Section 195(1) in The Calcutta Municipal Corporation Act, 1980
(1)On the failure to recover any sum due on account of consolidated rate on any land or building from the person primarily liable therefor under section 193,[the Municipal Commissioner shall, notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1956 or in any other law for the time being in force, recover] [Words and figures substituted by W.B. Act 13 of 1984.] from every occupier of such land or building, by attachment of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of such land or building.
