Section 36P(4) in New Town, Kolkata Development Authority Act, 2007
(4)In case of any new building for which an occupancy certificate has been granted or which has been taken possession of after the commencement of this Chapter, such payment shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such possession is taken, whichever is earlier.Explanation. - Occupancy Certificate may be provisional or final and may be for the whole or any part of the building; possession may be of the whole or any part of a building.
