Section 8 in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
8. Primary responsibility for tax on lands and buildings.
(1)If the actual occupier of any land or building is the owner thereof or holds it on a building or other lease granted by or on behalf of Government or on a building or other lease from any person or local authority, then the tax shall be leviable primarily on the actual occupier.(2)In any other case, the tax shall be leviable primarily as follows, that is to say-(a)if the land or building is let, upon the lessor;(b)if the land or building is sub-let, upon the superior lessor;(c)if the land or building is unlet, upon the person in whom the right to let vests.
