Section 193(3A) in Kolkata Municipal Corporation Act, 1980
(3A)[ In the case of any land or building or portion thereof which is not self-occupied and where the owner is refrained,-by any law. Order of the Government or Order of Court, from recovering the property tax due from the occupier or occupiers, such tax shall be recovered from the occupier or occupiers, as the case may be :Provided that the owners shall continue to pay such amount of property tax as he was liable to pay before coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, and only the balance amount of the property tax, when, determined after coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, if any, shall be recovered from the occupier.] [Sub-section (3A) inserted by section 17(2), of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
