Section 106 in The Chandernagore Municipal Corporation Act, 1990
106. Determination of annual valuation of holdings exempted from [property tax] [Words substituted by Act 17 of 1995.] -
(1)Where any holding is exempt from [property tax] [Words substituted by Act 17 of 1995.], the annual valuation thereof shall be determined in accordance with the provisions of this Chapter.(2)Where any land is exempt from the [property tax] [Words substituted by Act 17 of 1995.] under the provisions of this Chapter, the annual value of any building erected on such land not entitled to any exemption from the [property tax] [Words substituted by Act 17 of 1995.], shall be determined, separately from the land in accordance with the provisions of this Chapter.
