Section 116 in Siliguri Municipal Corporation Act, 1990
116. Incidence of consolidated rate of lands and buildings.
(1)The consolidated rate on lands and buildings shall be primarily leviable:-(a)if the land or building is let, upon the lessor,(b)if the land or building is sublet, upon the superior lessor,(c)if the land or building is un-let, upon the person in whom the right to let such land or building vests.(2)The consolidated rate on any land or building, which is the property of the Corporation and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be.(3)The liability of the several owners of any building constituting a single unit of assessment, which is or is purported to be severally owned in parts or flats or rooms for payment of consolidated rate or any installment thereof payable during the period of such ownership shall be joint and several:Provided that the Chief Executive Officer may apportion the amount of consolidated rate on such building among the co-owners.
