Section 77(2)(b) in The West Bengal Primary Education Act, 1973
(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.