Section 77 in The West Bengal Primary Education Act, 1973
77. Tax on property.
(1)For the purpose of providing resources for promoting primary education the State Government may impose a tax on property within Calcutta [and other municipal areas.] [Words substituted for the words 'and the municipalities.' by W.B. Act 13 of 1997.](2)The tax referred to in sub-section (1) shall be imposed -(a)in Calcutta, on lands and buildings at a rate not exceeding three per cent, of the annual value of the lands and buildings determined under [the Calcutta Municipal Corporation Act, 1980,] [Words and figures substituted for the words and figures 'the Calcutta Municipal Act, 1951,' by W.B. Act 13 of 1997.] for the purpose of assessment of the consolidated rates; and(b)[in any other municipal area,] [Words substituted for the words 'in a municipality' by W.B. Act 13 of 1997.] on the holding at a rate not exceeding three per cent, of the annual value of the holdings or lands and buildings determined under the law applicable [to the municipal area] [Words substituted for the words 'to the municipality' by W.B. Act 13 of 1997.] for the purposes of assessment rates.(3)The tax referred to in sub-section (1) shall be levied and collected in such manner as may be prescribed.
