Section 172(a) in West Bengal Municipal Corporation Act, 2006
(a)if there be but one occupier of the land or the building, from such occupier half of the amount paid, and may, if there be more than one occupier of the land or the building, recover from each occupier half of such amount as bears to the total amount paid by the owner the same proportion as the value of the portion of the land or the building in the occupation of such occupier bears to the entire value of such land or building:
