Section 19(3) in The West Bengal Valuation Board Act, 1978
(3)If the amount is not paid within the prescribed time, the Board may refer the matter to the State Government and the State Government may pay the amount to the Board after deducting the same from any grant payable by the State Government to the Corporation, [the Municipality or such other local authority,] [Words Substituted for the words 'the Commissioners of the municipality or such local authority,' by W.B. Act 16 of 1995.] as the case may be.
