Section 215(1) in Kolkata Municipal Corporation Act, 1980
(1)Save as otherwise provided in this Act any tax levied under this Act shall be payable on such dates, in such number of instalments and in such manner as may be prescribed.[Provided that if, on the coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, there is any increase in the amount of property tax which was being paid or was payable immediately before coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, the difference in the amount of property tax in excess of fifty per cent above the property tax being paid or being payable, shall be given effect to by stages covering a period of three years by dividing the amount of such increase in the property tax which was payable immediately before the coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006.] [Proviso added by section 19(1) of the Kolkata Municipal Corporation (Amendment) Act. 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
