Section 217 in Greater Hyderabad Municipal Corporation Act, 1955
217. Person primarily liable for property taxes how to be designated, if his name cannot be ascertained.
(1)When the name of the person primarily liable for the payment of property-taxes in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the assessment book and in any notice which it may be necessary to serve upon the said person under this Act, 'the holder' of such premises, without further description.(2)If, in any such case, any person in occupation of the premises shall refuse to give such information as may be requisite for determining the person primarily liable as aforesaid, the person in occupation shall himself be liable, until such information is obtained for all property taxes leviable on the premises of which he is in occupation.
