Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 197] [Entire Act] State of West Bengal - Subsection Section 197(b) in Kolkata Municipal Corporation Act, 1980 (b)any deficiency shall be deemed to be an arrear of the property tax and shall be payable and recoverable as such :