section 8
Primary responsibility for tax on lands and buildings.
The [Maharashtra Education and Employment Guarantee] (Cess) Act, 1962Labour196231 sections6 chapters
Chapter III PROVISIONS RELATING TO COLLECTION OF TAX ON LANDS AND BUILDINGS
Statutory text
- (1) If the actual occupier of any land or building is the owner thereof or holds it on a building or other lease granted by or on behalf of Government or on a building or other lease from any person or local authority, then the tax shall be leviable primarily on the actual occupier.
- (2) In any other case, the tax shall be leviable primarily as follows, that is to say-
- (a) if the land or building is let, upon the lessor;
- (b) if the land or building is sub-let, upon the superior lessor;
- (c) if the land or building is unlet, upon the person in whom the right to let vests.
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