Section 36J in New Town, Kolkata Development Authority Act, 2007
36J. Determination of annual valuation of building where land is exempted from property tax.
- Where any land is exempted from the property tax under any law in force for the time being, the annual value of any building, erected on such land, which is in existence for more than one year and is not in force for the time being, the annual value of any building, erected from property tax, entitled to any exemption from the property tax under this Act or any other law in force for the time being, shall be determined separately from the land in accordance with the provisions of this Chapter.
