Section 104(ii) in West Bengal Municipal Act, 1993
(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.]]
