In the event of a non-compliance with the terms of any notice, order or

payable by him in respect of such property as it falls due up to the amount recoverable from the owner under section 366:

Provided that if the occupier refuses to disclose the correct amount of

the rent payable by him or the name or address of the person to whom it is payable, the authority or officer may recover from the occupier the whole amount recoverable under section 368 as an arrear of tax under this Act.

1. (2) Any amount recovered from an occupier instead offrom an owner