Section 125 in The Maharashtra Municipal Councils, Nagar Panchayats And Industrial Townships Act, 1965
125. Primary responsibility for property taxes on whom to rest.
(1)Subject to the provisions of sub-section (2), property taxes assessed upon any premises shall be primarily leviable as follows, namely:-(a)if the premises are held immediately from the Government or from the Council, from the actual occupier thereof:Provided that, property taxes due in respect of buildings vesting in the Government and occupied by servants of the Government or other person on payment of rent shall be leviable primarily from the Government;(b)if the premises are not so held-(i)from the lessor if the premises are let;(ii)from the superior lessor if the premises are sub-let;(iii)from the person in whom the right to let the premises vests if they are unlet.(iv)[ if the premises are held or occupied by a person, who is not the owner and the where abouts of the owner of the premises cannot be ascertained, from the holder or occupier; and [Clause (iv) and (v) were inserted by Maharashtra 10 of 2010, Section 92, (w.e.f. 1-6-2010).](v)if the premises are held or developed by a developer or an attorney or any person in whatever capacity such person may be holding the premises and in each of whom the right to sell the same exists or is acquired, from such holder, developer, attorney, or person, as the case may be:Provided that, such holder, developer, attorney or person shall be liable until the actual sale is effected.](2)If any land has been let for any term exceeding one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation of law or by assignment or transfer but not by sub-lease or the legal representative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant.
