Section 139 in West Bengal Municipal Corporation Act, 2006
139. Person liable to pay surcharge to recover it from occupier.
- If any surcharge is levied on the property tax on any land or building, the person liable to pay such surcharge may recover the same from the occupier of such land or building who uses it for non-residential purpose:Provided that if there is more than one such occupier, the amount of surcharge may be rateably apportioned among them by such person for the purpose of recovery under this section.
