Amendment status not verified — confirm the current text below against the official source.
Primary responsibility for property taxes on whom to rest.— (1) Property-taxes shall be leviable primarily from the actual occupier of the premises upon which the said taxes are assessed, if such occupier holds the said premises immediately from 1[the 2[Government]] or from the corporation or from a fazendar: 3[Provided that the property-taxes due in respect of any premises owned by or vested in the Government and occupied by a Government servant or any other person on behalf of the Government for residential purposes shall be leviable primarily from the Government and not the occupier thereof.] (2) Otherwise the said taxes shall be primarily leviable as follows, namely:— (a) if the premises are let, from the lessor; (b) if the premises are sub-let, from the superior lessor; 4[ ] (c) if the premises are unlet, from the person in whom the right to let the same vests; 5[(d) if the premises are held or occupied by a person who is not the owner and the whereabouts of the owner of the premises cannot be ascertained, from the holder or occupier; and (e) if the premises are held or developed by a developer or an attorney or any person in whatever capacity, such person may be holding the premises and in each of whom the right to sell the same exists or is acquired, from such holder, developer, attorney or person, as the case may be: Provided that, such holder, developer, attorney or person shall be liable until actual sale is effected.] 6[(3) But 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 taxes assessed upon the said land and upon the building erected thereon shall be leviable primarily from the said tenant or such person, whether or not the premises be in the occupation of the said tenant or such person.] 1 The words “the Crown” were substituted for the word “Government” by the Adaptation of Indian Laws Order in Council. 2 This word was substituted for the original by Adaptation of Laws Order, 1950. 3 This proviso was added by Bom. 28 of 1957, s. 5(1). 4 The word “and” was deleted by Mah. 11 of 2009, s. 9(1). 5 Clauses (d) and (e) were added by Mah. 11 of 2009, s. 9(2). 6 This sub-section was substituted for the original by Bom. 28 of 1957, s. 5(2). 194 The Mumbai Municipal Corporation Act [1888 : III