Section 239(1)(a) in West Bengal Municipal Act, 1993
(a)if the premises are unoccupied or prohibited for human habitation; or(aa)[ if, in respect of the premises, any taxes or rates or fees or charges are in arrear for payment for more than one year; or] [Inserted by the West Bengal Act 13 of 1995, w.e.f. 5.9.1995.]