Section 132(4) in West Bengal Municipal Corporation Act, 2006
(4)In the case of any new building for which an occupancy certificate has been granted, or which has been taken possession of, after the commencement of this Act, such payment of property tax shall be made, and such return shall be furnished, within thirty days of the expiry of the quarter in which such occupancy certificate is granted or such possession is taken of, whichever is earlier.Explanation. - Occupancy certificate may be provisional or final and may be for the whole or any part of the building and possession may be of the whole or any part of a building.
