Section 217(6) in Kolkata Municipal Corporation Act, 1980
(6)[ Notwithstanding anything contained in this section, the State Government may, from time to time, waive, either partially or fully, payment of interest and penalty on arrear or property tax on lands and buildings on such terms and conditions as may be notified by the State Government.] [Inserted by section 3 of the Kolkata Municipal Corporation (A) Act, 2011 (West Bengal Act No. 10 of 2011) w.e.f. 1.1.2012.]