Recovery of property taxes payable by owner.

(1) When any sum is due on account of a tax payable under this regulation in respect of any immovable property by the owner thereof the Municipality shall cause a bill for the amount stating the property and the period for which the charge is made, to be delivered to the person liable to pay the sum. (2) If the bill is not paid within ten days from the delivery thereof the Municipality may cause a notice of demand to be served on the person liable to pay the same and if he does not within seven days from the service of the notice pay the sum due with any fee liable for the notice or show sufficient cause for non-payment the sum due with the fee shall be deemed to be an arrear of tax. (3) The amount of every such arrear shall, subject to any claim on behalf of government, be a first charge on the property in respect of which it is payable, and shall besides being recoverable in any other manner provided by this Regulation, be recoverable on application made in this behalf by the Municipality to the Collector, as if the property were an estate assessed to land-revenue and the arrear were an arrear of such revenue due thereon: Provided that nothing in this sub-section shall authorise the arrest of a defaulter. (4) If any tax or sum liable under this Regulation from the owner is recovered from the occupier, such occupier shall, in the absence of any contract to the contrary, be entitled to recover the same from the owner may deduct the same from the rent then or thereafter due by him to the owner.