State Act
Section 209. When occupiers may be held liable for payment of property taxes.
The Mumbai Municipal Corporation Act.
209. When occupiers may be held liable for payment of property taxes.— (1) If the sum due on account of any property-tax remains unpaid after a bill for the same has been duly 5[served on] the person primarily liable for the payment thereof and the said person be not the occupier for the time being of the premises in respect of which the tax is due, the Commissioner may 6[serve a bill for the amount on] the occupier of the said premises, or, if there are two or more occupiers thereof may 7[serve a bill on] each of them for such portion of the sum due as bears to the whole amount due the same ratio which the rent paid occupier bears to the aggregate amount of rent paid by them both or all in respect of the said premises. 8[(1A) Notwithstanding anything contained in sub-section (1), on and from the date of adoption of capital value as the base for levy of property taxes under section 140A, but subject to the other provision of this Act, the Commissioner may serve a bill for the amount of property tax on such occupier of the said premises, or, if there are two or more such occupiers thereof, may serve a bill on each of them for such portion of the sum due as bears to the whole amount of tax based on the capital value, due in the same ratio which the capital value, of such portion of the premises of the occupier or occupiers bears to the aggregate amount of the tax based on the capital value, in respect of the said premises.] (2) If the occupier or any of the occupiers fails within 9[thirty days] from the 10[service] of any such bill to pay the amount therein claimed, the said amount may be recovered from him in accordance with the foregoing provisions. (3) No arrear of a property tax shall be recovered from any occupier under this section 11[*****] which is due on account of any period for which the occupier not in occupation of the premises on which the tax is assessed. (4) If any sum is paid by or credit therefor in account with the person primarily liable for the payment of the same.