Section 171(8) in Kolkata Municipal Corporation Act, 1980
(8)Notwithstanding anything contained in [sub-section (2)] [Substituted by section 3(4)(i) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1:5.2007, for the words, figures & brackets "sub-section (2) and (4)" .], the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on the -(a)land owned by or belonging to -(i)the Shard of Trustees for the Improvement of Calcutta, constituted under the Calcutta Improvement Act, 1911 (Bengal Act No. 5 of 1911), or(ii)the Kolkata Metropolitan Development Authority, constituted under the Calcutta Metropolitan Development Authority Act, 1972 (West Bengal Act No. 11 of 1972), or(iii)the West Bengal Housing Board, constituted under the West Bengal Housing Board Act, 1972 (West Bengal Act No. 33 of 1972), or(iv)the West Bengal Industrial Infrastructure Development Corporation, established under the West Bengal Industrial Infrastructure Development Corporation Act, 1974 (West Bengal Act No. 25 of 1974), or(v)such other statutory body as may be notified by the State Government in this behalf from time to time, for the purposes of development schemes in accordance with the published or approved plans but not put to such use, shall be [ten per cent] [Substituted by section 3(4)(ii) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006). w.e.f. 1.5.2007, for the words "twenty-one per cent" .] of the annual value of such land as determined under this Chapter;(b)and or building acquired, constructed, purchased or owned by the Government or any of the statutory bodies mentioned [in clause (a) for] [Substituted by section 7(a)(i) of the Calcutta Municipal Corporation (Second Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984 for the "in clause (a) or for" .] any Government approved scheme for the purpose of subsidised housing for persons belonging to low income group or industrial workers and comprising of tenements let out to such persons on a monthly rent shall be [ten per cent] [Substituted by section 3(4)(iii), of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007, for the words "twenty-one per cent" .] of the annual value of such land or building determined under this Chapter;(c)land or building acquired, constructed, purchased or owned by [Government or] [Inserted by section 7(a)(it) of the Calcutta Municipal Corporation (Second Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984.] any of the statutory bodies mentioned in clause (a) for any other purpose shall be at the rate determined under [sub-section (2)] [Substituted by section 3(4)(i). of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007, for the words figures & brackets "sub-sections (2) and (4)" .] of this section.
