Section 184(1A) in West Bengal Municipal Act, 1993
(1A)[ Any expenditure incurred for the removal of any projection, obstruction or encroachment referred to in sub-section (1) shall be recovered as an arrear of tax under this Act from the person who erects or sets up such projection, obstruction or encroachment] [Inserted by ibid, w.e.f. 13.7.1994.].
