Section 178(5) in Kolkata Municipal Corporation Act, 1980
(5)A newly constructed building shall become assessable from [the quarter following] [Inserted by section 9(b)(i) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] the date of issue of the [completion certificate"] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] under the provisions of this Act :Provided that if such building is occupied before the issue of the [completion certificate"] [Substituted 'occupancy certificate' by Act No. 32 of 2017, dated 15.9.2017] in contravention of the provisions of this Act. such building shall be liable for assessment from the [quarter following the] [Inserted by section 9(b)(ii)(a) of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] date of its occupation [and notwithstanding any other action that may be taken under this Act, such building shall not get the benefit of the rebate in the [property tax] [Substituted by section 9(b)(ii)(b), ibid, w.e.f. 15.5.1984 for the words "notwithstanding any penalties that may be imposed or other action that may be taken under this Act." ] under sub-section (5) of section 171.]
