Section 18(1) in The Goa Panchayat Raj (Imposition of taxes, fees and other dues) Rules, 1998
(1)The tax shall be leviable primarily on the actual occupier of the building upon which it is assessed if such occupier is the owner of such building.If the building is not occupied by the owner himself, the tax shall be primarily leviable on:(a)the lessor, if the property is sub-let;(b)the superior lessor, if the property is sub-let;(c)the person in whom the right to let the same vests, if it is not let;(d)the person to whom the building has been transferred, if the owner of the building has left the village or cannot otherwise be found.
