Section 212(3) in West Bengal Municipal Corporation Act, 2006
(3)If the owner or the lessee or the occupier of the premises or the person primarily liable for the payment of the property tax in respect of the premises or the other person having an interest therein, as the case may be, does not comply with the notice within the period specified therein, the Board of Councillors shall-(a)obtain from the supply mains of the Corporation such quantity of water as may be adequate for the requirement of the persons occupying, or employed in, the premises, and(b)provide connection pipes of such size, materials and description, and take such necessary steps for the purpose, as may be provided by regulations,and the cost incurred therefor by the Board of Councillors shall be recovered from the owner or the occupier of the premises or the other person having an interest therein, as the case may be, as an arrear of tax under this Act.
