Section 77 ·

(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, West Ben. 1951, for the purpose of assessment of the consolidated rates; and (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. Act XXXIII of 1951. (Part IV . Chapter X .- Taxes and cesses .- Section 78 .- Part V .- Chapter XI .- Free and Compulsory Primary Education .--- Sections 79, 80.) (3) The tax referred to in sub-section (1) shall be levied and collected in such manner as may be prescribed. Ben. Act IX of 1880.