Right of occupier to recover from owner

Any tax or sum leviable under this Act from the owner may be recovered from the occupier, and in such case such occupier shall, in the absence of any contract to the contrary, be entitled to recover the same from the owner and may deduct the same from any rent then or thereafter due by him to the owner: Provided that the occupier shall not be liable for any such tax or sum due for a period prior to the date of commencement of his occupy.

149.