 |
|
|
|
|
|
|
||||||
|
 |
 |
|
|
||||||||
|
|
|||||||||||
 |
 |
|
||||||||||
 |
|
|||||||||||
|
||||||||||||
119. Incidence of property taxes. (1) The property taxes 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. 1. Ins. by Act 67 of 1993, s. 83 (w.e.f. 1-10-1993). 2. Section 119 re-numbered as sub-section (1) thereof by Act 42 of 1961, s. 8 (w.e.f. 12-9-1961). 3. Subs. by s. 8, ibid., for "in this section" (w.e.f. 12-9-1961). 4. Ins. by s. 8, ibid. (w.e.f. 12-9-1961). 1[Provided that the property taxes 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 taxes assessed in respect of that land and the 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 inter vivos. (3) The liability of the several owners of any building which is, or purports to be, severally owned in parts or flats or rooms, for payment of property taxes or any instalment thereof payable during the period of such ownership shall be joint and several.    |
||||||||||||
|
||||||||||||
|
||||||||||||
 |
|
|||||||||||
 |
|
 |
|
|||||||||
Back