Section 36G in New Town, Kolkata Development Authority Act, 2007
36G. Power to provide relief.
(1)Whenever from the circumstances of the case, levy of property tax on any property amounts to excessive hardship to the person liable to pay the same, the Development Authority may, on application, in writing, by the tax-payer concerned, review the amount payable on account of such property or realize the sum in instalments:Provided that such reduction or remission, if allowed, shall not have effect for more than one year.(2)The Development Authority may, for the purpose of examination of the applications submitted under sub-section (1), constitute a committee, which shall make recommendations for any relief to the Development Authority for consideration.C. Determination of annual valuation
