23. Land and structures of bridges when to be exempt from or when to be liable to municipal taxation.
- Lands required for the construction of any bridge under this Act including its foundations, approaches and slopes or for any improvement thereof together with all structures on such lands forming part of such bridge which vest in the Commissioners, -(i)shall be exempt, or(ii)shall not be exempt,from the rate or rates leviable under the Calcutta Municipal Act, 1951, the Calcutta Municipal Act, 1923, as extended to the Municipality of Howrah, the Howrah Municipal Act, 1965, the Bengal Municipal Act, 1932 or the Chandernagore Municipal Act, 1955, as the case may be, according as -(i)they are not, or(ii)they are,let out to tenants or otherwise utilised for deriving income.Explanation. - In this section, the expression "income" does not include income from levy of tolls.
