Section 77(2)(a) in The West Bengal Primary Education Act, 1973
(a)in Calcutta, on lands and buildings at a rate not exceeding three per cent, of the annual value of the lands and buildings determined under [the Calcutta Municipal Corporation Act, 1980,] [Words and figures substituted for the words and figures 'the Calcutta Municipal Act, 1951,' by W.B. Act 13 of 1997.] for the purpose of assessment of the consolidated rates; and