Section 149(1) in The U.P. Municipalities Act, 1916
(1)[Except when otherwise provided by rule] [Inserted by U.P. Act No. 2 of 1919.], every tax [other than a scavenging tax or tax for the cleansing of latrines and privies] on the annual value of buildings or lands or of both shall be leviable primarily from the actual occupier of the property upon which the said taxes are assessed, if he is the owner of the buildings or lands or holds them on a building or other lease from the [Government] [Substituted by ALO 1950.] or from the [Municipality] [Substituted by U.P. Act No. 12 of 1994.], or on a building or lease from any person.
