Amendment status not verified — confirm the current text below against the official source.
If any building or land assessed (6 taA specified in section 69 (a) is let arid its annual value exceeds the amount afrent in respect thereof then the tenant shall be liable to pay thl differknce between the amount of the said tax, levied upon the owner md the m u n t which would have, been levied upon the owner if the said tax.were calculated on the amount of rent payable to him. In case the tenant vacates the said building or land then i t shall be the liability of the owner to pay the said tax : Apportionment of liability of taxes on buildings and Imds when premises , . assessed are l e ~ or sub Ict. 100 MUN~CVAL 11973 : Haryana Act 24 Tax nol invalid for defect of Fom. Powers of commirree in regard ro raxes. Powers of ,. , State Government in a regird to k e s . Provided thal the tenancy agreements between the relatives interse shall not-be covered under this section.] Gen era1 Provisions