Section 102 in The Chandernagore Municipal Corporation Act, 1990
102. Power to reduce [property tax] [Words substituted by West Bengal Act 17 of 1995.] in case of excessive hardships.
- Whenever from the circumstances of the case levy of [property tax] [Words substituted by West Bengal Act 17 of 1995.] on any holding in the Corporation would be productive of excessive hardship to the person liable to pay the same, the Corporation may reduce the amount payable on account of such holding, or may realise the sum by instalments:Provided that such reduction or remission shall not, unless renewed by the Corporation, have effect for more than one year.
