Section 172(1) in Kolkata Municipal Corporation Act, 1980
(1)Notwithstanding anything contained in the foregoing sections in this Chapter,(a)(i)lands or buildings or portions thereof exclusively used for the purpose of public worship, or(ii)lands or buildings exclusively used for the purpose of public burial or as burning ground, 'or any other place used for the disposal of the dead duly registered under this Act, or(iii)[ parade grounds which are the properties of Government, or] [Substituted by section 4(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](iv)[ Social Welfare Homes run by the State Government] [Inserted by section 10(ii) of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001.]shall be exempt 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" .].Explanation. For the purpose of sub-clause (1) of clause (a) of this sub-section, any land or building used for purpose of public worship shall not be deemed to be exclusively used for such purpose if no such land or in such building any trade or business is carried on or any rent is derived in respect of such and or building;(b)the Mayor-in-Council may exempt 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" .](i)any land or building the annual value of which does not exceed [two thousand rupees] [Substituted 'five 'hundred rupees' by Act No. 32 of 2017, dated 15.9.2017] :Provided that where a person owns or occupies more than one piece of land or more than one building and the aggregate annual value of all such lands and buildings exceeds [[two thousand rupees] [Substituted by section 4(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.t. 1.5.2007. for the words "three hundred rupees" .]], such lands and buildings shall not be exempt 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" .];(ia)[ [to the extent of ten per cent of the property tax on land and building owned by singly or jointly by citizen who attained the age of sixty-five years or more, or owned by widow or deserted women irrespective of age, or a certified physically challenged person, as may be determined by the Corporation, irrespective of age, or jointly owned by any of these categories of persons in case such land and building is self-occupied and used for residential purpose:] [Inserted by section 4(1), bid, w.e.f. 1.5.2007.]Provided that where such person owns or occupies. for residential purpose, more than one piece of land or more than one building or portion thereof, such person shall get benefit for such exemption for one plot of land or for one building or portion thereof;](ii)any land or building exclusively used with the approval of the Mayor-in-Council for the purpose of public charity or for the purpose of medical relief to or education of the poor, free of charge;(iii)any land used for street, any open space for public playground, or any public park under any of the statutory bodies mentioned in clause (a) of sub-section (8) of section 171.
