Section 215 in Kolkata Municipal Corporation Act, 1980
215. Time and manner of payment of taxes.
(1)Save as otherwise provided in this Act any tax levied under this Act shall be payable on such dates, in such number of instalments and in such manner as may be prescribed.[Provided that if, on the coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, there is any increase in the amount of property tax which was being paid or was payable immediately before coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, the difference in the amount of property tax in excess of fifty per cent above the property tax being paid or being payable, shall be given effect to by stages covering a period of three years by dividing the amount of such increase in the property tax which was payable immediately before the coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006.] [Proviso added by section 19(1) of the Kolkata Municipal Corporation (Amendment) Act. 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](2)If any amount due is paid on or before the date determined under sub-section (1), a rebate of five percent. of such amount shall be allowed.(3)[ If the amount against property tax bills for all the four quarters of a particular financial year, already presented, is paid in advance within the rebate period of the first quarter, or paid in advance self assessment within the rebate period of first quarter a further rebate of five per cent above the rebate, as specified under sub-section (2), for the second third and fourth quarterly bill of the same year shall be allowed.] [Sub-section (3) inserted by section 19(2) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
