Amendment status not verified — confirm the current text below against the official source.
Save as otherwise provided in the Act, the person primarily liable to pay the consolidated rate in respect of any land or building may recover— (a) if there be but one occupier of the land or building, from such occupier half of the rate so paid, and may, if there be more than one occupier, recover from each occupier half of such sum as bears to the entire amount of rate so paid by the owner the same proportion as the value of the portion of the land or building in the occupation of such occupier bears to the entire value of such land or building: Provided that if there be more than one occupier, such half of the amount may be apportioned and recovered from each occupier, in such proportion as the annual value of the portion occupied by him bears to the total annual value of such land or building; (b) the entire amount of the surcharge on the consolidated rate on any land or building from the occupier of such land or building who uses it for commercial or non-residential purposes: Provided that if there is more than one such occupier, the amount of surcharge on the consolidated rate may be 330 The Howrah Municipal Corporation Act, 1980. LVIII of 1980.] (Part IV.—Taxation.—Chapter IX.—B. Recovery of consolidated rate by person, etc.—Sections 131, 132.—Part V.—Civic Services.— Chapter X.—Water Supply and Drainage.—A. Proprietory rights of the Corporation.—Sections 133, 134.) apportioned and recovered from each such occupier in such proportion as the annual value of the portion occupied by him bears to the total annual value of such land or building.