Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 172(1)] [Section 172] [Entire Act] State of West Bengal - Subsection Section 172(1)(b) in The Calcutta Municipal Corporation Act, 1980 (b)the Mayor-in-Council may exempt from the consolidated rate-(i)any land or building the annual value of which does not exceed three hundred rupees :