Section 135(1) in West Bengal Municipal Corporation Act, 2006
(1)If the annual value of any land or building exceeds the amount of rent of such land or building payable to the person on whom the property tax on such land or building is leviable under section 134. such person shall be entitled to receive from his tenant the difference between the amount of the property tax on such land or building and the amount which would be leviable, if the property tax on such land or building were calculated on the basis of the rent payable to him.
