Amendment status not verified — confirm the current text below against the official source.
The Board of Councillors may exempt from property tax any holding the annual valuation of which does not exceed two hundred rupees: Provided that where a person owns or occupies more than one holding the aggregate annual value of which exceeds two hundred rupees, such holding shall not be exempted from property tax. 254 The West Bengal Municipal Act, 1993. XXII of 1993.] West Ben. Act XII of