Section 193(3) in Kolkata Municipal Corporation Act, 1980
(3)The liability of the several owners of any [land or] [Inserted by section 19 of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] building constituting a single unit of assessment, which is or purports to be severally owned in parts or flats or rooms, for payment of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] or any instalment thereof payable during the period of such ownership shall be joint and severalProvided that the Municipal Commissioner may apportion the amount of [property tax] [Substituted by section 2 of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001, for the words "consolidated rate" .] on such [land or] [Inserted by section 19 of the Calcutta Municipal Corporation (Second Amendment) Act, 1984 (West Bengal Act 13 of 1984), w.e.f. 15.5.1984.] building among the co-owners.[Provided further that in any case where the Municipal Commissioner is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land and building, land or building for the time being, shall be liable for payment of property tax so long as the owner remains un-traced and shall be entitled to the rebate, if admissible.] [Second proviso added by section 17(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.]
