Section 36F in New Town, Kolkata Development Authority Act, 2007
36F. Exemption and manner of exemption of property tax in certain cases.
- Notwithstanding anything contained in the foregoing provision of this Chapter, the property tax shall be exempted in the following manner and cases:-(a)the State Government may, by order, exempt from the payment of any rate, tax or fee payable under the provisions of this Act to any diplomatic or consular mission of a foreign State and the diplomatic or consular officers of such mission;(b)the Development Authority may, by a resolution, exempt upto fifty percent of the property tax on any land or building to a person belonging to economically weaker sections or to a land looser who has lost his land or building in any part of the New Town and who is residing on that land or building in New Town;(c)the Development Authority may, by a resolution, exempt upto twenty-five percent of the property tax on any land or building belonging to the family of a deceased soldier, who has no other land or building in any part of the State of West Bengal and who is residing on that land or building;(d)the Development Authority may, by a resolution, exempt upto twenty-five percent of the property tax on any land or building belonging to a physically challenged person who has no other land or building in any part of the State of West Bengal and who is residing on that land or building;(e)the Development Authority may, by a resolution, exempt upto twenty-five percent of the property tax on any land or building belonging to a Freedom Fighter or to his family who has no other land or building in any part of the State of West Bengal and who is residing on that land or building;(f)the Development Authority may, by a resolution, exempt upto twenty-five percent of the property tax on any land or building belonging to a Winner of National Award who has no other land or building in any part of the State of West Bengal and who is residing on that land or building;(g)the Development Authority may, by a resolution, exempt upto twenty-five percent of the property tax on any land or building belonging to the assessee as mentioned in sub-section (8) and (9) of section 36D.
