Amendment status not verified — confirm the current text below against the official source.
(1) The property tax on land and building shall be primarily leviable,— (a) if the land or the building is let, upon the lessor, or (h) if the land or the building is sublet, upon the superior lessor, or (c) if the land or the building is unlet, upon the person in whom the right to let such land or building vests. 72 THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 29, 2008 [PART III The West Bengal Municipal Corporation Act, 2006. Cases of annual value of land or building exceeding the amount of rent thereof. Recovery of sum due on account of property tax on land and building from occupier. Payment of property tax in quarterly instalment. Property tax in bustee. (Part V.—Chapter IX.—Municipal Taxation.—C. Valuation and assessment list.—Sections 135-138.) (2) The property tax on any land or building, which is the property of the Corporation and the possession of which has been delivered under any agreement or in accordance with the terms and conditions of any licence, shall be leviable upon the transferee or the licensee, as the case may be. (3) The liability of several owners of any building constituting a single unit of assessment, which is, or is purported to be, severally owned in parts, or as units, of flats or rooms, for payment of property tax or any instalment thereof payable during the period of such ownership shall be joint and several: Provided that the Commissioner may apportion the amount of property tax on such building among the co-owners.