Determination of owner or occupier where there are gradations of owners or occupiers

Whenever any right is conferred or duty imposed by or under this Act, or by any rule or bye-law 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 owners or occupiers, 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 occupiers shall be deemed to be so entitled or bound:

Provided that if the name of any one of 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.