Section 109 in West Bengal Municipal Corporation Act, 2006
109. Levy of surcharge.
- A surcharge, not exceeding 50 per cent. of the total amount of the property tax imposed on a holding, may be levied, if such holding is used wholly or in part for commercial, industrial or other non-residential purposes. and the Corporation shall decide the rate of surcharge which shall form part of the property tax for the purpose of recovery.
