Section 147(2) in The Asansol Municipal Corporation Act, 1990.
(2)Such notice shall operate as an attachment of such rent unless the portion of the sum due shall have been paid and satisfied, and the occupier shall be titled to credit in account with the person to whom such rent is due for any sum paid by him to the Corporation in pursuance of such notice:Provided that if the person to whom such rent is due is not the person primarily liable for payment of the [property tax] [Words substituted by W.B. Act 17 of 1995.], he shall be entitled to recover from the person primarily liable for the payment of such tax any amount for which credit is claimed as aforesaid.
