Amendment status not verified — confirm the current text below against the official source.
(1) For the purpose of providing resources for promoting primary education the State Government may impose a tax on property within Calcutta and the municipalities. (2) The tax referred to in sub-section (1) shall be.imposed— (a) In Calcutta, on lands and buildings at a rate not exceeding three per cent. of the annual value of the lands and buildings determined under the Calcutta Municipal Act, 1951, for the purpose of assessment of the consolidated rates; and West Ben. Act XXXIII of 1951. (b) in a municipality, on the holding at a rate not exceeding three per cent. of the annual value of the holdings or lands and buildings determined under the law applicable to the municipality for the purposes of assessment of rates. 412 The West Bengal Primary Education Act, 1973. XLIII of 1973.] (Part 1V.—Chapter X.—Taxes and cesses.—Section 78.—Part V.— Chapter XI.—Free and Compulsory Primary Education.— Sections 79, 80.) Ben. Act IX of 1880. (3) The tax referred to in sub-section (1) shall be levied and collected in such manner as may be prescribed.