Section 4 in The West Bengal Building Tax Act, 1996.
4. Liability to pay building tax. -
Every owner within the meaning of sub-clause (i), or sub-clause (ii), as the case may be, of clause (e) of section 2 of a building or part thereof shall be liable to pay a building tax at the rate of five per centum of the annual value of such building or part thereof, for the period during which such person continues to be the owner of such building or part thereof.
