Section 173A in Kolkata Municipal Corporation Act, 1980
173A. [ Exemption of lands and buildings of ex-servicemen.-Notwithstanding anything contained in the foregoing provisions of this Chapter, the Mayor-in-Council may, by a resolution, exempt 25 per cent of the [property tax] [Inserted by section 6 of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f, 22.12.1997.] on any land or building belonging to an ex-serviceman, or family of a deceased soldier or ex-serviceman, who has no other land or building in any part of the State of West Bengal and who is residing in that land or building.]
