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State of West Bengal - Section
Section 98 in West Bengal Municipal Act, 1993
98. Rebate for residential building.
[***] [Section 98 omitted by section 20 of the West Bengal Act 16 of 2002, w.e.f. 2.9.2002]| Prior to omission the Section 98 read as;98. Rebate for residential building.- Where a holding is used by the owner exclusively for his own residential purposes, a rebate, not exceeding 20 per cent of the property tax as determined under this Chapter, may be allowed by the Board of Councilors:Provided that the Board of Councilors may cause classification of building according to year of construction for the purpose of granting varying rates of rebate. |