Section 36ZB in New Town, Kolkata Development Authority Act, 2007
36ZB. Recovery of property tax on land and building.
(1)On the failure to recover any sum due on account of property tax on any land or building from the person primarily liable therefore under section 36Z, the Chairman shall, notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1997 or any other law for the time being in force, recover from every 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 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 have 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.
