Section 102B(2) in West Bengal Municipal Act, 1993
(2)For the purpose of getting exemption under sub-section (1), the applicant shall, with the application, submit a certificate to be issued by the Department of Information Technology, Government of West Bengal, to the effect that the industry or the service carried on any land or building, in respect of which the exemption under sub-section (1) has been sought for by the applicant, is an Information Technology Industry or Information Technology Enabled Services.
