Section 36D(7) in New Town, Kolkata Development Authority Act, 2007
(7)Notwithstanding anything contained in this Chapter, lands and buildings which are the properties of the Central Government shall be exempted from the property tax:Provided that the Development Authority may levy a service charge on such lands and buildings on the basis of such annual value and at such rate as may be calculated at the rate of 75 per centum, 50 per centum or 33.1/3 per centum of the property tax otherwise payable, depending upon utilization of full, partial or nil services respectively:Provided that the service charge payable by the Central Government shall not be more than the service charge and/or property tax paid by the State Government for its properties and if any exemption or concession is granted for the properties of the State Government, the same shall apply to the properties of the Central Government.
