Section 116 in West Bengal Municipal Corporation Act, 2006
116. Power to reduce property tax in case of excessive hardship.
- Whenever from the circumstances of a case, it appears to the Corporation that the levy of property tax for any year on any holding in the Corporation area would cause excessive hardship to the person liable to pay such tax, the Corporation may reduce the amount of such tax payable on account of such holding, or may realise such tax by instalments:Provided that no such tax shall be reduced, or realised by instalments, more than once unless the Corporation decides otherwise.
