owner or occupier as an arrears of tax under this Act.

Latrines and urinals for workmen.- Every person employing workmen labourers or other persons exceeding twenty in number, shall provide and maintain for the separate use of persons of each sex so employed, latrines and urinals of such description and number, as the Chief Officer of the Municipality may, by notice, require and within such time, as may be fixed in the notice and shall keep the same in clean and proper order.