Bare ActsThe West Bengal Municipal Act, 1993

Section 100

Amendment status not verified — confirm the current text below against the official source.

Notwithstanding anything contained in this Chapter, lands and Exemption buildings, which are the properties of the Union, shall be exempted from of Central Government the property tax: properties. Provided that nothing in this section shall prevent the Board of Councillors from levying on such lands and buildings a property tax to which, immediately before the commencement of this Act, they were, or were treated as, liable: Provided further that the Board of Councillors may levy a service charge on such buildings on the basis of such annual value and at such rate as may be determined by the Central Government from time to time.

Section 100 – The West Bengal Municipal Act, 1993 | DailyLaw.ai