Section 116(1) in The Asansol Municipal Corporation Act, 1990.
(1)The [property tax] [Words substituted by W.B. Act 17 of 1995.] on lands and buildings shall be primarily 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 in whom the right to let such land or building vests.
