Section 120(3) in Siliguri Municipal Corporation Act, 1990
(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 consolidated rate on lands and buildings 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 consolidated rate on lands and buildings remains in force.
