Section 95(1) in The Howrah Municipal Corporation Act, 1980
(1)The [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on lands and buildings shall be primarily leviable, -(a)if the land or building is let, upon the lessor;(b)if the land or building is sublet, upon the superior lessor;(c)if the land or building is unlet, upon the person in whom the right to let such land or building vests;(d)[ if the holding comes within the purview of the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981, upon the thika tenant or the tenant, as the case may be.] [Clause (d) inserted by W.B. Act 29 of 1990.]
