State Act

The Himachal Pradesh Municipal Corporation Act, 1994

2[90. Incidence of taxes on lands and buildings.- (1) The taxes on lands and buildings shall be primarily leviable upon the owner and in the absence of owner, it shall be leviable and recovered from the occupier including tenants. (2) The assessment, levy and payment of tax on land and building shall not in any manner confer any right, title or interest in the property upon either on the owner or the occupier and shall not be a proof of the fact that the building or premises is authorized one and further that any building or premises or part thereof which is erected in contravention of the provisions of this Act, regulations or bye-laws made thereunder, shall not be considered for regularization by virtue of being assessed to tax on lands and buildings under the provisions of this Act.]