Person liable to pay tax under Act entitled to recover tax from occupier of premises

Tax197931 sections

Statutory text

(1) If any person, from whom under the provisions of section 4 the tax is leviable, pays the tax in respect of any residential premises in a building, he shall, if he is not himself in occupation thereof during the period for which he has paid the tax, be entitled to receive the amount of the tax from the person in actual occupation of such premises for the period aforesaid.
(2) The recovery of any amount of the tax from an occupier under this section shall not be deemed to be an increase for the purpose of section 7 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, or any law corresponding thereto in force in any part of the State.

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