Amendment status not verified — confirm the current text below against the official source.
Property tax from whom and when payable.- (1) Subject to the provisions of sub-section (2), the property tax shall be primarily payable as follows, namely:- (a) if the premises are held immediately from the Government or the Corporation, from the actual occupier thereof: Provided that the property tax due in respect of premises owned by the Government and occupied by any person on payment of rent, shall be payable by the Government: Provided further that no property tax shall be payable in respect of premises owned by the Corporation and occupied by any person on payment of rent. (b) if the premises are not so held:- (i) from the lessor if the premises are let; (ii) from the superior lessor is the premises are sub-let; (iii) from the person in whom the right to let the premises vests, if they are unlet. (2) If any land has been let for any term exceeding one year to a tenant and such tenant or any person deriving title howsoever from such tenant has built upon the land, the property tax assessed upon the said land and upon the building erected thereon shall be primarily payable by the said tenant or such person whether or not the premises be in the occupation of the said tenant or the person.