Liability for Property Taxes.

(1) Subject to the provisions of Sub-section (2) property taxes assessed upon any premises shall be primarily leviable as follows, namely:— (a) if the premises are held immediately from the 3[Government] or from the Corpo­ration, from the actual occupier thereof : Provided that property taxes due in respect of buildings vesting in the 3[Government] and occupied by servants of the 3[Government] or other person on payment of rent shall be leviable primarily from the 3[Government]; (b) if the premises are not so held— (i) from the lessor if the premises are let; (ii) from the superior lessor if the premises are sub-let; (iii) from the person in whom the right to let the premises vests if they are unlet. (2) If any land has been let for any term exceeding one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation or law or by assignment or transfer but not by sub-lease or the legal representative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant: H-2002–10 2[139A. (1) If any building or land or premises assessed to any property tax are let, and their rateable value exceeds the amount of rent payable in respect thereof the person from whom, under the provision of section 139, the said tax is leviable, the said person shall be entitled to receive from his tenant the difference between the amount of the property tax levied from him, and the amount which would be leviable from him if the said tax were calculated on the amount of rent payable to him. (2) If the building or land or premises are sub-let and their rateable value exceeds the amount of rent payable in respect thereof to the tenant by his sub-tenant, or the amount of rent payable in respect thereof to a sub-tenant by the person holding under him, the said tenant shall be entitled to receive from his sub-tenant or the said sub-tenant shall be entitled to receive from the person holding under him as the case may be, the difference between any sum recovered under this section from such tenant or sub-tenant and the amount of property tax which would be leviable in respect of the said building or land or premises if the rateable value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant receives, and the amount of rent which he pays. (3) The provision of this section shall apply only in relation to the property tax levied for any period prior to 1st April, 1970 referred to in sub-clause (i) of clause (1A) of section 2.] 140. (1) If the sum due on account of any property tax remains unpaid after a bill for the same has been duly served under the rules upon the person primarily liable for the payment thereof and the said person be not the occupier for the time being of the premises in respect of which the tax is due, the Commissioner may serve a bill for the amount upon the occupier of the said premises, or, if there are two or more occupiers thereof, may serve a bill upon each of them for such portion of the sum due as bears to the whole amount due the same ratio which the rent paid by such occupier bears to the aggregate amount of rent paid by them both or all in respect of the said premises. (2) If the occupier or any of the occupiers fails within thirty days from the service of any such bill to pay the amount therein claimed, the said amount may be recovered from him in accordance with the rules. (3) No arrear of a property-tax shall be receovered from any occupier under this section which has remained due for more than one year, or which is due on account of any period for which the occupier was not in occupation of the premises on which the tax is assessed. (4) If any sum is paid by, or recovered from, an occupier under this section, he shall be entitled to credit therefor in account with the person primarily liable for the payment of the same.