Section 240(3) in West Bengal Municipal Corporation Act, 2006
(3)If the owner or the occupier of any premises in which any cesspool has been constructed does not comply with the notice under sub-section (2) within fifteen days from the date of receipt of the notice by him, the Commissioner shall take such steps to remove such cesspool and to fill up it as he may deem fit, and all expenditure incurred by the Commissioner for the purpose shall be recoverable from the owner or the occupier of such premises as an arrear of tax under this Act.
