Amendment status not verified — confirm the current text below against the official source.
Where a holding is used by the owner exclusively for his own residential purposes, rebate not exceeding 20 per cent. of the consolidated rate as determined under this Chapter may be allowed by the Corporation: Provided that the Corporation may cause classification of building according to year of construction for the purpose of granting varying rates' of rebate. (c) Levy of surcharge. Rebate for residential building. 299 The Siliguri Municipal Corporation Act, 1990. [West Ben. Act (Part V.—Chapter IX.—Municipal Taxation.—B. Rating and Valuation.—Sections 95-98.) Exemption of diplomatic missions. Exemption of Central Government properties. Exemption of holdings exclusively used for public worship, etc. Exemption of holdings exclusively used for public charity or medical relief or education of the poor, free of charge.