Section 172 in West Bengal Municipal Corporation Act, 2006
172. Appointment of property tax on lands and buildings by person primarily liable to pay such tax.
- Save as otherwise provided in this Act, any person primarily liable to pay the property tax in respect of any land or building may recover.-(a)if there be but one occupier of the land or the building, from such occupier half of the amount paid, and may, if there be more than one occupier of the land or the building, recover from each occupier half of such amount as bears to the total amount paid by the owner the same proportion as the value of the portion of the land or the building in the occupation of such occupier bears to the entire value of such land or building:Provided that if there be more than one occupier of the land or the building, such half of the amount may be apportioned and recovered from each occupier, in such proportion as the annual value of the portion occupied by him bears to the total annual value of such land or building;(b)the entire amount of the surcharge on the property tax on any land or building from the occupier of such land or building who uses it for commercial or non-residential purpose.
