Section 171(7) in The Calcutta Municipal Corporation Act, 1980
(7)Notwithstanding anything contained in this Chapter, lands and buildings which vest in the Board of Trustees for the Port of Calcutta shall, for the purpose of levying a consolidated rate thereon, be assessed in accordance with the provisions contained in Part IV of the Calcutta Port Act, 1890 and the agreement, if any, between the Board of Trustees for the Port of Calcutta and the Corporation under the said Act.