Section 7 in The West Bengal Building Tax Act, 1996.
7. payment of tax. -
(1)Every owner of a building or part thereof shall make payment of the building tax by such time and after such intervals as may be prescribed into the Reserve Bank of India or a Government Treasury and a receipted challan showing the payment of such tax in respect of a period or part thereof shall be furnished to the prescribed authority in such manner as may be prescribed.(2)If the owner fails to make payment of tax referred to in sub-section (1) within the prescribed time, such tax shall be recoverable as an arrear of land revenue.
