Section 138 in West Bengal Municipal Corporation Act, 2006
138. Property tax in bustee.
(1)Notwithstanding anything contained elsewhere in this Act, the property tax on land and building in a bustee shall, after deducting therefrom a sum equal to one-eighth of such property tax, be paid by the owner of the land in such bustee.(2)Whenever a property tax 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-(a)half of the property tax on the land on which the hut stands; and(b)the property tax 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 on land and building 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 on land and building remains in force.
