Section 139(2) in The Gujarat Provincial Municipal Corporations Act, 1949
(2)If any land has been let for any term exceeding, one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or any person deriving title from the said tenant by the operation of law or by assignment or transfer but not by sub-lease or the legal representative of the said tenant or person whether the premises be in the occupation of the said tenant or person or legal representative or a sub-tenant:[Provided that where the building so erected on the land is of a temporary nature or is unauthorised the property taxes upon the land and building shall be primarily leviable from the person in whom the right to let the land vests.] [This word was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.]
