Section 36Z(3) in New Town, Kolkata Development Authority Act, 2007
(3)The liability of the several owners of any land or building constituting a single unit of assessment, which is or purports to be severally owned in parts or flats or rooms, for payment of property tax or any installment thereof payable during the period of such ownership, shall be joint and several:Provided that the Chairmen may apportion the amount of property tax on such land or building among the co-owners:Provided further that in any case where the Chairman is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land or building for the time being, shall be liable for payment of property tax so long as the owner remains untraced and shall be entitled to the rebate, if admissible.
