Section 134 in West Bengal Municipal Corporation Act, 2006
134. Incidence of property tax on land and building.
(1)The property tax on land and building shall be primarily leviable.-(a)if the land or the building is let, upon the lessor, or(b)if the land or the building is sublet, upon the superior lessor, or(c)if the land or the building is unlet, upon the person in whom the right to let such land or building vests.(2)The property tax on any land or building, which is the property of the Corporation and the possession of which has been delivered under any agreement or in accordance with the terms and conditions of any licence, shall be leviable upon the transferee or the licensee, as the case may be.(3)The liability of several owners of any building constituting a single unit of assessment, which is, or is purported to be, severally owned in parts, or as units, of flats or rooms, for payment of property tax or any instalment thereof payable during the period of such ownership shall be joint and several:Provided that the Commissioner may apportion the amount of property tax on such building among the co-owners.
