Section 97 in The Punjab Municipal Corporation Act, 1976
97. Incidence of taxes on lands and buildings.
(1)The taxes on lands and buildings shall be primarily leviable as follows :-(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 the same vests.(2)If any land has been let for a term exceeding one year to a tenant and such tenant has built upon the land, the taxes on lands and buildings assessed in respect of that land and the building erected thereon shall be primarily leviable upon the said tenant, whether the land and building are in the occupation of such tenant or a sub-tenant of such tenant.Explanation - The term "tenant" includes any person deriving title to the land or the building erected upon such land from the tenant whether by operation of law or by transfer inter vivos.(3)The liablility of the several owners of any building which is, or purports to be, severally owned in parts or flats or rooms, for payment of taxes on lands and buildings or any instalments thereof payable during the period of such membership shall be joint and several.
