Section 177 in The Calcutta Municipal Corporation Act, 1980
177. Determination of annual valuation of building where land is exempted from consolidated rate. -
Where any land is exempt from the consolidated rate under any law in force for the time being, the annual value of any building, erected on such land, which is in existence for more than one year and is not entitled to any exemption from the consolidated rate under this Act or any other law in force for the time being, shall be determined separately from the land in accordance with the provisions of this Chapter.
