Section 139 in The Bombay Provincial Municipal Corporations Act, 1949
139. Primary responsibility for property taxes on whom to rest. - (1) Subject to the provisions of sub-section (2) property taxes assessed upon any premises shall be primarily leviable as follows, namely:-
(a)if the premises are held immediately from the [Government], or from the Corporation, from the actual occupier thereof:Provided that property taxes due in respect of buildings vesting in the [Government], and occupied by' servants of the [Government] or other persons on payment of rent shall be leviable primarily from the [Government|;(b)if the premises are not so held,-(i)from the lessor if the premises are let;(ii)from the superior lessor if the premises are sub-let;(iii)from the person in whom the right to let the premises vests if they are unlet.(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.][139A. Apportionment of responsibility for property tax when the premises assessed are let or sub-let. - (1) If any building or land or premises assessed to any property tax are let, and their rateable value exceeds the amount of rent payable in respect thereof the person from whom, under the provision of section 139, the said tax is leviable, the said person shall be entitled to receive from his tenant the difference between the amount of the property tax levied from him, and the amount which would be leviable from him if he said tax were calculated on the amount of rent payable to him.(2)If the building or land or premises are sub-let and their rateable value exceeds the amount of rent payable in respect thereof to the tenant by his sub-tenant, or the amount of rent payable in respect thereof to a sub-tenant by the person holding under him, the said tenant shall be entitled to receive from his sub-tenant or the said sub-tenant shall be entitled to receive from the person holding under him as the case may be, the difference between any sum recovered under this section from such tenant or sub-tenant and the amount of property tax which would be leviable in respect of the said building or land or premises if the rateable value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant receives, and the amount of rent which he pays.(3)The provision of this section shall apply only in relation to the property tax levied for any period prior to 1st April, 1970 referred to in sub-clause (i) of clause (1A) of section 2-]
