Section 193(3) in The Calcutta Municipal Corporation Act, 1980
(3)The liability of the several owners of any [land or] [Words Inserted by W.B. Act 13 of 1984.] building constituting a single unit of assessment, which is or purports to be severally owned in parts or flats or rooms, for payment of consolidated rates or any instalment thereof payable during the period of such ownership shall be joint and several :Provided that the Municipal Commissioner may apportion the amount of consolidated rate on such [land or] [Words Inserted by W.B. Act 13 of 1984.] building among the co-owners.
