Section 193(1) in The Calcutta Municipal Corporation Act, 1980
(1)The consolidated rate on lands and buildings shall be primarily leviable,-(a)if the land or building is let, upon the lessor;(b)if the land or building is sublet, upon the superior lessor;(c)if the land or building is unlet, upon the person in whom the right to let such land or building vests.
