Section 3(4) in West Bengal Multi-Storeyed Building Tax Act, 1979
(4)The tax shall not be levied on the following multi-storeyed buildings, namely:-(a)multi-storeyed buildings owned by the Central Government, the State Government, Government of any other State or any local authority;(b)multi-storeyed buildings situated within the area to which the provisions of the Cantonments Act, 1924( 2 of 1924), apply; and(c)any multi-storeyed building or part thereof owned by any diplomatic or consular mission of a foreign State.
