Section 136(1) in West Bengal Municipal Corporation Act, 2006
(1)On the failure to recover any sum due on account of property tax on any land or building from the person primarily liable therefor under section 134, the Commissioner shall recover from the occupier of such land or building, by attachment of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of such land or building.
