Amendment status not verified — confirm the current text below against the official source.
(1) Every owner of a building or part thereof shall make payment of the building tax by such time and after such intervals as may be prescribed into the Reserve Bank of India or a Government Treasury and a receipted challan showing the payment of such tax in respect of a period orpart thereof shall be furnished to the prescribed authority in such manner as may be prescribed. (2) If the owner fails to make payment of tax referred to in sub-section (1) within the prescribed time, such tax shall be recoverable as an arrear of land revenue. 220 The West Bengal Building Tax Act, 1996. XIX of 1996.] (Sections 8-11.)