Amendment status not verified — confirm the current text below against the official source.
( 1 ) If 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 on a building or other lease from any person or local authority, then the tax shall be leviable primarily on the actual occupier. ( 2 ) In any other case, the 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.