Section 14A(1) in The West Bengal Premises Requisition And Control (Temporary Provisions) Act, 1947
(1)The rent compensation of any premises shall be liable to be -(a)increased or decreased where the rent compensation includes the tenant's share of the municipal rates and taxes and there has been increase or decrease in such rates and taxes, by adding to the compensation payable for a year one-half of the total amount of such increase in respect of such premises or by deducting from the rent compensation an amount proportionate to the decrease in the municipal rates and taxes, as the case may be, or(b)increased, where the landlord incurs any expenditure on the improvement of structural alteration to the premises with the approval, in writing, of the State Government, by adding to the rent payable for a year ten per cent, of the amount of such expenditure.
