Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 138(3)] [Section 138] [Entire Act] State of West Bengal - Subsection Section 138(3)(a) in West Bengal Municipal Corporation Act, 2006 (a)as a set-off against the expenses which may be incurred in collecting the portion of the property tax on land and building recoverable under sub-section (2), and