Section 36E(1) in New Town, Kolkata Development Authority Act, 2007
(1)Notwithstanding anything contained in the foregoing sections of this Chapter,-(a)the Development Authority shall exempt from the property tax-(i)lands and buildings or portions thereof exclusively used for the purpose of public worship, or(ii)land and building or portions thereof exclusively used for the purpose of public burial or as burning ground, or any other place used for the disposal of the dead, or(iii)parade grounds which are the properties of the Government, or(iv)Social Welfare Homes run by the State Government, or(v)the land and building as may be notified by the Government.Explanation. - For the purpose of sub-clause (i) of clause (a) of this sub-section, any land or building used for purpose of public worship shall not be deemed to be exclusively used for such purpose, if on such land or in such building any trade or business is carried on or any rent is derived in respect of such land or building;(b)the Development Authority may exempt from the property tax-(i)any land or building, the annual value of which does not exceed five thousand rupees:Provided that where a person owns or occupies more than one piece of land or more than one building and the aggregate of annual value of all such land and building exceeds five thousand rupees, such land and building shall not be exempted from the property tax;(ii)any self-occupied residential land or building or portion thereof, annual value of which does not exceed five thousand rupees and owned singly or jointly by citizen who attained the age of sixty-five years or more, or owned by widow or deserted women irrespective of age, or a certified physically challenged person, as may be specified, irrespective of age, or jointly owned by any of these categories of persons:Provided that where such a person owns or occupies, for residential purpose, more than one piece of land or more than one building or portion thereof, such person shall get benefit for such exemption for one plot of land or for one building or portion thereof;(iii)any land or building exclusively used with the approval of the Development Authority for the purpose of public charity or for the purpose of medical relief to, or education of, the poor, free of charge;(iv)any land used for street, any water body, any swimming pool, any open space for public play-ground or any public park under any of the statutory bodies mentioned in sub-sections (8) and (9) (a) of section 36D;(c)the Development Authority may, after prior approval of the State Government, exempt from payment of a portion of property tax not exceeding thirty percent of the actual gross amount of property tax on any lands or buildings or portion(s) thereof which is exclusively used for Information Technology Industry or Information Technology Enabled Services or where at least fifty percent of covered area is used for such purpose:Provided that such exemption shall be allowed for the first five years from the quarter following the date of approval of the State Government.Explanation I. - For the purpose of this section, "Information Technology Industry" means the Information Technology Industry exclusively engaged in software programming and software development;Explanation II. - For the purpose of this section, "Information Technology Enabled Services" means that sector of Information Technology Industry which aims at providing various services through the use of Information Technology and includes call centers, claim processing, medical transcription, legal transcription, content development or computer animation, data processing, computer aided engineering and computer aided design, geographic information system services, remote maintenance, revenue accounting support centers, website services and other operations such as accounting, data processing and data mining and such other type of services that are not possible to be provided without the use of Information Technology and such other services as may be determined by the Department of Information Technology, Government of West Bengal, as Information Technology Enabled Services.Explanation. - For the purpose of getting exemption under clause (c), the applicant shall, with the application, submit a certificate to be issued by the Department of Information Technology, Government of West Bengal, to the effect that the industry or the service, in respect of which the exemption under clause has been sought for by the applicant, is an Information Technology Industry or Information Technology Enabled Services.
