Section 179: Primary responsibility for certain property taxes on annual value

(1) Except where otherwise prescribed, every tax (other than a drainage tax or a conservancy tax) on the annual value of buildings or lands shall be leviable primarily from the actual occupier of the property upon which the tax is assessed, if he is the owner of the buildings or lands or holds them on a building or other lease from the Central or the State Government or from the 2Corporation, or on a building lease from any person.\br @s (2) In any other case the tax shall be primarily leviable as follows, namely —\br @s (a) if the property is let from the lessor ;\br @s (b) if the property is sub-let from the superior lessor ; \br @s (c) if the property is unlet from the person in whom the right to let the same vests.\br @s 1 (d) if the property is let in pursuance of an order under the Uttar Pradesh Urban Buildings (Regulations of Letting, Rent and Eviction) Act, 1972, from the tenant. \br @s (3) On failure to recover any sum due on account of such tax from the person primarily liable, the 2Municipal Commissioner may recover from the occupier of any part of the buildings or lands in respect of which it is due that portion thereof which bears to the whole amount due the same ratio as the rent annually payable by such occupier bears to the aggregate amount of rent payable in respect of the whole of the said building or lands, or the aggregate amount of the letting value thereof in the authenticated assessment list.\br @s (4) An occupier who makes any payment for which he is not primarily liable under the foregoing provisions shall, in the absence of any contract to the contrary, be entitled to be reimbursed by the person primarily liable.\br @s