Section 179(2) in Uttar Pradesh Municipal Corporation Act, 1959
(2)In any other case the tax shall be primarily leviable as follows, namely, -(a)if the property is let from the lessor;(b)if the property is sublet from the superior lessor;(c)if the property is unlet from the person in whom the right to let the same vests.(d)[ if the property is let in pursuance of an order under the Uttar Pradesh Urban Buildings (Regulations of Letting, Rent and 'Eviction) Act, 1972, from the tenant.] [Inserted by U.P. Act 17 of 1999, S. 5.]
