The Kolkata Municipal Corporation on Monday sealed the Air-Conditioned market and the Roxy cinema hall for non-payment of tax arrears.

The KMC issued the notice for sealing the market after its notice for tax arrear of Rs 36 crore was not responded to, KMC’s chief manager (revenue) Bhaskar Ghosh said.

The civic body also issued closure notice on the Roxy cinema as its lease period expired about four years ago, Mr. Ghosh said.

The KMC official said that the civic body had started issuing notices for non-payment of arrear tax to assessees.

He said 300 assesses had defaulted in tax arrear payment of Rs one crore each to the KMC.