Section 28(4) in The West Bengal Maritime Board Act, 2000
(4)Where the Board itself manages or operates a port, the Board, or where a person or an undertaking is in charge of the management and operation of a port under the provisions of this Act, such person or undertaking, shall be liable to pay the rents, rates and taxes that are payable to the State Government or the Central Government or the local authority as required under any law for the time being in force.
