Amendment status not verified — confirm the current text below against the official source.
Tax from whom primarily leviable.— 1[(1) Every tax imposed in the form of property tax shall be payable primarily- (a) if the property is held from Government or municipal council or town Panchayat, by the actual occupier; (b) if the property is held by the owner, by the owner; (c) if the property is let, from the lessor; (d) if the property is sub-let, from the superior lessor; (e) if the property is not let, from the person in whom the right to let the same vests; (f) if the vacant land has been let for any term exceeding one year to a tenant and such tenant has built building upon the vacant land, the property tax upon 2[the land occupied by such building]2 and building erected thereon shall be primarily payable by the said tenant.]1