Amendment status not verified — confirm the current text below against the official source.
(1) Where the owner of any land or building is himself not the occupier thereof and is in default of payment of the tax, such tax may be recovered in the manner prescribed from the occupier out of the rent or other sum which has or may fail due to the owner in respect of such land or building. (2) Any occupier who has paid the tax under sub-section (1) shall be entitled to deduct the amount so paid from the amount of rent or any other sum payable from time to time to the owner.