18. Recovery from occupier of urban land in certain cases.
(1)Where the owner of any urban land is himself not the occupier thereof and is in default of payment of the urban land tax, such tax may be recovered from the occupier of such urban land in the manner prescribed.(2)(a)Any occupier who has paid the urban land tax under sub-section (1) shall be entitled to deduct the amount so paid from the amount of rent or any other sum due from time to time to the owner or intermediary, if any.(b)The intermediary shall be entitled to deduct such amount from the amount of rent or other sum due from time to time to the owner.Explanation. - In this section "intermediary" means any person who not being an owner has an interest in the urban land, and is entitled, by reason of such interest, to possession thereof, but has transferred such possession to others.
