Section 99(3) in The Howrah Municipal Corporation Act, 1980
(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] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on lands and buildings 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] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on lands and buildings remains in force.
