Section 183(5) in The Calcutta Municipal Corporation Act, 1980
(5)The Municipal Commissioner shall, on receipt of a notice of transfer or devolution of title under this section,[and upon payment of such fees as may be determined by regulations] [Words inserted by W.B. Act 21 of 1988.] record such transfer or devolution in a book [*****] [Words omitted by W.B. Act 21 of 1988.] and also in the Municipal Assessment Book :[Provided that nothing in this sub-section shall derogate from the power of the Corporation to refuse mutation in a case where there is arrear of any dues to the Corporation on account of the transfer or the predecessor-in-interest of the applicant.] [Proviso first inserted by W.B. Act 6 of 1996 and thereafter substituted by W.B. Act 26 of 1997.]