Section 106 in The Gujarat Municipalities Act, 1963
106. Person primarily liable of a tax on buildings or lands or both how to be designated if his name cannot be ascertained.
(1)When the name of the person primarily liable for the payment of a tax on building or land or both in respect of any premises cannot be ascertained it shall be sufficient to designate him in the assessment book, and in any notice which it may be necessary to serve upon the said person under this Act, "the holder", of such premises, without further description.(2)Occupier liable for tax on buildings or lands or both until he gives information. - If, in any such case, any person in occupation of the premises shall refuse to give such information as may be requisite for determining who is primarily liable as aforesaid, such person shall himself be liable, until such information is obtained, for all taxes on buildings or lands or both leviable on the premises of which he is in occupation.
