Section 214(e) in Kolkata Municipal Corporation Act, 1980
(e)in the case of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate." ] on lands and buildings, by the attachment of rent due in respect of the land or the building, or
