Recovery of tax from unauthorised occupier of land or building

Recovery of tax from unauthorised occupier of land or building:

1. (1) Where any land or building is in the occupation of any person not being the owner or occupier of such land or building, the amount of any tax, toll, fee, rate or other money due under the Act and assessed on the annual value of such land or building may be recovered from such person as if he were an occupier of such land or building: Provided that no sum shall be recovered from such person if it is not due in respect of the period during which such person has been in occupation of such land or building.
2. (2) The assessment or recovery made under this section shall not by itself be deemed to confer upon such person any right or title as the lawful occupier of the land or the building as aforesaid.