Section 225(1) in West Bengal Municipal Corporation Act, 2006
(1)The Commissioner may, at any time, levy an annual fee, for drainage and sewerage, at such rate, as may be fixed under the regulations made thereunder, or as stated in the budget estimate referred to in sub-section (2) of section 69 in this behalf, on the owner or the occupier or the person responsible to pay property tax on any house or land.