Section 215 in The Calcutta Municipal Corporation Act, 1980
215. Time and manner of payment of taxes. -
(1)Save as otherwise provided in this Act any tax levied under this Act shall be payable on such dates, in such number of instalments and in such manner as may be prescribed.(2)If any amount due is paid on or before the date determined under sub-section (1), a rebate of five per cent, of such amount shall be allowed.
