Section 117(1) in Siliguri Municipal Corporation Act, 1990
(1)If the annual value of any land or building exceeds the amount of rent of such land or building payable to the person upon whom the consolidated rate on such land or building is leviable under section 116, such person shall be entitled to receive from his tenant the difference between the amount of the consolidated rate on such land or building and the amount which would be leviable if the consolidated rate on such land or building were calculated on the basis of the rent payable to him.
