Section 154 in The Chandernagore Municipal Corporation Act, 1990
154. Apportionment of [property tax] [Words substituted by West Bengal Act 17 of 1995.] by the person primarily liable to pay.
- Save as otherwise provided in this Act, the person primarily liable to pay the [property tax] [Words substituted by West Bengal Act 17 of 1995.] in respect of any land or building may recover,-(a)if there be but one occupier of the land or building, from such occupier half of the rate so paid, and may, if there be more than one occupier, recover from each occupier half of such sum as bears to the entire amount of rate so paid by owner the same proportion as the value of the portion of the land or building in the occupation of such occupier bears to the entire value of such land or building:Provided that if there be more than one occupier, such half of the amount may be apportioned and recovered from each occupier, in such proportion as the annual value of the portion occupied by him bears to the total annual value of such land or building;(b)the entire amount of the surcharge on the [property tax] [Words substituted by West Bengal Act 17 of 1995.] on any land or building from the occupier of such land or building who uses it for commercial or non-residential purpose.
