Section 178(6) in Kolkata Municipal Corporation Act, 1980
(6)The Municipal Commissioner, shall upon an application made in this behalf by an owner, lessee or sub-lessee or occupier of any land or building and upon payment of such fees as may be determined by the Corporation by regulations, furnish information to such person regarding the apportionment of the [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] of such land or building among the several occupiers within such land or building for the current period or the period immediately precedingProvided that nothing in this sub-section shall prevent the Corporation from recovering the dues from any such person.D. Assessment
