Section 193 in Kolkata Municipal Corporation Act, 1980
193. Incidence of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on lands and buildings.
(1)The [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] 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 un let, upon the person in whom the right to let such land or building vests.(2)The [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on any land or building, which is the property of the Corporation and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.(3)The liability of the several owners of any [land or] [Inserted by section 19 of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] building constituting a single unit of assessment, which is or purports to be severally owned in parts or flats or rooms, for payment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] or any instalment thereof payable during the period of such ownership shall be joint and severalProvided that the Municipal Commissioner may apportion the amount of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on such [land or] [Inserted by section 19 of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] building among the co-owners.[Provided further that in any case where the Municipal Commissioner is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land and building, land or building for the time being, shall be liable for payment of property tax so long as the owner remains un-traced and shall be entitled to the rebate, if admissible.] [Second proviso added by section 17(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](3A)[ In the case of any land or building or portion thereof which is not self-occupied and where the owner is refrained,-by any law. Order of the Government or Order of Court, from recovering the property tax due from the occupier or occupiers, such tax shall be recovered from the occupier or occupiers, as the case may be :Provided that the owners shall continue to pay such amount of property tax as he was liable to pay before coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, and only the balance amount of the property tax, when, determined after coming into force of the Kolkata Municipal Corporation (Amendment) Act, 2006, if any, shall be recovered from the occupier.] [Sub-section (3A) inserted by section 17(2), of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](4)[ Notwithstanding the vesting of any land in the State under the Calcutta thika Tenancy (Acquisition and Regulation) Act, 1981, in the case of any land comprised in a thika tenancy, the [property tax] [Inserted by section 14 of the Calcutta Municipal Corporation (Amendment) Act, 1983 (West Bengal Act 32 of 1983), w.e.f. 4.1.1984.] assessed in respect of such land and any but or building made thereon shall be primarily leviable upon the thika tenant.]
