(1) When any sum is due on account of a [fee] payable under this Act in respect of any property by the owner thereof, the municipality shall cause a bill for the amount, stating the property and the period for which the charge is made to be delivered to the person liable to pay the same.
(2) If the bill be not paid within ten days from the delivery thereof, the municipality may cause a notice of demand to be served on the person liable to pay the same and if he does not ; within seven days from the service of the notice, pay the sum due, with any fee leviable for the notice or show sufficient cause for non-payment, the sum due, with the fee, shall be deemed to be an arrear of [fee].
(3) The amount of every such arear, besides being recoverable in any other manner, provided by this Act shall, subject to any claim on behalf of the Government be a first charge on the property in respect of which it is payable and shall be recoverable on application made in this behalf by the municipality to the Collector, as if the property were an estate assessed to land revenue and the arrear were an arrear of such revenue due thereon.
(4) If any [fee] or sum leviable under this Act from the owner is recovered from the occupier, such occupier shall, in the absence of any contract to the contrary, be entitled to recover the same from the owner and may deduct the same from the rent then or thereafter due by him to the owner.