Amendment status not verified — confirm the current text below against the official source.
( I) Where any land or building is in the occupation of any person not being the owner or occupier of such land or building, the amount of any tax, toll, fee, rate or other money due under this Act and assessed on the annual value of such land or building may be recovered from such person as if he were an occupier of such land or building: Provided that no sum shall be recovered from such person if it is not due in respect of the period during which such person has been in occupation of such land or building. (2) The assessment or recovery made under this section shall not by itself be deemed to confer upon such person any right or title as the lawful occupier of the land or the building as aforesaid. Recovery of tax from unauthorised occupier of land or building. 277 The West Bengal Municipal Act, 1993. [West Ben. Act (Part 1V.—Municipal Taxation and Application Fee.— Chapter XIL—Recovery of taxes.—Sections 163, 164.) Recovery of property tax on land or building or any other tax or charge in the case of unknown owner of land or premises or disputed ownership. Taxes not invalid for defect of form.