Section 36G(1) in New Town, Kolkata Development Authority Act, 2007
(1)Whenever from the circumstances of the case, levy of property tax on any property amounts to excessive hardship to the person liable to pay the same, the Development Authority may, on application, in writing, by the tax-payer concerned, review the amount payable on account of such property or realize the sum in instalments:Provided that such reduction or remission, if allowed, shall not have effect for more than one year.
