Recovery from occupier of tax due from non-resident owner

If any tax payable under this Act by owner of any holding remains unpaid after the notice of demand has been duly service and such owner be not resident within the municipality or the place of abode of such owner be unknown, the same may be recovered from the occupier for the time being of such holding, who may deduct, from the next and following payment of his rent the amount which may be so paid by or recovered from him: Provided that no arrear of tax which has remained due from the owner of any holding for more than one year shall be so recovered from the occupier thereof. Provided also that if any such holding is occupied by more than one person, the sum to be recovered from any one of such persons shall be proportionate to the value of the part of the holding in occupation of such persons.