AMC Act 103Chapter V · Chapter IX
Section 103 · Determination of annual valuation of holdings exempted from [property tax] [Words substituted by W.B. Act 17 of 1995.]
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(1)
Where any holding is exempt from [property tax] [Words substituted by W.B. Act 17 of 1995.], the annual valuation thereof shall be determined in accordance with the provisions of this Chapter.(2)
Where any land is exempt from the 85a. Words substituted by W.B. Act 17 of 1995. [property tax] under the provisions of this Chapter, the annual value of any building erected on such land not entitled to any exemption from the [property tax] [Words substituted by W.B. Act 17 of 1995.], shall be determined separately from the land in accordance with the provisions of this Chapter.Your private note on this section
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