Section 234(1A) in Kolkata Municipal Corporation Act, 1980
(1A)[ No fee for supply of water shall be levied on any premises, building or house having an annual value of less than three hundred rupees, provided it is not used for commercial purpose by the occupier or the person liable to pay [property tax] [Inserted by section 19(2) of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.] of taxes.
