102C. [ Exemption of holdings having water bodies. [Inserted by West Bengal Act No. 9 of 2018, dated 17.4.2018.]
- The Board of Councillors may exempt from payment of a portion of the property tax not exceeding ninety per cent of the actual gross amount of property tax on any land which is not built upon and water body in nature, either whole and preserved by the owner in a good manner so as to maintain ecological balance of the locality:Provided that water body in the nature of swimming pool of any type shall be put out of purview of this exemption.]
