Section 148 in The Mumbai Municipal Corporation Act, 1888
148. Person primarily liable for property tax entitled to credit, if he is a rent payer.
- If any person who is primarily liable for the payment of any property tax himself pays rent to another person other than [the [Government] [The words the Crown' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] ] or the corporation in respect of the premises upon which such tax is assessed, he shall be entitled to credit in account with such other person for such sum as would be leviable on account of the said tax if the amount of the rent payable by him where the rateable value [or the amount of property tax levied on the basis of capital value, as the case may be,] [These words were inserted by Maharashtra 11 of 2009, Section 11, dated 13-4-2009 (w.e.f. 1-4-2010).] of the said premises.Notice of transfer, etc., of premises assessable to Property Taxes
