(1) Every owner of a building or part thereof shall make payment of the building tax by such time and after such intervals as may be prescribed into the Reserve Bank of India or a Government Treasury and a receipted challan showing the payment of such tax in respect of a period orpart thereof shall be furnished to the prescribed authority in such manner as may be prescribed.
(2) If the owner fails to make payment of tax referred to in sub-section
(1) within the prescribed time, such tax shall be recoverable as an arrear of land revenue.
220 The West Bengal Building Tax Act, 1996.
XIX of 1996.]
(Sections 8-11.)
8. Where any owner proves to the satisfaction of the prescribed authority, upon application made by him within one yearfrom the date of payment of the tax by him, that a tax in respect of .the building or part thereof has been paid by him in excess of what is payable under section 6, the amount of the excess tax so paid by him shall be refunded to him in the prescribed manner.
Refund of tax.