Section 134(1) in West Bengal Municipal Corporation Act, 2006
(1)The property tax on land and building shall be primarily leviable.-(a)if the land or the building is let, upon the lessor, or(b)if the land or the building is sublet, upon the superior lessor, or(c)if the land or the building is unlet, upon the person in whom the right to let such land or building vests.
