Section 172(2) in Kolkata Municipal Corporation Act, 1980
(2)The Municipal Commissioner shall cause to be maintained a register showing separately the lands and buildings exempted from 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" .] under sub-section (1) in such form as may be determined by regulations and such register shall be open to the public for inspection.
