Section 88B(2) in The Howrah Municipal Corporation Act, 1980
(2)The rate of the surcharge, and the manner of -(a)collection of the surcharge,(b)payment of the surcharge to the Corporation, and(c)deduction of the expenses, if any, incurred by the State Government in course of collection of the surcharge,shall be such as may be prescribed.]C. Determination of Annual Valuation
