Section 193(1) in Kolkata Municipal Corporation Act, 1980
(1)The [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] 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 un let, upon the person in whom the right to let such land or building vests.
