| (1)
|
The property tax shall be primarily leviable as follows: -
|
|
| (a)
| if
the land or building is let, upon the lessor; | | (b)
| if
the land or building is sub-let, upon the superior lessor; |
| (c)
| if
the land or building is unlet, upon the person in whom the right to let the same
vests: | |
|
Provided that the property tax in respect of land or building,
being property of the Union, possession of which has been delivered in pursuance
of section 20 of the Displaced Persons (Compensation and
Rehabilitation) Act, 1954 (44 of 1954) shall be primarily leviable upon the transferee.
|
| (2) |
If any land has been let for a term exceeding one year to a
tenant and such tenant has built upon the land, the property tax assessed in respect
of that land and building erected thereon shall be primarily leviable upon the
said tenant, whether the land and building are in the occupation of such tenant
or a sub-tenant of such tenant. |
|
Explanation. - The term "tenant" includes any person
deriving title to the land or the building erected upon such land from the tenant
whether by operation of law or by transfer intervivos. |
| (3)
|
The liability of the several owners of any buildings which
is, or purports to be, severally owned in parts or flats or rooms, for payment
of property tax or any instalment thereof payable during the period of such ownership
shall be joint and several. |