Section 215(3) in Kolkata Municipal Corporation Act, 1980
(3)[ If the amount against property tax bills for all the four quarters of a particular financial year, already presented, is paid in advance within the rebate period of the first quarter, or paid in advance self assessment within the rebate period of first quarter a further rebate of five per cent above the rebate, as specified under sub-section (2), for the second third and fourth quarterly bill of the same year shall be allowed.] [Sub-section (3) inserted by section 19(2) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
