Section 119 in The Chandernagore Municipal Corporation Act, 1990
119. Incidence of [property tax] [Words substituted by West Bengal Act 17 of 1995.] of lands and buildings.
(1)The [property tax] [Words substituted by West Bengal Act 17 of 1995.] on land and building 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 [property tax] [Words substituted by West Bengal Act 17 of 1995.] 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 building constituting a single unit of assessment, which is or is purported to be severally owned in parts or flats or rooms, for payment of [property tax] [Words substituted by West Bengal Act 17 of 1995.] or any instalment thereof payable during the period of such ownership shall be joint and several:Provided that the Chief Executive Officer may apportion the amount of [property tax] [Words substituted by West Bengal Act 17 of 1995.] on such building among the co-owners.
