Recovery of tax from occu~ier of land or buildinp in certain cases

Recovery of tax from occupier of land or building in certain cases :

1. (1) Where the owner of any land or building is himself not the occupier thereof and is in default of payment of the assessment, such assessment may be recovered from the occupier of such land or building.
2. (2) Any occupier who has paid the assessment under sub-section
3. (1) shall be entitled to deduct the amount so paid from the amount of rent or any other sum due from him to the owner.