Section 169 in West Bengal Municipal Corporation Act, 2006
169. Recovery of property tax on and building or any other tax or charge when owner of land or premises is unknown or ownership is disputed.
(1)if any money is due to the Corporation under this Act from the owner of any land or premises on account of property tax on lands and buildings or any other tax, expenses or charges recoverable under this Act, and if the owner of such land or premises is unknown or the ownership thereof is disputed, 'the Commissioner may published twice, at an interval of not less than two months, a notification of such money and of sale of such land or premises for realisation thereof of the money and, after the expiry of not less than one month from the date of last publication of such notification, may, unless the money is paid, sell such land or premises by public auction to the highest bidder, who shall deposit, at the time of sale, twenty-five per cent. of the purchase money, and the balance thereof within thirty days of the date of such sale. Such notification shall be published in the Official Gazette and in local newspapers and by displaying on the land or the premises concerned.(2)After deducting the money due to the Corporation as aforesaid, the surplus sale proceeds, if any, shall be credited to the General Account of the Municipal Fund and may be paid, on demand, to any person who establishes his right thereto to the satisfaction of the Commissioner or a court of competent jurisdiction.(3)Any person may pay the money due to the Corporation at any time before the completion of the sale, whereupon the sale shall be abandoned. Such person may recover such money by a suit in a court of competent jurisdiction from any person beneficially interested in such land or premises.
