Section 218(2) in West Bengal Municipal Corporation Act, 2006
(2)If any water-fitting which any person is liable to maintain is in such condition or is so constructed or adapted as aforesaid, the Commissioner, without prejudice to his right to proceed against the person under any other provision of this Act, may give direction to such person to carry out any necessary repairs or alterations and, if he fails to do so within forty-eight hours of such direction, may cause to be carried out the work and recover from him the expenses incurred by him in so doing as an arrear of tax under this Act.