Amendment status not verified — confirm the current text below against the official source.
such payment shall be made, and such return shall be furnished. wilhin thirty days of the expiry oT the quarter in which such occupancy certificate is granted or such possession is taken, whichever is earlier. Tht' Kolkata Municipal Corporation Acr, 19SQ. Explanation.—Occupancy certificate may be provisional or final and may he for the whole or any part of the building;posscssiisn may he of the whole or any part of a building. (5) Such payment shall continue io be made for each subsequent quarter and lhe last dale of such payment shall be ihirly days after the expiry of cach such quarter. (6) After the assessment under seclion 179 or revision of assessment under seclion ISO has been made, any amounl paid on seir-assessmcnl under lhis seclion shall be deemed to have been paid on account of the assessment under section 179 or section ISO. as the case may he. (7) if any owner or uthcr person, liable lo pay ihc'fproperiy tax] under this Acl. fails lo pay lhe same together wilh interest, if any. in accordance with the provisions of this seclion, he shall, without prejudice to any other LLX uf 1980.] The Kolkaia Municipal Corporalion Acl, 1980. 669 (Pari IV.—Taxalio/l.—Chap re r XII.—Powers nf Taxation and properly raxes,—D. Assessment. —Sec lion 183.) consequence lo which he may he subject, he deemed lo be a defaulter in respeci ol lhe '[property [ax] or lhe interest or both remaining unpaid. and all ihe provisions of ibis Acl applicable to such defaulter shall apply lo him accordingly. (8) A Tier llic assessmenl is finally made under this Act, if the pay men I on self- assessment is found lo he less lhan tiiat of llie amouni payablt by lhc assessce, in such case lhc asscssee shall pay up (be difference wiihin two months from the.dale of final assessmenl, failing which recovery shall be made in accordance wiih llic provisions of ihis Acl but. after the final assessment, if il is found lhai lhc assessce has paid excess amount. in such case such excess amount shall be adjusted against the actual tax payable by llie assessec.