Section 225(1) in Kolkata Municipal Corporation Act, 1980
(1)For the purposes of recovery of any [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." ] from any occupier under section 195, the Municipal Commissioner [, notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1956 or any other law for the time being in force,] [Inserted by section 28 of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] shall cause to be served on such occupier a notice requiring him to pay to the Corporation any rent due or failing due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section.