Section 113(2) in West Bengal Municipal Corporation Act, 2006
(2)All primary, secondary or higher secondary schools, run or sponsored by the Government, shall be exempted from the property tax:Provided that the Corporation may levy a service charge, at such rate as may be determined by the Corporation, for water-supply and garbage clearance in the case of such primary schools, and shall levy a service charge, not exceeding 1 per cent. of the annual valuation of lands and buildings of such schools, other than primary schools.
