The Kolkata Municipal Corporation (KMC) on Thursday said the second floor of 1 Camac Street, which caught fire on Tuesday, had yet to be assessed for property tax.

The exercise, officials said, was scheduled for later this year.

According to KMC records, the ground and the first floors of the building were last assessed in the last quarter of 2017. “The assessment of the top floor (that caught fire) was scheduled to be held this year. But before that, it caught fire,” said an official.

The KMC assesses a property and determines the tax based on its size and the market rate.

The KMC till now has not levied any property tax on the occupants of the top floor of the building, officials said.

According to local sources, however, the space had a thriving business until a few months ago. A bar-cum-restaurant called "What's in D Name" used to operate from there.

A fire broke out on the second floor, which had not been functional for some months, and gutted everything inside. There was no loss of life.

KMC officials said teams from the assessment and building departments of the civic body will soon jointly inspect 1 Camac Street to assess the damage on all the floors and the condition of the structure.

A report, based on the inspection, will be submitted to the civic authorities.

The Telegraph reported on June 13 that the top floor that caught fire had an mezzanine floor. There was apparently no ventilation on the top floor, which caused the smoke to be trapped inside till fire officials punched holes in the walls.

The staircase that connected the second floor to the mezzanine floor had melted n the heat caused by the fire.