Part of section 19

(a) an amount not exceeding half the amount of the tax, if such land or building is used for the public charitable purposes by a public trust registered under the Bombay Public Trusts Act, 1950, or for residential purposes, (b) full amount of the tax, if such land or building is used for the purposes of trade commerce or industry or carrying on of profession or business or for the purposes other than those specified in clause (a).

(2) Where tax is paid in respect of any building consisting of more tenements than one, by the person primarily liable or on his behalf, he shall be entitled to recover from the occupiers of the tenements amounts recoverable under the provisions of sub-section (1) pro rate to the amount of rents for which such tenements are iet :

Provided that if the person who has paid tax under the provisions of section 12 is a specified widow or a specified disabled person, such widow or disabled person shall be entitled to recover the full amount paid by her, or as the case may be, him, from the person in occupation of the land, building or tenement, as the case may be, in respect of which the tax has been so paid.

Provided further that, no such recoveries shall be made in respect of- (a) any tenement in occupation of such person or any person acting on his behalf, or (b) any tenement the tax on which by the terms of the tenancy, such person has agreed to pay for its occupier.

(3) The recovery of any amount of tax from an occupier under this section shall not be deemed to be an increase for the purposes of section 7 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, or any law corresponding thereto.