(1)For the purposes of recovery of any tax on lands and buildings from any occupier under section 144, the Chief Officer of the Municipality, notwithstanding anything contained in any other law for the time being in force, shall cause to be served on such occupier a notice requiring him to pay to the Municipality any rent due or falling due from him in respect of the land or building to the extent necessary to satisfy the portion of the sum due for which he is liable under the said section.
