Section 120 in The Asansol Municipal Corporation Act, 1990.
120. [property tax] [Words substituted by W.B. Act 17 of 1995.] in a bustee. -
(1)Notwithstanding anything contained elsewhere in this Act, the [property tax] [Words substituted by W.B. Act 17 of 1995.] on lands and buildings in a bustee shall, after deducting therefrom a sum equal to one-eighth of such rate, be paid by the owner of the land in the bustee.(2)Whenever a [property tax] [Words substituted by W.B. Act 17 of 1995.] on land and building in a bustee is leviable, the owner of the land in such bustee may recover from the owner of each hut standing thereon-(i)half of the [property tax] [Words substituted by W.B. Act 17 of 1995.] on the land on which the hut stands; and(ii)the [property tax] [Words substituted by W.B. Act 17 of 1995.] on the hut standing on the land.(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] [Words substituted by W.B. Act 17 of 1995.] 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 [property tax] [Words substituted by W.B. Act 17 of 1995.] on lands and buildings remains in force.
