Amendment status not verified — confirm the current text below against the official source.
A surcharge, not exceeding 50 per cent. of the total amount of the property tax imposed on a holding, may be levied, if such holding is used wholly or in part for commercial, industrial or other non-residential purposes, and the Corporation shall decide the rate of surcharge which shall form part of the property tax for the purpose of recovery. PART TM THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 29, 2008 63 The West Bengal Municipal Corporation Act, 2006. (Part V.—Chapter IX.—Municipal Taxation.—B. Rating and valuation.— Sections I10-114.)- Exemption of diplomatic mission. Exemption of Central Government property. Exemption of holding exclusively used for public charity or medical relief or education of the poor, free of charge. Exemption of holding used by educational institution.