HMC Act 95Chapter IV · Part IV – [Taxation And Application Fee For Enlistment] [Heading substituted for the heading 'Taxation' by W.B. Act 10 of 1992.]

Section 95 · Incidence of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] of lands and buildings

(1)

The [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on lands and buildings 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;

(d)

[ if the holding comes within the purview of the Calcutta Thika Tenancy (Acquisition and Regulation) Act, 1981, upon the thika tenant or the tenant, as the case may be.] [Clause (d) inserted by W.B. Act 29 of 1990.]

(2)

The [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] 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 purports to be severally owned in parts or flats or rooms, for payment of [property tax] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] 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] [Words substituted for the words 'consolidated rate' by W.B. Act 17 of 1995.] on such building among the co-owners.

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