Section 114 in West Bengal Municipal Corporation Act, 2006
114. Exemption of holding used by educational institution.
- All educational institutions, other than the primary, secondary or higher secondary schools referred to in sub-section (2) of section 113, owned or sponsored by the Government, shall be exempted from property tax:Provided that the Corporation may impose a service charge, not exceeding five per cent. of the annual valuation of lands and buildings of such educational institutions, for providing civic services to such educational institutions.
