(1) Whenever under the provisions of this Act any work is required to be executed by the owner or occupier any building or land, and default is made in the execution of such work, the Board may, whether any penalty is or is not provided for such default, cause such work to be executed;
and the expenses thereby incurred shall, unless otherwise expressly provided in this Act, be paid to it by the person by whom such work ought to have been executed and shall be recoverable in the same manner as an amount claimed on account of any tax recoverable under Chapter X.
(2) If the defaulter be the owner of the building or land, the Board may, by way of additional remedy, whether a suit or proceeding has been brought or taken against such owner or not, require, subject to the provisions of subsection (1), the payment of all or any part of the expenses payable by the owner for the time being from the person who then, or at any time thereafter, occupies the building or land under such owner; and in default of payment thereof by such occupier on demand, the same may be levied on such occupier; and every amount so leviable shall be recoverable in the same manner as an amount claimed on account of any tax recoverable under Chapter X.
(3) Unless an occupier of any building or land neglects or refuses upon requisition made to him for that purpose by the Board truly to disclose the amount of his rent and the name and address of the person to whom such rent is payable, such occupier shall not be Iiable to pay in respect of any expenses charged by this Act on the owner thereof more money than-
(a) the amount of rent which is due from such occupier for the building or land in respect of which such expenses are payable at the time of the demand made upon him, or Board in default of owner or occupier may execute work and recover expenses.
Power to levy charges on occupier, who may deduct the same from his rent.
Occupiers not to be liable for more than the amount of rent due.
106 [Act No.I of 1956]
(b) the amount which, at any time after such demand and notice not to pay the same to his landlord, has accrued and become payable by such occupier :
Provided that the burden of proof that the sum demanded of any such occupier is greater than the rent which was due by him at the time of such demand, or which has since accrued shall be upon such occupier :
Provided further that nothing herein contained shall be taken to affect any special contract made between any such occupier and the owner respecting the payment of the expense of any such works as aforesaid.
189. If a dispute arises with respect to any expenses or costs which are by this Act directed to be paid, the amount, and if necessary the apportionment of the same, shall, save where it is otherwise expressly provided in this Act, be ascertained and determined by the Board and shall be recoverable in the same manner as an amount claimed on account of any tax recoverable under Chapter X.
Appeals
190. No appeal shall lie against any order made under this Act except as provided for in this Act.
191. An appeal shall lie to the Collector from-
(a) an order under clause (iv) of sub-section (3) of section 48;
(b) an order of assessment of any tax under Chapter X other than the local cess, passed after giving the assessees an opportunity to submit their objections and after hearing the objections, if any, made by them;
Expenses or costs how determined and recovered.
Bar of appeal.
Appeals to Collector against certain orders.
[Act No.I of 1956] 107
(c) an order of refusal to refund any tax mentioned in clause (b);
(d) an order suspending or cancelling the licence of a private market under section 124;
(e) an order with regard to sources of water under sections 84, 85, 86 and 88;
(f) an order under section 102 requiring permission to erect or re-erect any building or to construct, establish or instal any factory, machinery or manufacturing plant or requiring any building, alteration, addition construction, establishment or installation to be altered, demolished or removed, as the case may be;
(g) an order of surcharge under para (e) of clause (xx) of sub-section (2) of section 200.
192. An appeal under section 191 shall not be admitted unless it is preferred within 60 days from the date of the order appealed from:
Provided that an appeal may be admitted after the said period if the appellant satisfies the Collector that he had sufficient cause for not preferring the appeal within that period.