81. Recovery by occupier or owner who has paid in excess.
- In any case in which the occupier of such property is a different person from the owner, and has paid in excess of half of the sum due as [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for the words 'road cess and public works cess'.] on account of any instalment, such occupier shall be entitled to deduct the amount of such excess from the next and subsequent instalments of rent payable in respect of such property; and every owner who has paid in excess of half of such sum due shall be entitled to recover the amount of such excess from the occupier:Provided that in no case shall an occupier deduct from his annual rent more than half of the rate of the [local cess] [Substituted by the Bihar and Orissa Cess (Amendment) Act, 1916 (Bihar and Orissa Act 1 of 1916) for the words 'road cess and public works cess'.] on every rupee thereof.
