Section 45(1) in The Calcutta Improvement Act, 1911
(1)During the thirty days next following the first day on which any notice is published under section 43 in respect of any improvement scheme, the Board shall serve a notice on -(i)every person whose name appears in the municipal assessment-book as being primarily liable to pay the owner's share of the consolidated rate, or the rate on the annual value of holdings, as the case may be, in respect of any land which the Board propose to acquire in executing the scheme [or in regard to which they propose to recover a betterment fee] [Words substituted by Ben. Act 8 of 1931.], and(ii)the occupier (who need not be named) of each premises or holding entered in the municipal assessment-book, which the Board propose to acquire in executing the scheme.
