Amendment status not verified — confirm the current text below against the official source.
(1) The consolidated rate on lands and building shall be primarily leviable,— (a) if the land or building is let, upon the lessor, (b) if the land or building is sublet, upon the superior lessor, (c) if the land or building is unlet, upon the person in whom the right to let such land or building vests. (2) The consolidated rate on any land or building, which is the property of the Corporation and the possession of which has been delivered under any agreement or licensing arrangement, shall be leviable upon the transferee or the licensee, as the case may be. (3) The liability of the several owners of any building constituting a single unit of assessment, which is or is purported to be severally owned in parts or flats or rooms, for payment of consolidated rate or any instalment thereof payable during the period of such ownership shall be joint and several: Provided that the Chief Executive Officer may apportion the amount of consolidated rate on such building among the co-owners. Incidence of consolidated rate of lands and buildings. 585 The Chandernagore Municipal Corporation Act, 1990. [West Ben. Act (Part V.—Chapter IX.—Municipal Taxation.—C. Valuation and Assessment List.— Sections 120-123.) Cases of annual value of land or building exceeding the amount of rent of such land or building. Recovery of sum due on account of consolidated rate on lands and buildings from occupiers. Payment of consolidated rate in quarterly instalments. Consolidated rate in a bustec.