Section 119(1) in The Chandernagore Municipal Corporation Act, 1990
(1)The [property tax] [Words substituted by West Bengal Act 17 of 1995.] on land and building shall be primarily leviable,-(a)if the land or building is let, upon the lessor,(b)if the land or building is sublet, upon the superior lessor,(c)if the land or building is unlet, upon the person in whom the right to let such land or building vests.
