Section 138(3) in West Bengal Municipal Corporation Act, 2006
(3)The sum deducted under sub-section (1) shall be retained by the owner of the land in the bustee-(a)as a set-off against the expenses which may be incurred in collecting the portion of the property tax on land and building recoverable under sub-section (2), and(b)as a commutation of all refunds in respect of the huts which are vacant or which may be removed or destroyed during the period the property tax on land and building remains in force.
