Section 36C(2) in New Town, Kolkata Development Authority Act, 2007
(2)The levy, assessment and collection of taxes mentioned in sub-section (1) shall be in accordance with the provisions of this Act and the rules and the regulations made thereunder and such levy, assessment and collection of taxes under this Chapter may be made electronically or otherwise in such manner as may be prescribed by the rules, or specified by the regulations.B. Property tax on land and building