Section 196(2) in Kolkata Municipal Corporation Act, 1980
(2)The Municipal Commissioner shall cause to be presented to the person liable for payment of the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate." ] a comprehensive bill in respect of such rate to be paid in quarterly instalments, showing separately the amount of the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate." ] due against each quarter and the date on which the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate." ] for each quarter is due. Such bill shall be sent by post under certificate of posting or by courier agency [or in such other manner as the Corporation may decide] [Inserted by Act No. 32 of 2017, dated 15.9.2017] to the person liable for payment of the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate." ], not later than the 31st day of May.Explanation. "Courier agency" shall mean a commercial concern engaged in door to door transportation of time-sensitive documents, utilising the services of a person, either directly or indirectly, to carry such document's.]
