- Under section 37 of the Bengal Village Self-Government Act, 1919, union boards are authorized to impose yearly on persons who are owners or occupiers or owners and occupiers of buildings within the union, a rate as prescribed in the rules framed under the Act.If a police officer is required to occupy a building for the performance of his duties (e.g., an officer attached to a police-station) the Provincial Government will be regarded both as owner and occupier and will pay the union rate. In all other cases, the police officer who, occupies a Government building shall be liable to assessment as an occupier of the building. If he holds the building free of rent, the provision of rent-free quarters should be regarded as part of his "circumstances within the union" within the meaning of section 38 of the Bengal Village Self-Government Act, 1919.
