Section 171(8) in The Calcutta Municipal Corporation Act, 1980
(8)Notwithstanding anything contained in sub-sections (2) and (4), the consolidated rate on the-(a)land owned by or belonging to-(i)the Board of Trustees for the Improvement of Calcutta, constituted under the Calcutta Improvement Act, 1911, or(ii)the Calcutta Metropolitan Development Authority, constituted under the Calcutta Metropolitan Development Authority Act, 1972, or(iii)the West Bengal Housing Board, constituted under the West Bengal Housing Board Act, 1972, or(iv)the West Bengal Industrial Infrastructure Development Corporation, established under the West Bengal Industrial Infrastructure Development Corporation Act, 1974, or(v)such other statutory body as may be notified by the State Government in this behalf from time to time, for the purposes of development schemes in accordance with the published or approved plans but not put to such use,shall be twenty-one per cent, of the annual value of such land as determined under this Chapter;(b)land or building acquired, constructed, purchased or owned by the Government or any of the statutory bodies mentioned [in clause (a) for] [Words, letter and brackets substituted by W.B. Act 32 of 1983.] any Government approved scheme for the purpose of subsidised housing for persons belonging to low income group or industrial workers and comprising of tenements let out to such persons on a monthly rent shall be twenty-one per cent, of the annual value of such land or building determined under this Chapter;(c)land or building acquired, constructed, purchased or owned by [Government or] [Words instituted by W.B. Act 32 of 1983.] any of the statutory bodies mentioned in clause (a) for any other purpose shall be at the rate determined under sub-sections (2) and (4) of this section.
