Section 171(4) in The Calcutta Municipal Corporation Act, 1980
(4)Notwithstanding the provisions of sub-section (2)[and sub-section (9)] [Words, figure and brackets Inserted by W.B. Act 13 of 1984.], the Corporation may, where any land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] or portion thereof is used for commercial or non-residential purpose, levy a surcharge on the consolidated rate on such land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] or portion thereof at such rate not exceeding fifty per cent, of the consolidated rate as the Corporation may from time to time determine :Provided that where any portion of any land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] is used for commercial or non-residential purpose, the amount of the consolidated rate payable in respect of such portion shall, while fixing the consolidated rate for the entire land or building,[or hut] [Words, Inserted by W.B. Act 13 of 1984.] be separately calculated:Provided further that subject to such rules as may be made by the State Government in this behalf for the grant of exemption from surcharge in respect of any class or classes of lands or buildings [or huts] [Words, Inserted by W.B. Act 13 of 1984.] used for educational, medical, public health or cultural purposes or for purposes of sports, the Corporation may exempt any such land or building [or hut] [Words, Inserted by W.B. Act 13 of 1984.] from payment of the surcharge :Provided also that such exemption shall in no case exceed seventy-five per cent, of the surcharge.
