Section 17 in The West Bengal Building Tax Act, 1996.
17. Power of State Government to exempt from payment of tax. -
Where the State Government is satisfied that the delivery of possession of a building or part thereof has been made to any owner by a registered instrument within one year from the date of construction or delivery or possession thereof, as the case may be, [or within three years from the date of commencement of this Act,] [Words substituted for the words 'or from the date of commencement of this Act.' by W.B. Act 3 of 1999 w.e.f. 22.1.1997.] whichever is later, or if the State Government considers it expedient in the public interest, that Government may, by notification published in the Official Gazette, or by a special order, exempt such class or classes of owners of such buildings or parts thereof or such class or classes of buildings or parts thereof occupied or used by such class or classes of owners, for such occupation or use of such buildings or parts thereof or for such period or periods as may be specified therein, from payment of tax under this Act.
