149. (1) [Except when otherwise provided by rule], every tax other than a scavenging tax or tax for the cleansing of latrines and privies) on the annual value of buildings or lands or of both shall be leviable primarily from the actual occupier of the property upon which the said taxes are assessed, if he is the owner of the buildings or lands or holds them on a building or their lease from the [Government] or from the Municipality, or on a building lease from any person.
(2) In any other case the tax shall be primarily leviable as follows, namely, -
(a) if the property is let, from the lessor ;
(b) if the property is sub-let, from the superior lessor ;
(c) if the property is unlet, from the person in whom the right to let the same vests.
(3) On failure to recover any sum due on account of such tax from the person primarily liable, the Municipality or the Executive Officer authorised by it 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 be 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 buildings or lands, or to the aggregate amount of the letting value thereof in the authenticated assessment list.
(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.