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Municipal Act

Kolkata Municipal Corporation (Self-Assessment System, Manner and Forms) Rules, 2017

Kolkata Municipal Corporation, Urban Development and Municipal Affairs

Any owner of land comprising any building or any vacant land or covered space of building or any other person liable to pay the property tax or any occupier or lessee or sub-lessee, as the case may be, in the absence of such owner or person, shall file a return of self-assessment within sixty days from the date of final publication of the Scheme.
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