Section 36Z(1) in New Town, Kolkata Development Authority Act, 2007
(1)The property tax on land and building shall be 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 unlet, upon the person to whom the right to let such land or building vests.
