Section 196 in The Calcutta Municipal Corporation Act, 1980
196. [ Payment of consolidated rate on lands and buildings. -] [section 196 substituted by W.B. Act 26 of 1997.]
(1)Save as otherwise provided in this Act, the consolidated rate on any land or building under this chapter shall be paid by person liable for the payment thereof in quarterly instalments and, for the purposes of this section, each quarter shall be deemed to commence on the first day of April, first day of July, first day of October, and first day of January, of a year.(2)The Municipal Commissioner shall cause to be presented to the person liable for payment of the consolidated rate a comprehensive bill in respect of such rate to be paid in quarterly instalments, showing separately the amount of the consolidated rate due against each quarter and the date on which the consolidated rate for each quarter is due. Such bill shall be sent by post under certificate of posting or by courier agency to the person liable for payment of the consolidated rate, not later than the 31st day of May.Explanation.- "Courier agency" shall mean a commercial concern engaged in door to door transportation of time-sensitive documents, utilising the services of a person, either directly or indirectly, to carry such documents.
