Section 111 in West Bengal Municipal Corporation Act, 2006
111. Exemption Central Government property.
- Notwithstanding anything contained in the foregoing provisions of this chapter, lands and buildings, which are the properties of the Central Government, shall be exempted from the property tax:Provided that nothing in this section shall prevent the Corporation front levying on such lands and buildings a property tax to which, immediately before the commencement of this Act, they were, or were treated as, liable:Provided further that the Corporation may levy a service charge on such lands and buildings on the basis of annual value, and at such rate, as may be determined by the Central Government.
