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State of West Bengal - Section

Section 104 in West Bengal Municipal Act, 1993

104. Remission on account of vacant building.

- Where any building has remained vacant or unproductive of rent for ninety or more consecutive days, the Board of Councilors may, upon an application in writing from the owner, remit or refund one-half of the amount of tax due for the period of such vacancy.[[105. Exemption of certain holding from property tax. [Section 105 substituted by the West Bengal Act 22 of 2000, w.e.f. 1.9.2000]- The Board of Councillors may exempt from property tax-
(i)any holding the annual value of which does not exceed five hundred rupees;
(ii)to the tune of ten percentage of the property tax on land and building owned 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 any be determined by the municipality, irrespective of age, or jointly owned by any of these categories of persons in case such land and building is self-occupied used for residential purpose.]]
105. Exemption of holding of low valuation.- The Board of Councilors may exempt from property tax any holding the annual valuation of which does not exceed two hundred rupees :Provided that where a person owns or occupies more than one holding the aggregate annual value of which exceeds two hundred rupees, such holding shall not be exempted from property tax.