Chapter VIII, Section 122- Recovery of property taxes from occupiers

  1. If the person who is primarily responsible to pay property tax fails to pay it, the Commissioner has the power to recover the complete amount collectively from all the occupiers of that property. Each occupier will be required to pay a portion which is proportionate to the annual rent that he pays.
  2. An occupier from whom such a sum has been recovered under sub-section (1) shall be reimbursed by the person primarily liable for the payment of property tax. He shall also have recourse to other remedies; he may also deduct the amount recovered from him from the rent he pays to the person primarily liable.