Section 3(5) in West Bengal Multi-Storeyed Building Tax Act, 1979
(5)The State Government, if it considers expedient so to do, may, by notification, exempt any multi-storeyed building or part thereof from the liability to pay the tax under this Act if it is satisfied that such multistoreyed building or part thereof is being used for the purpose of any school, college, hospital or other educational or charitable institution or for the benefit of any philanthropic institution:Provided that the State Government may, at any time, resind or modify any such notification.
