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 Government or the corporation, from the actual occupier thereof: 1[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.]1