Amendment status not verified — confirm the current text below against the official source.
Ins. by s. 8 (a) ibid. [The Uttar Pradesh [Municipal Corporation]1 Act, 1959] [Section 178-179] Remission by reasons of non- occupation 178 - (1) When a building or land has remained vacant and unproductive of rent for ninety or more consecutive days during any year the Mukhya Nagar Adhikari shall, remit or refund so much of each of the property taxes of that year as may be proportionate to the number of days that the said building or land has remained vacant and unproductive of rent. (2) When a building consists of two or more separate tenements and one or more such tenements has remained vacant and unproductive of rent during any such period as aforesaid, the Mukhya Nagar Adhikari may remit or refund such portion (if any) of each tax or installment as may be prescribed: Provided that no remission shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the [Corporation]1, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice. (3) The burden of proving the facts entitling a person to remission or refund under this section shall be upon the person claiming the same. (4) For the purposes of this section a building or land shall not be deemed to be vacant, if it is maintained as a pleasure resort or town or country house, or be deemed to be unproductive of rent, if it is let to a tenant who has a continuing right of occupation thereof, whether, he is in actual occupation or not. 375 primary responsibility for certain property taxes on annual value 179 - (1) Except where otherwise prescribed, every tax (other than a drainage tax or a conservancy tax) on the annual value of buildings or lands shall be leviable primarily from the actual occupier of the property upon which the tax is assessed, if he is the owner of the buildings or lands or holds them on a building or other lease from the Central or the State Government or from the [Corporation]1 or on a building lease from any person. (2) In any other case the tax shall be primarily leviable as follows, namely- (a) if the property is let from the lessor ; (b) if the property is subjet from the superior lessor ; (c) if the property is unlet from the person in wham the right to let the same vests. (3) On failure to recover any sum due on account of such tax from the person primarily liable, the Mukhya Nagar Adhikari may recover from the occupier of any part of the buildings or lands in respect of which it is due that portion thereof which bears to the whole amount due the same ratio as the rent annually payable by such occupier bears to the aggregate amount of the rent payable in respect of the whole of the said building or lands, or to the aggregate amount of the letting value thereof in the authenticated assessment list.