Amendment status not verified — confirm the current text below against the official source.
(I) On lhe failure to recover any sum due on account of '[properly tax| on any land or building from ihe person primarily liable therefor under scclion 193. -[the Municipal Commissioner shall, notwithstanding anything contained in lhe West Bengal Premises Ten ancy Act, 1956 or in any other law for the time hcing in force, recover) front every occupier or such land or building, by attachment of ihe rem payable by such occupier, a portion of lhe total sum due which bears, as nearly as may be. ihe same proportion to lhai sum as lhe lejil annually payable hy such occupier hears to tlieioial amount of rem annually payable in respect oT the whole of such land or building. (2) An occupier, from whom any sum is recovered under sub-seclion (1). shall he entitled to be reimbursed hy the person primarily liable Tor the payment of such sum. and may. in addition to having recourse lo olher remedies thai may be open lo him, deduct the amouni so recovered from the amouni oT any rent becoming due from time to lime from him to such person. "'196. (1) Save as otherwise provided in ihis Act. lhe '[property-tax] on any land or building under ihis Chapter shall he paid by the person liable for the payment thereof.in quarterly instalments and, for the purposes or ihis section each quarter shall be deemed io commence on the first day or April, lirsi day nf July. first day of Octobcr, and first day of January, of a year. (2) The Municipal Commissioner shall cause to be preserved to llic ■person liable lor payment of llie '[properly lax] a comprehensive bill in respect ol such rale lobe paid in quarterly instalments, showing separately 'Sue four-note 7 tin patjc 63.1 mtti: . :TIIL- words and figure* within the square brackets were substituted Tor the words "the Municipal Commissioner shall recovcr" hy s 20 of the Calculla Municipal Cnrpominn (.Second Amendment) Acl, ll.ttH (Wcsl Ben. Act Xlll of 1951) 'Section 19ft was substituted Inr llie original section hy s 10 of lhc Calcium Municipal Corporation (Amendment) Acl, I 997 (West Ben. Act XXVI of 1997). Recover)1 of 'Iprupcny lax] on lands and buildings Trom occupier. [West Bon. Act fi7S The Kolkata Municipal Corporaiion Acr, 79(90, (Part IV.—Taxation.—Chapter XII.—Powers of Taxation and property taxes.—G. Incidence and payment of property lax on hinds and fmiUiiitg.v.—Sections 197, I9S.) ? llic amounl of (lie '[properly taxi due against each quarter and ilie dale on which the '[properly tax J for each quarter is due. Such bill shall be sent hy post under certificate of posting orhy couricr agency lo llic person liable for payment ol the '[property lax] not later than the 31st day of May. Explanation.—"Courier agcucy" shall mean a commercial concern engaged in door lo door transpmlion ol lime-sensitive documents, utilising the services of a person, either directly or indirectly, to carry such document.1;. Pnymcniof 197, (|) When an objection lo a valuation has been made under ■axi'inclut: section IH6, the '[property lax] shall, pending lhe determination oT the t>f (ihjccion objection under section IS8. he payable on the previous; valuation in the or appeal. usua[ manner. (2) If, after ihe objection has been determined under section I 88, lhe prcvinus valuation is altercd.or after the appeal has been disposed of under seclion 189, the valuation decided under section 188 is altered, ihen— (a) any sum paid or deposited under section I 89 in cxeess shall be refunded or allowed lo be sei-off against any present or future demand of the Corporation under lhis Acl, nnd (b) any deficiency shall be deemed to be an arrcarof lhe '[property tax | and shall he payable and reovcrable as such; Provided lhal— (i) if any premises have, for the purposes of valuation under section 179 ur seclion 180, been for the first time valued or subdivided or amalgamated wilh any oilier premises and an objection to the valuation thereof has been made under section ■ 1X6, then lhe '[properly lax] shall, pending the final dcicnuiuniion of lhe objection, be paid on such valuation; and ' (ii) if. when such objection has been finally determined, such valuation is reduced, and if the '[property lax] has already hcen paid thereon, then the sum paid in excess shall be refunded or allowed to be sui-off against any present or future demand of the Corporation under this Acl.