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 147] [Entire Act] State of West Bengal - Subsection Section 147(e) in West Bengal Municipal Act, 1993 (e)in the case of property tax on lands and buildings, by attachment of rent due in respect of the land or the building, or