Section 227(2) in West Bengal Municipal Corporation Act, 2006
(2)The Commissioner may, in accordance with such regulations as may be made by the Corporation in this behalf, close, demolish, alter, or remake any connection made in contravention of sub-section (1), and the expenses incurred in so doing shall be paid by the owner or, the occupier of the premises, as the case may be, for the benefit of which such connection was made or by the person who made, or caused to be made, such connection, and, such expenses shall be realised by the Commissioner as arrears of taxes under this Act.