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State of West Bengal - Section

Section 94 in The Asansol 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 [property tax] [Words substituted by W.B. Act 17 of 1995.] 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.