(1) If any person from whom under the provisions of section 8 the tax is leviable pays the tax in respect of any land or building, he shall if he is not himself in occupation thereof during the period for which he has paid the tax, be entitled to receive the amount of the tax from the person, if any, in actual occupation of such land or building for the period aforesaid.
(2) If any building in respect of which the tax is paid consists of more than one tenement, and the tax in respect of that building is paid by the person referred to in the last preceding sub-section or by any person acting in his behalf, then such person shall be entitled to recover the amount of the tax pro rata from the occupiers of the tenements for the period for which the tax is payable in proportion to the amount of rent for which each such tenement is let:
Provided that, if-
(a) any of the tenements is in occupation of such person or any person acting on his behalf, or
(b) by the terms of the tenancy, such person has agreed to pay the tax for an occupier of the tenement,
the amount payable pro rata in respect of such tenements shall not be recovered from the occupiers of other tenements.
(3) The recovery of any amount of tax from an occupier under this section shall not be deemed to be an increase for the purposes of section 7 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (Bom. LVII of 1947), or any law corresponding thereto - in force in any part of the State.
Explanation.- In this section "tenement" means a room or group of rooms rented or offered for rent as a unit.