Section 98A · [ Exemption of properties of ex-servicemen] [Section 98A Inserted by W.B. Act 31 of 1997.]. - Notwithstanding anything contained in the foregoing provisions of this chapter, the Corporation may, by a resolution, exempt 25 per cent of the property tax in respect of any holding belonging to an ex-serviceman, or family of a deceased soldier or ex-serviceman, who has no other land or building in any part of the State of West Bengal and who is residing in that holding