Section 181(2) in Kolkata Municipal Corporation Act, 1980
(2)The Municipal Commissioner may, [by a public notice,] [Substituted by section 6(1)(b) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989, for the words "by written notice" .] require the owner or the occupier of any land or building or portion thereof [in any ward or part thereof] [Inserted by section 6(1)(a) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act No. 21 of 1988), w.e.f. 20.2.1989.] used for public. cinema shows or theatrical performances or as a place of similar public recreation, amusement or entertainment to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed.
