Section 115 in West Bengal Municipal Corporation Act, 2006
115. Exemption of properties of ex-serviceman.
- Notwithstanding anything contained in the foregoing provisions of this chapter, the Corporation may, by a resolution exempt 25 per cent. of the property tax in respect of any holding belonging to an ex-serviceman, or family of a deceased soldier, who has no other land or building in any part of the State of West Bengal and who is residing in that holding.
