Section 36ZC(1) in New Town, Kolkata Development Authority Act, 2007
(1)Save as otherwise provided in this Act, the property tax on any land or building under this Chapter, shall be paid by the person liable for the payment thereof in quarterly installments and for the purposes of this section, each quarter shall be deemed to commence on the first day of April, first day of July, first day of October and first day of January, of a year.
