Section 172 in Kolkata Municipal Corporation Act, 1980
172. Exemption of lands and buildings from [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .].
(1)Notwithstanding anything contained in the foregoing sections in this Chapter,(a)(i)lands or buildings or portions thereof exclusively used for the purpose of public worship, or(ii)lands or buildings exclusively used for the purpose of public burial or as burning ground, 'or any other place used for the disposal of the dead duly registered under this Act, or(iii)[ parade grounds which are the properties of Government, or] [Substituted by section 4(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](iv)[ Social Welfare Homes run by the State Government] [Inserted by section 10(ii) of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001.]shall be exempt from the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .].Explanation. For the purpose of sub-clause (1) of clause (a) of this sub-section, any land or building used for purpose of public worship shall not be deemed to be exclusively used for such purpose if no such land or in such building any trade or business is carried on or any rent is derived in respect of such and or building;(b)the Mayor-in-Council may exempt from the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .](i)any land or building the annual value of which does not exceed [two thousand rupees] [Substituted 'five 'hundred rupees' by Act No. 32 of 2017, dated 15.9.2017] :Provided that where a person owns or occupies more than one piece of land or more than one building and the aggregate annual value of all such lands and buildings exceeds [[two thousand rupees] [Substituted by section 4(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.t. 1.5.2007. for the words "three hundred rupees" .]], such lands and buildings shall not be exempt from the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .];(ia)[ [to the extent of ten per cent of the property tax on land and building owned by singly or jointly by citizen who attained the age of sixty-five years or more, or owned by widow or deserted women irrespective of age, or a certified physically challenged person, as may be determined by the Corporation, irrespective of age, or jointly owned by any of these categories of persons in case such land and building is self-occupied and used for residential purpose:] [Inserted by section 4(1), bid, w.e.f. 1.5.2007.]Provided that where such person owns or occupies. for residential purpose, more than one piece of land or more than one building or portion thereof, such person shall get benefit for such exemption for one plot of land or for one building or portion thereof;](ii)any land or building exclusively used with the approval of the Mayor-in-Council for the purpose of public charity or for the purpose of medical relief to or education of the poor, free of charge;(iii)any land used for street, any open space for public playground, or any public park under any of the statutory bodies mentioned in clause (a) of sub-section (8) of section 171.(1A)[ The Mayor-in-Council may, after prior approval of the State Government, exempt from payment of a portion of the property tax not exceeding fifty per cent of the actual gross amount of property tax on any land or building or portion thereof which is exclusively used for Information Technology Industry or Information Technology Enabled Services where at least fifty per cent of covered area is used for such purposesProvided that such exemption shall be allowed for the first six years from the quarter following the date of approval of State Government.".Explanation I. - For the purpose of this section, 'Information Technology Industry' means the Information Technology Industry exclusively engaged in software programming and software development.Explanation II - Information Technology Enabled Services, for the purpose of this section, is that sector of Information Technology Industry which aims at providing various services through the use of Information Technology. This sector of service includes call centers, claim processing, medical transcription, legal transcription, content development or computer animation, data processing, Computer Aided Engineering and Computer Aided Design, Geographic Information System Services, remote maintenance, revenue accounting, support centres, website services and other operations such as accounting, data processing, and data mining, and such other type of services that is not possible to be provided without the use of Information Technology. Apart from this, such other services, as may be determined by the Department of Information Technology, Government of West Bengal, as Information Technology Enabled Services shall also be deemed to be Information Technology Enabled Services for the purpose of this section.(1B)For the purpose of getting exemption under sub-section (1A), the applicant, shall, with the application, submit a certificate to be issued by Department of Information Technology, Government of West Bengal, to the effect that the industry or the service, in respect of which the exemption under sub-section (IA) has been sought for by the applicant, is an Information Technology Industry or Information Technology Enabled Services.] [Sub-sections (1A) and (1B) inserted by section 4(2) of the Kokata Municipal Corporation (Amendment) Act, 2006 (west Bengal Act 32 of 2006). w.e.f. 1.5.2007.](1C)[] [Inserted by section 2 of the Kolkata Municipal Corporation (A) Act, 2011 (West Bengal Act No. 10 of 2011) w.e.f. 1.1.2012.]The Mayor-in-Council may exempt from payment of a certain portion of property tax on lands and buildings or portions thereof, which are exclusively used for the purpose of sporting activities.(2)The Municipal Commissioner shall cause to be maintained a register showing separately the lands and buildings exempted from the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] under sub-section (1) in such form as may be determined by regulations and such register shall be open to the public for inspection.
