(1)The property tax on land or building shall be leviable in equal shares upon the owner and the occupier :Provided that the surcharge under section 97 shall be leviable upon the occupier.(2)On the failure to recover any sum due on account of property tax from the owner. such sum shall, notwithstanding anything contained in the West Bengal Premises Tenancy Act, 1956 (West Ben. Act XII of 1956), be recoverable from the occupier by attachment of rent payable by him to the, owner.(3)An occupier from whom any sum is recovered under sub-section (2) shall be entitled to reimbursement by the owner for the payment of such sum or adjustment of such sum against the rent payable.
