Section 97 in The Chandernagore Municipal Corporation Act, 1990
97. Rebate for residential building.
- Where a holding is used by the owner exclusively for his own residential purposes, a rebate not exceeding 20% of the [property tax] [Words substituted by West Bengal Act 17 of 1995.] as determined under this Chapter may be allowed by the Corporation:Provided that the Corporation may cause classification of building according to year of construction for the purpose of granting varying rates of rebate.
