Section 3(f) in Calcutta Thika Tenancy (Acquisition and Regulation) Rules, 1982
(f)all cesses, municipal or other local rates or other impositions which are, or may hereafter be, imposed on the land and the buildings or other erections thereon, if any, whether payable by the owner or the occupier, shall be paid by the thika tenant or the tenant, as the case may be;
