Section 12 in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
12. Recovery of tax from occupier of portion of land or building.
- On the failure to recover any sum due on account of tax from the person primarily liable therefor, there may be recovered from the occupier of any part of the land or building in respect of which [the tax is due,-(i)such portion thereof as bears to the total amount of the tax based on the annual letting value due, the same ratio which the rent annually payable by such occupier bears to the aggregate amount of the annual letting value thereof; or(ii)such portion thereof as bears to the total amount of the tax based on the capital value due, the same ratio which the capital value of such portion of the land or building of the occupier bears to the aggregate amount of the tax based on the capital value, in respect of the said land or building.]
