Amendment status not verified — confirm the current text below against the official source.
(1) Where the actual occupier of any land or building is the owner thereof or holds it on a building or other lease granted by or on behalf of Government or a local authority or on a building lease from any person, then the tax shall be leviable primarily on such occupier : 18[Provided that in the City of Ahmedabad, if any land has been let for any term exceeding one year to a tenant and such tenant has built upon the land, the tax assessed upon the said land and upon the building 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 representative of the said tenant or person, whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant.] (2) In any other case, the said tax shall be leviable primarily as follows, that is to say- (a) if the land or building is let, upon the lessor ; (b) if the land or building is sub-let, upon the superior lessor ; (c) if the land or building is unlet, upon the person in whom the right to let vests.