Section 100 in The Howrah Municipal Corporation Act, 1980
100. Person liable to pay surcharge to recover it from the occupier.
- If any surcharge is levied on the [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on any land or building under sub-section (2) of section 88, 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.
