Section Text
(1) Save as otherwise expressly provided in the notification imposingthe tax, every tax 1 [assessed] on the annual value of buildings orlands or of both shall be leviable primarily upon the actual occupier of theproperty upon which the said tax is assessed, if he is the owner of thebuildings or lands or holds them on a building or other lease 2 [grantedby or on behalf of the Government or] the 3 [Board]or on a building lease from any person.
(2) In any other case, the tax shall be primarily leviable as follows,namely:--
(a)if the property is let, upon the lessor;
(b)if the property is sub-let, upon the superior lessor;
(c)if the property is unlet, upon the person in whom the right to let the samevests.
4 [(2A) The liability of the several owners of any building which is, orpurports to be, severally owned in parts or flats or rooms or separate tenementsfor the payment of such tax or any installment thereof payable during the periodof such ownership shall be joint and several.]
(3) On failure to recover any sum due on account of such tax from theperson primarily liable, there may be recovered from the occupier of any part ofthe buildings or lands in respect of which the tax is due such portion of thesum due as bears to the whole amount due the same ratio which the rent annuallypayable by such occupier bears to the aggregate amount of the letting valuethereof, if any, stated in the authenticated assessment list.
(4) An occupier who makes any payment for which he is not primarily liableunder this section shall, in the absence of any contract to the contrary, beentitled to be reimbursed by the person primarily liable for the payment, and,if so entitled, may deduct the amount so paid from the amount of any rent fromtime to time becoming due from himto such person.
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1. Insertedby Act 26 of 1927, section 7.
2. Substitutedby Act 24 of 1936, section 25, for "from the Secretary of State in Council orfrom".
3. Substituted by Act 24 of 1936, section69, for "Cantonment Authority".
4. Insertedby Act 15 of 1983, section 42 w.e.f. 1-10-1983.