102. Exemption of holdings exclusively used for public charity or medical relief, or education of the poor, free of charge.
- The Chairman-in-Council may exempt from property tax, either wholly or in part, any holding which is exclusively used with the approval of the Chairman-in-Council for public charity or philanthropic purposes or for the purpose of medical relief to, or education of, the poor free of charge.[102A. Exemption of holdings where closed or sick industries are located. - The State Government may, for reasons to be recorded in writing, by an order, exempt any premises, in which any closed industry or sick industry which is so certified by the Department of Industrial Reconstruction, Government of West Bengal, is located, from payment of property tax.] [Sections 102A and 102B Inserted by section 13 of the W.B. Municipal (Amendment) Act, 2006 (West Bengal Act 22 of 2006), w.e.f. 1.10.2006.]
