Amendment status not verified — confirm the current text below against the official source.
(I) For lhe purposes of recovery of any ^[property lax] from any occupicr under scclion 195, ihe Municipal Commissioner^, notwithstanding anything contained in the West Bengal Premises Tenancy Aci, I95(> or any other law for lhe time being in force,] shall cause io be served on such occupier a noticc requiring him to pay lo ihe Corporaiion any rent due or falling due from him in respect of lhe land or building io ilie extern necessary to satisfy the portion of the sum due for which he is liable under the said seclion. 'itv fniii nine 2 on page 573. mile. Sri' foal-note 1 on p;ij;e 633. ante, 'Tlte wiirils :md figures within I lie sc|ur.rc braekeis were inserted by s itf lhe Calculla Municipal Corporation (Second Amendment) Acl, 19S4 (Wesl Ben Acl Xlll of l!)B4). fi94 The Kolkaia Municipal Corporation Act, 1980. [West Ben. Act Ken (ivory of 'flirupvny I.K| on hinds anil buildings or any oilier l;is or chargcs when tiwui'r ofhnd or premises is unknown or ownership is disputed (Pari IV.—Taxation.—Chapter XVI,—Payment and recovery of taxes. —A, Recovery of taxes by ihe Corporalion.—Svuian 226.) (2) Sucli noiicc shall operate as an attachment or such rent unless lhc portion ol" tltc sum due shall have been paid and satisfied, mid the occupier shall he entitled to credit in account with lhc person io whom such renl due lor any sum paid hy hi ill to lhc Corporation in pursuance of such nolice: Provided lhat if lhe person to whom such renl is due is nol lhe person primarily liable lor payment of the '[properly lax] he shall be entitled to recovcr from ihe person primarily liable for the pay men I of such lax any amount for which credit is claimed as aforesaid. (3) If any occupier fails to pay to the Corporalion any rent due or falling due which he has been required to pay in pursuance of a notice served upon him as aforesaid, the amount oi such rent may he recovered from him by lhe Corporalion as an arrenr oi' lax under this Act. 22fi. (1) If any money is due under ihis Act from the owner of any land or premises on account of '[properly lax] on lands and huildings or any other lax. expenses or charges recoverable under this Act and if the owner of such hind or premises is unknown or lhe ownership thereof is disputed, the Municipal Commissioner may publish twice, at an interval of not less lhan two months, a notification of such dues and of sale of such land or premises for realisation thereof and after the expiry of not less ihnn one month from the dale of last publication of such notification, unless die amount recoverable is paid, may sell such land or premises by puhlie ituction io the highest bidder, who shall deposil, at lhe lime of s;ile. Iwenty-five per cent, of the purchase money, and the balance thereof wihtin thirty days of the date of sale. Such notification shall be published in the Official Gazette and in local newspapers and by displaying on the land or lhe premises concerned. (2) A Tier deducting the amount due lo the Corporalion as aforesaid, llie surplus sale precccds. if any. shall be credited to the Municipal Fund and may be paid, on demand, tt> any person who establishes his right thereto to the satisfaction of lhe Municipal Commissioner or a couri of competent jurisdiction. (3) Any person may pay the amount due :U any lime hcforc the completion of the sale, whereupon the sale shall be abandoned. Such person may recover such amount by a suit in a couri of competent jurisdiction from any person beneficially interested in such land or premises. The Kolkata Municipal Carporaiioit Acl. I9S0. 695 Power of the Municipal Conn llisNOncr lo proscculc or scrvr nuliti: ol ilcliniul. C;mcL'li;ilion of irrecoverable dues. UX or 1980.1 (Pari /V—Taxation.—Chapter XVI -—Payment and re coven' of fare.s\ —A, Recovers' of'taxes hv the Corporaiion. —See lions 227-229.)