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[Cites 0, Cited by 0] [Section 172(1)] [Section 172] [Entire Act]

State of West Bengal - Subsection

Section 172(1)(b) in Kolkata Municipal Corporation Act, 1980

(b)the Mayor-in-Council may exempt from the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .]—
(i)any land or building the annual value of which does not exceed [two thousand rupees] [Substituted 'five 'hundred rupees' by Act No. 32 of 2017, dated 15.9.2017] :