Section 36ZC(2) in New Town, Kolkata Development Authority Act, 2007
(2)The Chairman shall cause to be presented to the person liable for payment of the property tax, a comprehensive bill in respect of such rate to be paid in quarterly installments, showing separately the amount of the property tax due against each quarter and the date on which the property tax for each quarter is due. Such bill shall be sent by post or by courier agency to the person liable for payment of the property tax, not later than the 31st of May.Explanation. - The expression "courier agency" shall mean a commercial concern engaged in door to door transportation of time-sensitive documents, utilizing the service of a person, either directly or indirectly, to carry such documents.
