Section 182A(4) in Kolkata Municipal Corporation Act, 1980
(4)In the case of any new building for which an [completion certificate] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] has been granted or which has been taken possession of after the commencement of (the Kolkata Municipal Corporation (Amendment) Act, 2006], such payment shall be made, and such return shall be furnished, within [within such period as the Corporation may, by order, determine] [Substituted 'thirty days' by Act No. 32 of 2017, dated 15.9.2017] of expiry of the quarter in which such [completion certificate] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] is granted or such possession is taken, whichever is earlier.Explanation.- [completion certificate] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] may be provisional or final and may be for the whole or any part of the building; possession may be of the whole or any part of a building.
