(1) A drainage tax, or a conservancy tax on the annual value of building or lands shall be levied from the actual occupier of the property upon which the taxes are assessed :\br @s Provided that, where such property is let to more occupiers than one, the 2Municipal Commissioner may at his option levy the tax from the lessor instead of from the actual occupiers.\br @s (2) A lessor from whom a tax is levied under the proviso to subsection (1) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.\br @s
Section 180: Liability for payment of other such taxes
The Uttar Pradesh Municipal Corporation Act, 1959State Act of Uttar Pradesh · Act 2 of 1959
Where this provision sits
| Act | The Uttar Pradesh Municipal Corporation Act, 1959 |
|---|---|
| Section | 180 |
| Marginal note | Liability for payment of other such taxes |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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