Section 193(4) in Kolkata Municipal Corporation Act, 1980
(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.]