Section 154 in Gauhati Municipal Corporation Act, 1971
154. Recovery of property taxes from occupiers.
- On the failure to recover any sum due on account of property taxes in respect of any land of building from the person primarily liable therefore under section 153, the Commissioner shall recover from every occupier of such land or building by attachment in accordance with section 189, of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in respect of the whole of the land or building.
