Section 505(3) in The Calcutta Municipal Corporation Act, 1980
(3)If any latrine or urinal is constructed on any premises in contravention of the foregoing provisions, the Municipal Commissioner may, after giving not less than ten days notice to the owner or occupier of such premises, alter, reconstruct, close or demolish such latrine or urinal and the expenditure incurred by the Municipal Commissioner in so doing shall be recoverable from the owner or occupier as an arrear of tax under this Act.
