Section 134(3) in West Bengal Municipal Corporation Act, 2006
(3)The liability of several owners of any building constituting a single unit of assessment, which is, or is purported to be, severally owned in parts, or as units, of flats or rooms, for payment of property tax or any instalment thereof payable during the period of such ownership shall be joint and several:Provided that the Commissioner may apportion the amount of property tax on such building among the co-owners.
