Amendment status not verified — confirm the current text below against the official source.
(1) f° r the purposes of recovering the Occupiers amount ol any property taxes from any occupier under may be re* section 154 the Commissioner shall cause to be quired t o s e r v e d o n such occupier a notice requiring him to pay Var^^ds*to the Corporation any rent due or falling due from faction of him in respect of the land or building to the extent property necessary to satisfy the portion of the sum due for » axesj w hich he is liable under the said section. 127 (2) Such notice shall operate aS an attachment of the said rent unless the portion of the sum due shall have been paid and satisfied and the occupier shall be entitled to credit in account with the person to whom such rent is due for any sum paid by him to the Corporation in pursuance of such notice: Provided that if the person to whom such rent is due is not the person primarily liable for payment of the property tax, he shall be entitled to recover from the person primarily liable for the payment of such tax any amount for which credit is claimed as aforesaid. (3) If any occupier fails to pay to the Corporation any rent due or falling due which he has been required to pay in pursuance of a notice served upon him as aforesaid, the amount of such rent may be recovered from him by the Corpoiation as an arrear of tax under this Act. Recovery of 198. (1) In case of non-payment of any toll or tolls and o c tr o ; o n demand the employee empowered to collect the same may seize any article on which octroi is chargeable, or any animals on which the toll is chargeable, or any part of its burden of sufficient value to satisfy the demand. (2) The Commissioner after the lapse of seven days from the seizure and after the issue of proclama tion fixing the time and place of sale, may cause any property so seized, or so much as thereof as may be necessary, to be sold by action to satisfy the demand, with the expenses occasioned by the seizure, custody, and sale thereof unless the demand and expenses aye in the meantime paid; Provided that by order of the Commissioner, articles of perishable nature which cannot be kept for five days without serious risk of damage may be sold after the lapse of such shorter time as he may, having regard to the nature of the article, think proper. Writing off