Section 36Z in New Town, Kolkata Development Authority Act, 2007
36Z. Incidence and payment of primarily property tax on land and building.
(1)The property tax on land and building shall be leviable-(a)if the land or building is let, upon the lessor;(b)if the land or building is sublet, upon the superior lessor;(c)if the land or building is unlet, upon the person to whom the right to let such land or building vests.(2)The property tax on any land or building, which is the property of the Development Authority and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.(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.(4)In the case of any land or building or portion thereof which is not self-occupied and where the owner is refrained, by any law, order of the Government or order of a Court, from recovering the property tax due from the occupier or occupiers, such tax shall be recovered from the occupier or occupiers, as the case may be.
