Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 162] [Entire Act] State of West Bengal - Subsection Section 162(2) in West Bengal Municipal Act, 1993 (2)The assessment or recovery made under this section shall not by itself be deemed to confer upon such person any right or title as the lawful occupier of the land or the building as aforesaid.