Section 105(1) in The Chandernagore Municipal Corporation Act, 1990
(1)Notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1956 or in any other law for the time being in force, for the purpose of assessment of the [property tax] [Words substituted by West Bengal Act 17 of 1995.], the annual value of a holding comprising land and building shall be deemed to be the gross annual rent including service charges, if any, at which such land or building might at the time of assessment be reasonably expected to let from year to year, less an allowance of [ten per cent] [Words substituted by West Bengal Act 17 of 1995.] for the cost of repairs and other expenses necessary to maintain such land or building in a state to command such gross rent.
