Section 2(83B) in Kolkata Municipal Corporation Act, 1980
(83B)[ "vacant land" for the purpose of assessment of property tax, means any vacant land with any water body, or any water body and shall also include land within a premises excluding the land occupied by plinth of any building erected thereon in which the covered area is below a certain percentage of the plot area as may be determined in the scheme, [or land as the Corporation may by order specify, as the case may be,] [Inserted by section 2(6) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.] and also for the purpose of assessment of property tax, any space at the ground. level which is open to sky with a floor made of cement concrete or any other material and separately transferred roof, or separately transferred roof shall also be treated as vacant land;]
