If the defaulter is the owner of premises in respect of which expenses are

payable the occupier may also be liable for payment thereof.— If the default referred to in the last preceding section is in connection with a building or a land and the defaulter is the owner thereof, the sum due may be demanded from any person who at the time when the said expenses were incurred occupied the same building or land under or from the said owner. In the event of the occupier failing to pay the sum due, it may be recovered by distress and sale of the goods and chattels of the said person as if the amount thereof were a property tax due by him: Provided that.—

1. (a) if the occupier makes a true disclosure of the name and address of the person to whom the rent is due and proves to the satisfaction of the Commissioner that the amount of rent payable by him to that person on the date of the demand for the payment of the said expenses was less than the amount of the said demand, then the occupier shall not be liable to pay on account of the said demand any sum greater than the amount payable as rent on the date aforesaid;
2. (b) the occupier shall be entitled to credit in account with the owner for any sum recovered from him on account of the said expenses;
3. (c) nothing in this section shall affect any agreement made between the occupier and the owner respecting the payment of expenses as aforesaid. Proceedings before Courts