( 1) The property tax charged and levied upon any land or building under rule (120), shall be paid primarily by the owner thereof.
(2) The property tax charged and levied on the owner may also be recovered from any occupier of land or building under the circumstances, in the manner as prescribed by the Agency.
135. Employment for the purpose of assessment- (!) The agency may, if it thinks fit, employ any person to determine the rent of property tax of lands and buildings.
(2) Any person so employed shall have power, at all reasonable times and after giving due notice, and on production, if so required of authorization in that behalf from the CEO, to enter on, survey and value any land or building within the scheme area which the CEO may direct him to survey and value. .
(3) If any person willfully delays or obstructs any person in the exercise of any of his powers under this Section, he shall be liable to a fine not exceeding five thousand rupees.