Section 36ZA in New Town, Kolkata Development Authority Act, 2007
36ZA. Apportionment of liability for property tax on land or building when the premises assessed are let or sublet.
(1)If the annual valuation of any land or building which is sublet exceeds the amount calculated on the basis of rent of such land or building payable to the tenant by his sub-tenant or to the sub-tenant by the person holding under him, the tenant or the sub-tenant shall be entitled to receive from his sub-tenant or the person holding under him, as the case may be, the difference between any sum recovered under this Act from such tenant or the sub-tenant and the amount of property tax on such land or building which would be leviable if the annual valuation of such land or building were calculated on the basis of rent payable to the tenant by his sub-tenant or the person holding under him.
