General Manager] subject to the provisions of sub-section (2) of section 503, by distress and sale of the goods and chattles of the defaulter, as if the amount thereof were a property-tax due by the said defaulter.

If the defaulter is the owner of premises in respect of which expenses are payable, the occupier to be also liable for payment thereof.— (1) If the said expenses are due in respect of some work executed or thing done to, upon or in connection with, some building or land or of some measure taken with respect to some building or land

4[or in respect of some work executed or thing done or measure taken for giving effect to any requisition or order made under sub-section (1-A) of section 377] and the defaulter is the owner of such building or land

5[or of the premises referred to in sub-section (1- A) of section 377, as the case may be,] the amount thereof may be demanded from any person who at any time, before the said expenses have been paid, occupies the said

6[building, land or premises] under the said owner; and in the event of the said person failing to pay the same, they may be recovered, by distress and sale of the goods and chattles of the said person, as if the amount thereof were a property- tax due by him:

1. (2) Provided as follows, namely:—
   • (a) unless the said person neglects or refuses, at the request of the Commissioner 7[or the General Manager], truly to disclose the amount of the rent payable by him in respect of the said 8[building, land or premises] and the name and address of the person to whom the same is payable, the said person shall not be liable to pay on account of the said expenses any large sum then, up to the time of demand, is payable by him to the owner on account of rent of the said 9[building, land or premises]; but it shall rest upon the said person to prove that the amount of the expenses demanded of him is in excess of the sum payable by him to the owner;
   • (b) the said person shall be entitled to credit in account with the owner for any sum paid by or recovered from him on account of the said expenses;
   • (c) nothing in this section shall affect any agreement made between the said person and the owner of the 10[building, land or premises] in his occupation respecting the payment of the expenses of any such work, thing or measure as aforesaid.