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[Cites 0, Cited by 0] [Section 172(1)] [Section 172] [Entire Act]

State of West Bengal - Subsection

Section 172(1)(ia) in Kolkata Municipal Corporation Act, 1980

(ia)[ [to the extent of ten per cent of the property tax on land and building owned by singly or jointly by citizen who attained the age of sixty-five years or more, or owned by widow or deserted women irrespective of age, or a certified physically challenged person, as may be determined by the Corporation, irrespective of age, or jointly owned by any of these categories of persons in case such land and building is self-occupied and used for residential purpose:] [Inserted by section 4(1), bid, w.e.f. 1.5.2007.]