Section 332(1) in West Bengal Municipal Corporation Act, 2006
(1)Every owner or keeper of a place not vested in or owned by, the Corporation or a Board appointed by the State Government for the administration of such place, which is used for burying, burning or otherwise disposing of the dead, shall cause such place to be registered in a register which shall be kept by the Commissioner and shall deposit in the office of the Corporation at the time of registration a plan of such place prepared by a surveyor.