Amendment status not verified — confirm the current text below against the official source.
(1) A scavenging tax, or a tax for the cleansing of latrines and privies, on the annual value of buildings or lands or of both, shall be levied from the actual occupier of the property upon which the taxes are assessed. (2) Provided that, where such property is let to more occupiers than one, the [Municipality]1 may at its option levy the tax from the lessor instead of from the actual occupiers. (3) A lessor from whom a tax is levied under sub-section (2) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers. Remission by reason of non- occupation