Chapter VIII, Section 121- Apportionment of liability for property taxes when the premises assessed are let or sublet

  1. If any property on which property tax is leviable is let and the property tax charged from the lessor is more than the rent he charges from his tenant, then he is entitled to-
  • Receive from the tenant, the difference between the amount of property tax levied and the rent paid to him by that tenant.

2.  The same applies in the case of a tenant who has sub-let the property at a rent lower than the property tax payable by him.

3.  Under this section, the difference that the lessor is entitled to receive shall also be counted as rent. He shall have the same rights and remedies available for the recovery of that amount (the difference) as he would for the recovery of rent.