Determination of owner or occupier where there are gradation of owner or occupier.--

Whenever any right is conferred or duty is imposed, by or under this Act or by any rule or byelaws made thereunder, on the owner or occupier of any premises, and, in consequence of there being gradations of owners or occupiers, doubt arises as to who is the owner or occupier entitled to exercise such right or bound to perform such duty, the Commissioner may, after due inquiry, determine from time to time which of such owners or occupier shall be deemed to be so entitled or bound. Provided that if the name of any one such owners or occupiers has been entered in the assessment list in pursuance of any decision given by the Commissioner, such owner or occupier shall be deemed to be so entitled or bound until his name is duly removed from the said assessment list.