26. Primary responsibility for the Urban Immovable Property tax.
(1)The Urban Immovable Property tax shall be leviable primarily on the actual occupier of the buildings or lands, or holds them on a building or other lease granted by or on behalf of Government, or on a building or other lease from any person or local authority.(2)In other cases the Urban Immovable Property tax shall be primarily leviable as follows:-(a)if the property is let, upon the lessor;(b)if the property is sublet, upon the superior lessor;(c)if the property is unlet, upon the person in whom the right to let vests.(3)On failure to recover any sum due on account of the Urban Immovable Property tax from the person primarily liable, there may be recovered from the occupier of any part of the buildings or lands in respect of which the tax is due such portion of the sum due as bears to the whole amount due the same ratio which the rent annually payable by such occupier bears to the aggregate amount of the annual letting value thereof.(4)An occupier who makes any payment for which he is not primarily liable under this section shall be entitled to be reimbursed by the person primarily liable for the payment and may deduct the amount so paid from the amount of any rent from time to time becoming due from him to such person.
