Section 230(b) in Kolkata Municipal Corporation Act, 1980
(b)the entire amount of the surcharge on the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rates" .] on any land or building from the occupier of such land or building who uses it for commercial or non-residential purposes
