Section 124(1) in The Chandernagore Municipal Corporation Act, 1990
(1)If any surcharge is levied on the [property tax] [Words substituted by West Bengal Act 17 of 1995.] on any land or building, the person liable to pay such surcharge, may recover the same from the occupier of such land or building who uses it for non-residential purpose:Provided that if there is more than one such occupier, the amount of surcharge may be rateably apportioned among them by such person for the purpose of recovery under this section.
