Amendment status not verified — confirm the current text below against the official source.
Primary renponsibility for property taxes on whom to reet. -- (1) Subject to the provisions of sub-section ( 2 ) . property taxes aasesaed upon any .premises shall be primarily leviable as follows, na- mely :- . .' ,'.b] : ..Lp;.-. ..<; , 2> .:. (a) if the premises are held immediately , >. . ,. . . > . :$, from the Government or from the Council, '3,;. +_. ,, ; ,,, from the actual occupier thereof : :.;i?. Provided that property taxes ue in respect of buildings vesting in the Governmen 2 and occupied by servants of the Government or other persons on pay- ment of rent shall-be, leviable primarily from the Government ; . .. . .,. ' . . : , . . , ... , . .. . n 3 ~ : s , a k ~ . - , " ~ , . :<.,.<.. ; . . ; I bd& tb) if the pramises are not so heJd-- . . $ ti) from the lessor if the premises . . . are let; ~. . . ,.. (ii) from the superior lesuor if the premises are sub-let; I%'; , , . .. (iri) from. the person in whom the , . . right, to let the premines vests if they are unlet; ~ .. ~ , . . . .., , (iv) from the parson in possession, . . ' if the premisw are not let out to him. . . . ~~ ( 2 ) If any land has been let for any term exceeding, one year to tenant, and auch tenant has built upon the land, the property taxes assessed upon . the said land and upbn thebuilding erected thereon shall be primarily leviable from the said tenant or , any person deriving title from the said tenant by the operation of law or by assignment or transfer but not by sub-lease or the legal repreeentative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal re- presentative or a sub-tenant.