Section 95(3) in The Howrah Municipal Corporation Act, 1980
(3)The liability of the several owners of any building constituting a single unit of assessment, which is or purports to be severally owned in parts or flats or rooms, for payment of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] or any instalment thereof payable during the period of such ownership shall be joint and several :Provided that the Commissioner may apportion the amount of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on such building among the co-owners.
