Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 148] [Entire Act] State of West Bengal - Subsection Section 148(1) in West Bengal Municipal Act, 1993 (1)The property tax on land or building shall be leviable in equal shares upon the owner and the occupier :Provided that the surcharge under section 97 shall be leviable upon the occupier.
