Section 193 in The Calcutta Municipal Corporation Act, 1980
193. Incidence of consolidated rate on lands and buildings. -
(1)The consolidated rate on lands and buildings shall be primarily leviable,-(a)if the land or building is let, upon the lessor;(b)if the land or building is sublet, upon the superior lessor;(c)if the land or building is unlet, upon the person in whom the right to let such land or building vests.(2)The consolidated rate on any land or building, which is the property of the Corporation and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.(3)The liability of the several owners of any [land or] [Words Inserted by W.B. Act 13 of 1984.] building constituting a single unit of assessment, which is or purports to be severally owned in parts or flats or rooms, for payment of consolidated rates or any instalment thereof payable during the period of such ownership shall be joint and several :Provided that the Municipal Commissioner may apportion the amount of consolidated rate on such [land or] [Words Inserted by W.B. Act 13 of 1984.] building among the co-owners.(4)[ Notwithstanding the vesting of any land in the State under the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981, in the case of any land comprised in a thika tenancy, the consolidated rate assessed in respect of such land and any hut or building made thereon shall be primarily leviable upon the thika tenant.] [Sub-section (4) inserted by W.B. Act 32 of 1983.]
