State Act
180
Section 180. Liability for payment of other such taxes
THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959
Act no. 2 of 19591959In forceUttarakhand (State Act)
180- (1) A drainage tax, or a conservancy tax on the annual value of buildings or lands shall be levied from the actual occupier of the property upon which the taxes are assessed: Provided that, where such property is let to more occupiers than one, the Mukhya Nagar Adhikari may at his option levy the tax from the lessor instead of from the actual occupiers. (2) A lessor from whom a tax is levied under the proviso to sub-section (I) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.