Section 118 in Siliguri Municipal Corporation Act, 1990
118. Recovery of sum due on account of consolidated rate on lands and buildings from occupiers.
(1)On the failure to recover any sum due on account of consolidated rate on any land or building from the person primarily liable therefor under section 116, the Chief Executive Officer shall recover from the occupier of such land or building, by attachment of the rent payable, by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of such land or building.(2)An occupier, from whom any sum is recovered under sub-section (1), shall be entitled to be reimbursed by the person primarily liable for the payment of such sum, and may, in addition to having recourse to other remedies that may be open to him, deduct the amount so recovered from the amount of any rent becoming due from time to time from him to such person.
