kolkata 700 075 / 2416-2263
115 to 132 / 3 S.N.Roy Road
KMC Market Complex (2nd Floor)
Kolkata 700 038 / 2458-2449
133 to 141 / E-3 Circular Garden Reach Road
Kolkata 700 024 / 2469-6049

Since 2003-2004, K.M.C. has introduced a new scheme for obtaining Licence within a day under Green Channel.

At the time of issuing licence under Green Channel:

Þ  No inspection is made.

Þ  Inspection is made after issuance of the C.E(Trade Licence).

Þ  At the time of inspection, if it is found any wrong or false information supplied in the application or in any of the supporting documents enclosed, the C.E. (Trade Licence) will summarily be cancelled and penal measures will be taken.

Þ  The applicant is required to submit a declaration in plain paper as per annexed proforma along with the APPLICATION FORM.

N.B. Under this scheme of Green Channel, the applicant is required to pay the fees/charges in cash/ by Bank Draft/Pay Order only (Payment by Cheque is not allowed).

Trades under Green Category are those, which are outside the purview of Red Category of trades (33 nos. trades which are appended below).

* LIST OF TRADES UNDER RED CATEGORY *

1.  Pathological centre with Laboratory

2.  Baker & Confectioner

3.  Boarding/Lodging/Guesthouse keeper (without food)

4.  Boarding/Lodging/Guesthouse keeper (with food & non-A.C)

5.  Boarding/Lodging/Guesthouse keeper (with food & with A.C)

6.  Repairer of Automobiles (Lorry/Bus/Car/Auto/Motor Cycle/Scooter etc.)

7.  Dying of Cloth & Yarn

8.  Café

9.  Casting of Metals

10.  Company’s factory

11.  Eating House

12.  Fast Food Centre

13.  Fish/Meat/Fowl Seller

14.  Hotel Keeper

15.  Garage (with service unit)

16.  Garage (with Spray-painting)

17.  Health Resort

18.  Licenced country liquor vendor

19.  Licenced Foreign liquor vendor

20.  Ganja/Opium etc. seller.

21.  Manufacture of country liquor

22.  Restaurant (with/without A.C)

23.  Snacks Bar

24.  Sweetmeat shop (with workshop)/Sweetmeat workshop

25.  Owner of Video Games Parlor

26.  Wine Merchant

27.  Wine seller (with Bar)

28.  Wine seller (without Bar)

29.  Mobile Outlet (Food/Non-Food)

30.  Leisureplex/Multiplex

31.  Private Hospital/Nursing Home

32.  Workshop/Factory (Above 500 Sq.Ft)

33.  Petrol Pump; Seller/Maker of Inflammable/Explosive Article

For the above mentioned Trades under Red Channel, the C.E(Trade Licence) would be issued after subsequent inspection.

REQUIREMENTS FOR ISSUANCE & RENWAL OF C.E (TRADE LICENCE)

GENERAL REQUIREMENTS (IRRESPECTIVE OF ANY TRADE):

A.  Properly & neatly prescribed Application Form with Signature, Date, Seal, and Name/s of Proprietor /Partner (S) /Director (S)/Karta/Manager;

B.  Photocopy of current rent receipt / challan from rent control (for tenants) or current K.M.C Property Tax Receipt /Bill (for owner of the trading premises);

C.  In case of Rent –free trading spaces, Current consent letter in original, mentioning the area along with Current Rent Receipt / Receipts from Rent Control or Current K.M.C Property Tax Receipt/ Bill of the Consenter .

D.  For trading spaces in any (1) Govt.Markets, (2) K M C Markets, & (3) Govt campus like campus of K.M.C, C. P. T., C.I .T. etc. C/E can be issued only in the name of actual tenant; no consent or sub-tenancy will be entertained in such cases; for trading space in Co-Op Housing Society the consent letter from Secretary of the Co-Op Society/Appropriate Authority is required.

E.  For trading spaces in Govt. Housing Estates, current clearance from Housing Estate Manager;

F.  For issuing new Professional Licences, documents confirming the profession.

G.  The trades which attract, Amusement Fees, Water Charges(I.C.I/Metered), Sewerage & Drainage Charges and Solid Waste Removal Charges separately, in addition, should be issued C.E(Trade Licence) under an information(in prescribed proforma) to the Concerned Department.

H.  Since 2003-2004 The K.M.C. introduced a new procedure for renewal of C.E.(Trade Licence) through Banks. In this system, demands for renewal for a year, are generated through Computer centrally for all the traders who have come under the purview of C.E (Trade Licence) up to 31st March of the previous year pertaining to the year for which demand for renewal are generated. Then the demands are sent to the traders directly Under Certificate of Posting. On the backside of the Demand, the names of the Banks and their designated branches are printed. The traders are required to deposit the amount mentioned in the demands to any of the branches they like. The demand, after payment, becomes the Certificate of Enlistment (Trade Licence) for the year. Under this system, the traders are not required to approach to any K.M.C office for the purpose of the renewal of their Trade Licence only except in case of Correction/Change of information (please see CMA’s circular no.1 of 2004-2005 dated 13/07/2004.

SPECIFIC REQUIREMENTS FOR SOME SPECIFIC TRADES:

1. For any trade related to (a) Liquor (Wine), (b) Ganja, (c) Bhang, (d) Opium, (e) Edible spirit, (f) Gun, (g) Gunpowder, (h) Ammunition, (i) Fire works, (j) mobile outlet (food/ non-food), (k) manufacturing of Toy Gun etc.

Clearance from Police (Permission)/ Application to Police for such permission/ necessary permission as regards excise, wherever applicable;