Section 104 in The Chandernagore Municipal Corporation Act, 1990
104. Exemption of holding of low valuation.
- The Corporation may exempt from [property tax] [Words substituted by West Bengal Act 17 of 1995.] any holding comprising land or building the annual valuation of which does not exceed three hundred rupees:Provided that where a person owns or occupies more than one holding the aggregate annual value of which exceeds three hundred rupees, such holding shall not be exempted from the [property tax] [Words substituted by West Bengal Act 17 of 1995.].
