Section 183(5) in Kolkata Municipal Corporation Act, 1980
(5)The Municipal Commissioner shall, on receipt of a notice of transfer Dr devolution of title under this section [and upon payment of such fee as may be determined by regulations] [Inserted by section 7(1) of the Calcutta Municipal Corporation (Amendment) Act, 1988 (West Bengal Act XX4 of-1-988), w.e.f. 20.2.1989.], record such transfer or devolution in a book [ xxx ] [The words "in such form and in such manner as may be prescribed" omitted by section 7(2), ibid, w.e.f. 20.2.1989.] 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 substituted by section 9 of the Calcutta Municipal Corporation (Amendment) Act, 1997 (West Bengal Act 26 of 1997), w.e.f. 22.12.1997.]