Amendment status not verified — confirm the current text below against the official source.
Where any land or building is in the occupation of any person, not being the owner or the 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. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MAY 29, 2008 81 The West Bengal Municipal Corporation Act, 2006. (Part V.—Chapter X.—A. Payment and recovery of tax.— Sections 169, 170.) Recovery of property tax on land and building or any other tax or charge when owner of land or premises is unknown or ownership is disputed. Tax not invalid for defect of form.