Section 36ZC in New Town, Kolkata Development Authority Act, 2007
36ZC. Payment of property tax on land and building.
(1)Save as otherwise provided in this Act, the property tax on any land or building under this Chapter, shall be paid by the person liable for the payment thereof in quarterly installments and for the purposes of this section, each quarter shall be deemed to commence on the first day of April, first day of July, first day of October and first day of January, of a year.(2)The Chairman shall cause to be presented to the person liable for payment of the property tax, a comprehensive bill in respect of such rate to be paid in quarterly installments, showing separately the amount of the property tax due against each quarter and the date on which the property tax for each quarter is due. Such bill shall be sent by post or by courier agency to the person liable for payment of the property tax, not later than the 31st of May.Explanation. - The expression "courier agency" shall mean a commercial concern engaged in door to door transportation of time-sensitive documents, utilizing the service of a person, either directly or indirectly, to carry such documents.
