Amendment status not verified — confirm the current text below against the official source.
Recovery of taxes on lands and buildings from occupiers : (1) On the failure to recover any sum due on account of taxes specified in section 113 in respect of any land or building from the person primarily liable therefor under section 116, the Commissioner shall in the prescribed manner recover from every occupier of such land or building by attachment of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of the land or building. (2) An occupier from whom any sum is recovered under sub-section(1) shall be entitled to be reimbursed by the person primarily liable for the payment and may in addition to having recourse to other remedies that may be open to him, deduct the amount to be recovered from the amount of any rent from time to time becoming due from him to such person.