Section 146(1) in The Mumbai Municipal Corporation Act, 1888
(1)Property taxes shall be leviable primarily from the actual occupier of the premises upon which the said taxes are assessed, if such occupier holds the said premises immediately from [the [Government] [The words 'the Crown' were substituted for the word 'Government' by the Adaptation of Indian Laws Order in Council.] ] or from the corporation or from a fazendar.[Provided that the property taxes due in respect of any premises owned by or vested in the Government and occupied by a government servant or any other person on behalf of the government for residential purposes shall be leviable primarily from the Government and not the occupier thereof.] [This proviso was added by Bombay 28 of 1957, Section 5(1).]
