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State of West Bengal - Section

Section 96 in Siliguri Municipal Corporation Act, 1990

96. Exemption of Central Government properties.

- Notwithstanding anything contained in this Chapter, lands and buildings which are the properties of the Central Government, shall be exempt from the consolidated rate:Provided that nothing in this section shall prevent the Corporation from levying on such lands and buildings a consolidated rate to which immediately before the commencement of this Act they were, or were treated as, liable:Provided further that the Corporation may levy a service charge on such buildings on the basis of such annual value and at such rate as may be determined by the Central Government from time to time.