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State of West Bengal - Section

Section 94 in Siliguri Municipal Corporation Act, 1990

94. Rebate for residential building.

- Where a holding is used by the owner exclusively for his own residential purposes, rebate not exceeding 20 per cent, of the consolidated rate as determined under this Chapter may be allowed by the Corporation:Provided that the Corporation may cause classification of building according to year of construction for the purpose of granting varying rates of rebate.