Section 178(5) in The Calcutta Municipal Corporation Act, 1980
(5)A newly constructed building shall become assessable from [the quarter following] [Words inserted by W.B. Act 13 of 1984.] the date of issue of the occupancy certificate under the provisions of this Act :Provided that if such building is occupied before the issue of the occupancy certificate in contravention of the provisions of this Act, such building shall be liable for assessment from the [quarter following the] [Words inserted by W.B. Act 13 of 1984.] date of its occupation [and notwithstanding any other action that may be taken under this Act, such building shall not get the benefit of the rebate in the consolidated rate under sub-section (5) of section 171.] [Words, figure and brackets substituted by W.B. Act 13 of 1984.]
