Section 36D(9) in New Town, Kolkata Development Authority Act, 2007
(9)Notwithstanding anything contained in sub-section (2), the property tax on the-(a)land owned by or belonging to-(i)the Kolkata Metropolitan Development Authority constituted under the West Bengal Town and Country (Planning and Development) Act, 1979, (West Ben. Act XIII of 1979) or(ii)the West Bengal Infrastructure Development Corporation established under the West Bengal Infrastructure Development Corporation Act, 1974, (West Ben. Act XXV of 1974) or(iii)the West Bengal Housing Board constituted under the West Bengal Housing Board Act, 1972, (West Ben. Act XXXII) or(iv)such other statutory body as may be notified by the State Government in this behalf from time to time, for the purposes of development schemes in accordance with the published or approved plans but not put to such use,shall be ten per centum of the annual value of such land as determined under this Chapter;(b)land or building acquired, constructed, purchased or owned by the Government or any of the Statutory bodies mentioned in this sub-section for any Government approved scheme for the purpose of subsidized housing for person belonging to low income group or economically weaker section or industrial worker and comprising of tenements let out to such persons on a monthly rent, shall be six per centum of the annual value of such land or building determined under this Chapter;(c)land or building acquired, constructed, purchased or owned by the Government or any of the Statutory bodies mentioned in this sub-section for any other purpose, shall be at the rate determined under sub-section (2) of this section.