Amendment status not verified — confirm the current text below against the official source.
(I) llic '[properly lax] on lands and buildings shall be primarily leviable— (a) iT lhe bnd or huilding is lei, upon lhe lessor; (b) if lhe land or building is sublet, upon lhe superior lessor; (c) if the land or building is unlcl, upon lhe person in whom ihe right to let such kind nr building vests. (2) The '[properly lux] on nny bnd or building, which is the propeny of lhe Corporaiion and the possession of which has been delivered under any agreement or licensing arrangement, slrall be leviable upon the transferee or the licensee, as lhe case may be. (3) The liability of the several owners of any :[land or] building constituting a single anil of assessment, which is or purports lo be severally owned in parts or Hats or moms. Tor payment of'[property tax] or any instalment thereof payable during the period of such ownership shall be joini and several: Provided lhal the Municipal Commissioner may apportion the amount of '[property laxj on such '[land or] building among lhe co-owners. 4(4) Notwithstanding the vesling of any land in the Slate under the '[Kolkaia] Thika Tenancy (Acquisition and Regulation) Acl, 1981, in lhe case of any land comprised in a thika lenaney, ihe '[property lax] assessed in respeel of such land and any hut or building made thereon shall tie primarily leviable upon lhe thika tenant.